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Wear and tear of enterprise's non-material resources

Oleksandr Litvinov
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Oleksandr Litvinov: Odesa National Economic University

Ukrainian Journal Ekonomist, 2015, issue 2, 51-54

Abstract: The article deals with the essence of enterprise's non-material resources and peculiarities of their wear and tear in comparison with other enterprise's resources. It is defined the essence and interrelations of the notions wear and tear, usefulness and reproduction of non-material resources. The wear and tear and usefulness of non-material objects are proved to be of two types: valuable and economic. It is suggested the methodological approaches to calculation of indices of non-material objects' state, that is to say, the level of valuable and economic wear and tear and usefulness.

Date: 2015
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