Problems of application of category vehicle of depreciation policy

Yifemenko T.
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Yifemenko T.: USA of RT

Вісник економіки транспорту і промисловості, 2013, issue 44, 102-106

Abstract: In the article it is declared about actuality of clear and ambiguous determination of categories, used in terminology of depreciation policy of enterprises sovereign. The terminology features of basic normatively-legislative certificates of regulating are analysed depreciation policy. A category is considered the "amortized cost", her connection with the acquisition cost of assets, liquidating value, charges and expenses, and also value for the procedural moments of record-keeping. Methodological differentiation of categories of "expense" and "charges" is reasonable for determination of acquisition cost of the fixed assets. It is suggested to consider expenses any asset, any property form from the fixed assets and intangible assets to the liquid monetary resources and account receivable. An argumentation is pulled out about the fallaciousness of the use of definition the "amortized cost" and expediency of application of the "amortized bag" or "amortized part of acquisition cost".

Keywords: АМОРТИЗАЦіЙНА ПОЛіТИКА; ВАРТіСТЬ; ЯКА АМОРТИЗУєТЬСЯ; ПЕРВИННА і ЛіКВіДАЦіЙНА ВАРТіСТЬ АКТИВіВ; ВИТРАТИ і ЗАТРАТИ; РЕЗЕРВ КОШТіВ НА ВИБУТТЯ ОСНОВНИХ ЗАСОБіВ (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:scn:031720:15311865

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