Passing From Accounting To Fiscal Depreciation
The perception and calculation of depreciation is an issue with taximplications. The terms under which such issue is settled are reflected in the ordinary usedurations, in the depreciation regimes opposable to economic agents, implicitly in the deductibilitydegree of depreciation in establishing the taxable income and the value considered upondepreciation calculation. From the fiscal viewpoint, decentralization in establishing the use duration imposes auauthorized control that should moderate the company policy in establishing reduced use durations,and, implicitly, reduced durations of asset depreciation. The durations applied by companies must befiscally approved. The depreciation durations approved by the tax authorities are in most cases fiscaldurations, which differ from accounting durations.
Volume (Year): 1 (2009)
Issue (Month): 11 ()
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