Simple and extended reproduction of fixed assets: a retrospective and current trends

Путеводитель предпринимателя

N. L. Antonova¹  L. A. Antonov¹ 

[1] Surgut State University;

关键词: depreciation;    reproduction;    fixed assets;    depreciation policy;    expansion;   

DOI  :  

来源: DOAJ

【 摘 要 】

The article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out. Describes a simple and advanced method of reproduction, with an emphasis on the independence of the nature of the reproduction of fixed assets from the method ofdepreciation. A retrospective analysis of the development of the theory and practice of reproduction and amortization is carried out.

【 授权许可】

Unknown