Methods of Accrual of Depreciation of Fixed Assets and its Impact on the Costs of the Enterprise
No Thumbnail Available
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Open Access Journals Incorporations
Abstract
Description
This article discusses the issues of depreciation on fixed assets. In particular, the residual value of fixed assets, the determination of the useful life for the purposes of depreciation, depreciation methods, and the choice of the optimal depreciation method for the enterprise were studied.
Keywords
fixed assets, initial cost, depreciation, depreciation methods, depreciation rate, amount of accumulated depreciation