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Financial Analytics: Science and Experience
 

Operator model for write-off of capital costs on basis of rate of depreciation

Vol. 6, Iss. 35, SEPTEMBER 2013

Available online: 25 September 2013

Subject Heading: Strategic management

JEL Classification: 

Tsarkov V.A. PhD of Technical Sciences, Senior Scientific Worker, Head of the Analytical Administration, «BFG-Credit» Ltd
VATsarkov@bfgbank.ru

In the article it is proposed universal block the schematic of the operator model of the amortization of capital investments on the basis of the interest rate of amortization. On the basis of the model is for the first time obtained the universal equation of the residual cost of basic capital for different methods of the amortization: accelerated, uniform and retarded. The examples of calculation and graphs of the residual cost of equipment for the accelerated, uniform and retarded amortization are given.

Keywords: capital investments, amortization, residual cost, interest rate of amortization, accelerated amortization, uniform amortization, retarded amortization

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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