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Depreciation charges and their role in formation of investment potential of the enterprise

Available online: 16 March 2012

Subject Heading: finance OF ENTERPRISE

JEL Classification: 

In a market economy, where dynamics and effectiveness of the enterprise investment activity significantly depend on expansion of the internal savings, the problem of forming a proper depreciation policy becomes an actual. In this article the dynamics of investment in fixed capital during GDP reproduction, the dynamics and structure of the sources of their financing, the specifics and benefits of depreciation charges as a source of financing the investments, and crucial factors for the formation of optimal depreciation policy in enterprises are analyzed.

Keywords: investment, financing sources for investment, amortization, depreciation charges, depreciation policy, accelerated depreciation, investment potential of the company

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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