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Depreciation of Fixed Assets: Methods of Charge and Account Organization
Journal: Quarterly Scientific Journal "Economic Herald of the Donbas" (Vol.32, No. 2)Publication Date: 2013-06-01
Authors : Kasjanova V. A.;
Page : 117-122
Keywords : fixed assets; intangible assets; non- turnover assets; amortization; accrual methods; object; classification of groups of fixed assets;
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Abstract
The essential points of fixed assets amortization and intangible assets have been found out; the peculiarities of its accrual in compliance with the regulations of the Tax Act of Ukraine have been investigated.
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