Published in journal "Taxes and Taxation", 2010-8 in rubric "TAX CALCULATION AND REPORTING", pages 0-0.
Resume: The article compares reducing a method of depreciation with a direct method of depreciation, in particular, in the sphere of application of specific (multiplying) coefficients to the depreciation norm. The author also considered certain issues connected with the reducing method of depreciation which are not fully covered by the law. The author also gives his recommendations on when it is appropriate for an organization to start using the reducing method of depreciation.
Keywords: tax, benefit, amortization, reducing, method, norm, coefficient, cost, property
Correct link to this article:
just copy this link to clipboard
The journal allows the author(s) to hold the copyright without restrictions. All authors automatically own full copyright in their work as soon as they create it, and current Russian Federal legislation protects them.
Licence type: Attribution-NonCommercial 4.0 International (CC BY-NC 4.0)
The journal is an open access journal which means that everybody can read, download, copy, distribute, print, search, or link to the full texts of these articles in accordance with Creative Commons Attribution- NonCommercial 4.0 International License.
You are free to:
Share — copy and redistribute the material in any medium or format.
Adapt — remix, transform, and build upon the material The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
NonCommercial — You may not use the material for commercial purposes.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.