Simple and extended reproduction of fixed assets: a retrospective and current trends

N. L. Antonova () and L. A. Antonov ()

Entrepreneur’s Guide, issue 43

Abstract: The article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out. Describes a simple and advanced method of reproduction, with an emphasis on the independence of the nature of the reproduction of fixed assets from the method ofdepreciation. A retrospective analysis of the development of the theory and practice of reproduction and amortization is carried out.

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Persistent link: https://EconPapers.repec.org/RePEc:ahc:journl:y::id:289

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