Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

3(189) - 2014 January

Influence of depreciation policy on cash flows of company

Vol. 7, Iss. 3, JANUARY 2014

Available online: 25 January 2014

Subject Heading: finance OF ENTERPRISE

JEL Classification:

Trunova E.V. PhD in Economics, Associate Professor, the Department of Financial Management, the Belgorod State Technological University named after V.G. Shukhov
trunova_ev@mail.ru

The article explains that depreciation of fixed assets is an important object of financial controlling. Taking into account peculiarities of the Russian legislation, the main aspects of depreciation policy are defined that have to be kept in mind. It is provided an overview of methods of depreciation that can be applied by Russian companies. It is shown that depreciation can be a significant internal source of capital investments.

Keywords: depreciation, investment, capital, value, cash flow, tax savings

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

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