Approaches Related to Tangible Assets Depreciation

Dima Florin-Constantin () and Ducu Corina-Maria ()
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Dima Florin-Constantin: „Constantin Brancoveanu” University of Piteºti, Romania
Ducu Corina-Maria: „Constantin Brancoveanu” University of Piteºti, Romania

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 1, 593-596

Abstract: In writing this article I have started from the importance that tangible assets have in conducting the activity of economic entities. Thus, I have tried to make a brief analysis of the aspects related their depreciation, as well as of the main depreciation methods. I have also presented the fiscal implications of either of the depreciation methods analysed.

Keywords: depreciation; depreciated value; residual value; lifespan; depreciation methods. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:593-596

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