Depreciation Takes into Account the Difference between the Production Function and Value of Fixed Assets
Depreciation Takes into Account the Difference between the Production Function and Value of Fixed Assets

Summary/Abstract: The article examines the difference between value and production factors. Was done theoretical research influencing different factors of the amortization on useful life of fixed assets. Formed an innovative approach to estimate reasons of depreciation, which change proportion of survival fixed assets. Proposed a method for adjusting the useful life of tools using depreciation for reason strong influencing scientific and technological progress and development of country on the fixed assets. Developed a methodology to estimate changes in the factors of repair tools, which affect on survival life passive and active assets, as an element of the production function of the fixed assets.

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