Methodological Aspects of Depreciation as an Economic Category

International Journal of Economics and Financial Issues

关键词: amortization;    depreciation;    wear;    reproduction process;    classification;    principles;    functions;   

DOI  :  

来源: DOAJ

【 摘 要 】

Depreciation is a complex economic category, the essence of which is manifested in the duality: this cost element, and its own source of reproduction of fixed assets and intangible assets. The depreciation laid relationship with asset and liability balance sheet; it touches on aspects such as formation costs, taxation issues, and reproductive process. That is why a methodological study of the depreciation essence, the allocation of the classification of bases, principles and functions seems urgent. In a study of a structured approach to the treatment of depreciation, developed fourteen grounds of classification, allowing to consider a category from different perspectives. Particular attention is paid to communication of depreciation or amortization, depreciation allocated classification. Principles of depreciation and highlighted the functions performed are designed to create a more complete picture of the depreciation. Thus, the methodological aspects of the depreciation that promote, further, formation of a technique of creation and use of a sinking fund.

【 授权许可】

Unknown