Kuter M.I.Doctor of Economics, Professor, Head of department "Accounting, Audit and automated data processing", the Kuban State University, Krasnodar prof.kuter@mail.ru
Gurskaya M.M.PhD in Economics, Associate Professor of department "Accounting, Audit and automated data processing", the Kuban State University, Krasnodar marinagurskaja@mail.ru
Deliboltoayn A.E.Graduate Student of department "Accounting, Audi and automated data processing t", the Kuban State University, Krasnodar delik@mail.ru
Zinchenko E.S.Graduate Student of department "Accounting, Audit and automated data processing", the Kuban State University, Krasnodar kosiekaterina@yandex.ru
In medieval books Francesco Datin found the algorithm of the linear depreciation. This paper proposes a practice of using this method to double-entry bookkeeping accounts.
