ACTUAL QUESTIONS OF BOOK KEEPING OF BASIC FUNDS IN MODERN CONDITIONS

In the article the critical questions of book keeping of basic funds and their estimation are examined. The author investigates economic validity of depreciation charges, a choice of methods of their charge, application of a fair estimation of basic funds. As a result of research use of services of the specialized organizations on management of amortization accounts and creation of possibilities for managing subjects to define an order of application of a fair estimation independently is offered