Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises

The article discusses the problematic aspects relating to the nature, accounting, economic justification of the depreciation process and depreciation policy of food industry enterprises. A possible solution to the problem of improving the financial security of the enterprise by using the mechanism of deferred taxes is shown. The main criteria for determining the intensity of operation of non-current assets are disclosed and analyzed.