Depreciation as an element of the calculation of the consolidated balance of financial resources

O. Bolkhovitinova

Economy and Forecasting, 2005, issue 1, 77-91

Abstract: The article addresses the approaches to the development of a methodology for tax treatment of depreciation aimed at the improvement of the aggregated balance of financial resources and investment stimulation. It contains a proposal for new methodological decisions for the predictive depreciation model and provides the predicted calculations.

Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:eip:journl:y:2005:i:1:p:77-91

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