La literatura sobre el concepto de depreciación en el espacio público[The literature on the concept of depreciation in public space]

This document presents the literature properly related to the application of depreciation to the accounting practices of public organizations. We discuss its possibility as a concept and the utility of application taking into account the nature of the controlled resources, especially when this has been a clear heritage of private organizations -industrial, commercial or services, motivated by a completely different interest and objectives of the organizations, their nature, interest and function differs in relation to those of the public sphere, as well as from the accounting the concept of assets that must be recognized, measured or disclosed. Both issues imply the existence of two different models in relation to their accounting system. On the other hand, the impossibility of monetary valuation for some of these resources impacts the recognition and adequate disclosure in public accounts. Even the concept of ownership itself is inappropriate because the company delegates control to the authorities. With the investigative practice we refine the expertise by questioning about the accounting foundations.