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Development of the Approaches to Calculation of Depreciation

Author

Listed:
  • Leonid I. Sergeyev

    (Kaliningrad State Technical University, Russia)

  • Maxim I. Moroz

    (Kaliningrad State Technical University, Russia)

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.

Suggested Citation

  • Leonid I. Sergeyev & Maxim I. Moroz, 2016. "Development of the Approaches to Calculation of Depreciation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 121-128, December.
    • Handle: RePEc:fru:finjrn:160611:p:121-128
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    More about this item

    Keywords

    depreciation; recovery; service life; profit; cost of a property; plant and equipment; obsolescence; physical deterioration; managerial accounting; repair;
    All these keywords.

    JEL classification:

    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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