Economical Type of Depreciation

Maxim Moroz
Authors registered in the RePEc Author Service: Vladimir Kuzin

Economic Studies journal, 2016, issue 3, 3-32

Abstract: The article reveals the difference between the tax and economic depreciation of fixed assets. Formed a theoretical justification of various influences on the growth of economic depreciation of the country where the fixed assets operates and provide sustainable growth rate for firms. Article generates estimation of influence differences between the tax and economic depreciation on the company's growth. Developed theoretical mechanisms for estimate economical depreciation and set her influence on the capacity for renewal of fixed assets. Formed methodology of function mechanism the implementation of reinvestment with condition identity between tax and economical depreciation of fixed assets. The article analyzes the profit which can be obtained from instruments of labor which consists of depreciated. Developed a theory for estimate repair, replacement tools that includes in calculation of depreciation of work tools.

JEL-codes: D24 E23 O47 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2016:i:3:p:3-32

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