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Taxes and Taxation
Reference:
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Regular operation cycle and taxations of earned assets
// Taxes and Taxation.
2009. ¹ 2.
URL: https://en.nbpublish.com/library_read_article.php?id=56260
. Regular operation cycle and taxations of earned assetsAbstract: The article includes a new approach to classification of earned assets among the capital assets for the formation of taxable basis for the purpose of company property tax. Keywords: tax, operation cycle, capital assets, term of useful application, turnover assets, nonturnover assets. Keywords: nalogi, operatsionnyi tsikl, nalog na imushchestvo organizatsii, aktivy, osnovnye sredstva, oborotnye aktivy, vneoborotnye aktivy
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