Methodological Aspects of Depreciation as an Economic Category

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Sigidov, Yuriy I.; Rybyantseva, Maria S.; Adamenko, Alexandr A.; Yarushkina, Elena A.;
(2016)
  • Publisher: İlhan ÖZTÜRK
  • Journal: Cilt: 6 Sayı: 1S (issn: 2146-4138, eissn: 2146-4138)
  • Publisher copyright policies & self-archiving
  • Subject: Amortization, depreciation, wear, reproduction process, classification, principles, functions

Depreciation is a complex economic category, the essence of which is manifested in the duality: this cost element, and its own source of reproduction of fixed assets and intangible assets. The depreciation laid relationship with asset and liability balance sheet; it tou... View more
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