Economical Type of Depreciation Cover Image

Economical Type of Depreciation
Economical Type of Depreciation

Author(s): Maxim Moroz
Subject(s): Economy, National Economy
Published by: Институт за икономически изследвания при Българска академия на науките
Keywords: O47; E23 ; D24

Summary/Abstract: The article reveals the difference between the tax and economic depreciation of fixed assets. Formed a theoretical justification of various influences on the growth of economic depreciation of the country where the fixed assets operates and provide sustainable growth rate for firms. Article generates estimation of influence differences between the tax and economic depreciation on the company's growth. Developed theoretical mechanisms for estimate economical depreciation and set her influence on the capacity for renewal of fixed assets. Formed methodology of function mechanism the implementation of reinvestment with condition identity between tax and economical depreciation of fixed assets. The article analyzes the profit which can be obtained from instruments of labor which consists of depreciated. Developed a theory for estimate repair, replacement tools that includes in calculation of depreciation of work tools.

  • Issue Year: 2016
  • Issue No: 3
  • Page Range: 3-32
  • Page Count: 30
  • Language: English