Documentary Provision of Accounting of Depreciation of Capital Assets of an Enterprise

Sazhynets Stepan I. () and Trofymchuk Vera Ya. ()
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Sazhynets Stepan I.: National University "Lviv Polytechnic"
Trofymchuk Vera Ya.: National University "Lviv Polytechnic"

Business Inform, 2013, issue 7, 269_276

Abstract: The article underlines the role of depreciation in the process of formation of cost of the sold products and taxable profit of an enterprise. It provides a brief characteristic of depreciation methods, envisaged in the Tax Code of Ukraine and national standards of accounting and points at their individual differences and provides algorithms of charging. Specific templates of primary accounting documents are proposed for each of the methods of depreciation of capital assets and examples of their filling are given.

Keywords: depreciation; capital assets; depreciation methods; document templates; depreciation accounting; wear and tear of capital assets (search for similar items in EconPapers)
Date: 2013
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