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The Depreciation Impact of the Profit and Activity Development Carried out by an Economic Operator

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Author Info
Dobrota, Gabriela
Chirculescu, Felicia Maria

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Abstract

It's interesting how an economic operator decides to depreciate its depreciable fixed assets, because depreciation is an expense input from the taxable profit in accordance with the laws in force, thus contributing to diminishing the operating profit/loss and implicitly the gross and net earnings, without real impact on profitability and especially without any impact on the self-funding capacity. But the impact given by the depreciation expenses may be influenced by the organization policy in the field of depreciation and by the fiscal laws.

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File URL: http://mpra.ub.uni-muenchen.de/11439/
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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 11439.

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Date of creation: 08 Jan 2008
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Handle: RePEc:pra:mprapa:11439

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Related research
Keywords: depreciable fixed assets; profit; loss; fiscal law;

Find related papers by JEL classification:
L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
E26 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
P16 - Economic Systems - - Capitalist Systems - - - Political Economy of Capitalism

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This page was last updated on 2009-11-29.

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