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Philosophy of amortization of fixed assets

Filipushko I. E.  (Postgraduate, Novosibirsk state university of economics and management, Novosibirsk)

As a result of writing the article discusses the aspects of the philosophy and history of depreciation of fixed assets. The procedure for the formation of depreciation as a category of accounting, sources and the need to calculate wear for equipment and structures. The first ways to account for depreciation of fixed assets are indicated, and what was the need to determine wear and tear in the 19th century, and why this topic is also relevant now.

Keywords:depreciation of fixed assets, depreciation philosophy, depreciation history, fixed assets, accounting, depreciation in the 19th and 20th centuries.
 

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Citation link:
Filipushko I. E. Philosophy of amortization of fixed assets // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2018. -№06. -С. 107-109
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