CONSIDERATIONS REGARDING THE DEPRECIATION METHODS OF THE ASSETS USED IN AGRICULTURAL PRODUCTION

Romania owns an important granary area especially located, but not limited to the Danube meadow, in the Southern and South Eastern part of the country, which tends to be increasingly affected by the draught, in the larger context of climate changes. In addition, an important share of the Romanian population continues to live and work in rural areas, having the agriculture as the main occupation. In order to increase their performance and profitability, these agricultural exploitations need informational, logistical and technological investments, amid their adaption to the requirements of the European agricultural market, featured by market-oriented agricultural production structures. From the accounting point of view, choosing of the adequate method for the depreciation of the assets represent a topical point. This paper aims to review the depreciation methods used in order to ensure, via the costing mechanism, the recovery of the investments in the assets used in agriculture, and ensuring of the economic extension. The conclusions try to outline the strengths and the flaw points of every examined method, considering their adequacy for the agriculture domain.