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International Accounting

37(283) - 2013 October

Ideal Accounting of the Middle Ages: inventory household property and amortization

Vol. 16, Iss. 37, OCTOBER 2013

Available online: 6 October 2013

Subject Heading: PAGES OF HISTORY

JEL Classification:

Kuter M.I. Doctor of Economic Sciences, Professor, Head of the Department of Accounting and Audit, the Kuban State University, Krasnodar, Russia
prof.kuter@mail.ru

Gurskaya M.M. PhD in Economics, Associate Professor, the Department of Accounting and Audit, the Kuban State University, Krasnodar, Russia
marinagurskaja@mail.ru

Deliboltoayn A.E. Graduate Student of the Department of Accounting and Audit, the Kuban State University, Krasnodar, Russia
delik@mail.ru

In the article one of the earliest examples of charge of depreciation in the conditions of formation of intermediate financial result without profit withdrawal before enterprise closing is considered. The method of the constant sums is applied. In this case, the amount of depreciation amounted to approximately 10-11% per annum. Depreciation charges were strictly distributed by years, thus term of useful use of objects of stock at the expense of application of conditional (legal) eliminations could exceed the period of activity of the enterprises considerably

Keywords: amortization, depreciation, amortization on stable rate, early

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

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