publication . Article . 2016

Methodological Aspects of Depreciation as an Economic Category

Sigidov, Y. I.; Mariya Rybyantseva; Adamenko, A. A.; Yarushkina, E. A.;
Open Access
  • Published: 01 Mar 2016
  • Publisher: İlhan ÖZTÜRK
Abstract
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 touches on aspects such as formation costs, taxation issues, and reproductive process. That is why a methodological study of the depreciation essence, the allocation of the classification of bases, principles and functions seems urgent. In a study of a structured approach to the treatment of depreciation, developed fourteen grounds of classification, allowing to consider a category from different per...
Subjects
free text keywords: Amortization, depreciation, wear, reproduction process, classification, principles, functions, amortization, depreciation, wear, reproduction process, classification, principles, functions, Business, HF5001-6182, Economics as a science, HB71-74
Powered by OpenAIRE Research Graph
Any information missing or wrong?Report an Issue