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International Accounting
 

The issue of choosing the optimal method of calculating depreciation

Vol. 16, Iss. 12, MARCH 2013

Available online: 29 March 2013

Subject Heading: PROBLEM. OPINIONS. SOLUTIONS

JEL Classification: 

Zubarev A.A. Doctor of Economics, Professor, Department “Management in the Fuel and Energy complex”, the Tyumen State Oil and Gas University
zubarev_aa@mail.ru

Shcherbakova E.N. PhD in Economics, Associate Professor, Department of Economics, Tyumen State Architecture and Civil Engineering University
elena_sherbakova@list.ru

In the article the development of the theoretical aspects of formation of economic policy of the enterprise in terms of optimization of taxation as a result of the choice of accounting policy effective method of calculating depreciation is considered. The technique of estimating depreciation gains and savings for income taxes through the use of non-linear method of calculating depreciation on fixed assets is offered.

Keywords: methodology, amortization, optimization, savings, tax payments

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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