ФОНД АМОРТИЗАЦИИ КАК ФУНДАМЕНТАЛЬНЫЙ ИСТОЧНИК ВОСПРОИЗВОДСТВА ОСНОВНЫХ ФОНДОВ

Translated title of the contribution: DEPRECIATION FUND AS A FUNDAMENTAL REPRODUCTION SOURCE OF FIXED ASSETS

Research output: Contribution to journalArticlepeer-review

Abstract

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 contributionDEPRECIATION FUND AS A FUNDAMENTAL REPRODUCTION SOURCE OF FIXED ASSETS
Original languageRussian
Pages (from-to)36-48
Number of pages13
JournalЭТАП: экономическая теория, анализ, практика
Issue number4
DOIs
Publication statusPublished - 2019

GRNTI

  • 06.00.00 ECONOMY AND ECONOMIC SCIENCES

Level of Research Output

  • VAK List

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