Delimitări şi fundamentări privind amortizarea în funcţie de durata normală de utilizare
Definitions and groundings regarding depreciation according to the useful life

Summary/Abstract: The depreciable size of a depreciable asset must be systematically distributed, by each exercise, during the useful life of the asset. Sometimes it is considered that, when the value of an asset se exceeds the size it is recorded at in the financial declarations, such asset does not have to be depreciated. However, the norm underlines that the size of the depreciation expenses must be accounted during each exercise, based on the depreciable value, independent of the increase of asset’s value. This article presents several considerations regarding depreciation of fixed assets according to the normal useful life.

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