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Documentary Provision of Accounting of Depreciation of Capital Assets of an Enterprise

Author

Listed:
  • Sazhynets Stepan I.

    (National University "Lviv Polytechnic")

  • Trofymchuk Vera Ya.

    (National University "Lviv Polytechnic")

Abstract

The article underlines the role of depreciation in the process of formation of cost of the sold products and taxable profit of an enterprise. It provides a brief characteristic of depreciation methods, envisaged in the Tax Code of Ukraine and national standards of accounting and points at their individual differences and provides algorithms of charging. Specific templates of primary accounting documents are proposed for each of the methods of depreciation of capital assets and examples of their filling are given.

Suggested Citation

  • Sazhynets Stepan I. & Trofymchuk Vera Ya., 2013. "Documentary Provision of Accounting of Depreciation of Capital Assets of an Enterprise," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 7, pages 269-276.
    • Handle: RePEc:idp:bizinf:y:2013:i:7:p:269_276
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