DEPRECIATION AND AMORTIZATION OF FIXED ASSETS IN FISCAL INSTITUTIONS AND COMMERCIAL ENTERPRISES

Authors

  • Yu. T. Trush Dnipropetrovsk, National Metallurgical Academy, Ukraine
  • H. O. Korol Dnipropetrovsk, National Metallurgical Academy, Ukraine
  • M. V. Kucynska Dnipropetrovsk, National Metallurgical Academy, Ukraine

DOI:

https://doi.org/10.15802/stp2010/9252

Keywords:

wear, amortization, enterprise budget, commercial enterprise

Abstract

The comparison of methods of extra charge of wear of the fixed assets in budgetary establishments and their amortization in business enterprises is conducted. The procedure of choice of amortization method for an object of the fixed assets in business enterprises is grounded.

Author Biographies

Yu. T. Trush, Dnipropetrovsk, National Metallurgical Academy

Yu. T. Trush

H. O. Korol, Dnipropetrovsk, National Metallurgical Academy

H. O. Korol

M. V. Kucynska, Dnipropetrovsk, National Metallurgical Academy

M. V. Kucynska

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Published

2010-10-25

How to Cite

Trush, Y. T., Korol, H. O., & Kucynska, M. V. (2010). DEPRECIATION AND AMORTIZATION OF FIXED ASSETS IN FISCAL INSTITUTIONS AND COMMERCIAL ENTERPRISES. Science and Transport Progress, (34), 283–287. https://doi.org/10.15802/stp2010/9252

Issue

No. 34 (2010): ISSUE 34

Section

ECONOMICS AND МANAGEMENT

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