Template-Type: ReDIF-Article 1.0
Author-Name: Leonid I. Sergeyev
Author-Email: doc_sergeevli@mail.ru
Author-Workplace-Name: Kaliningrad State Technical University, Russia
Author-Name: Maxim I. Moroz
Author-Email: m.moroz@sodru.com
Author-Workplace-Name: Kaliningrad State Technical University, Russia
Title: Development of the Approaches to Calculation of Depreciation
Abstract: The article summarizes the fundamental approaches to the forming of the depreciation policy of the enterprises with the allocation of various forms of wear and development of fixed assets exploitation accounting policy. The authors emphasize the necessity of renovation due to optimum periods of use and depreciation. The article is also focused on accelerating of the integration process of fixed assets, which generate products with innovative options. Moreover, it presents the analysis of the technological structure impact on the rationalization of the fixed assets recovery processes.
Classification-JEL: A12, M40, M41
Keywords: depreciation, recovery, service life, profit, cost of a property, plant and equipment, obsolescence, physical deterioration, managerial accounting, repair
Journal: Finansovyj žhurnal — Financial Journal
Pages: 121-128
Issue: 6
Year: 2016
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/6/Statii/fm_2016_6_11.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160611:p:121-128