This article considers depreciation as the cost of production and sale of products and as a resource of reproduction of fixed assets accumulated in the depreciation Fund after the sale of products. Attention is paid to the use of accelerated depreciation and the benefits that it can provide in the future. The measures aimed at an active depreciation policy.
|Translated title of the contribution||DEPRECIATION FUND AS A FUNDAMENTAL REPRODUCTION SOURCE OF FIXED ASSETS|
|Number of pages||13|
|Journal||ЭТАП: экономическая теория, анализ, практика|
|Publication status||Published - 2019|
- 06.00.00 ECONOMY AND ECONOMIC SCIENCES
Level of Research Output
- VAK List