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International Accounting
 

«Reserve» restoration value of fixed assets

Vol. 17, Iss. 8, FEBRUARY 2014

Available online: 13 February 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Plotnikov V.S. Doctor of Economics, Professor of «Economics and Finance», Balakovsky branch VPO «Russian Academy of National Economy and Public Administration under the President of the Russian Federation»
vcplotnikov@yandex.ru

Pakhomov A.S. graduate student «Business Analysis and Audit» VPO «Saratov State Socio-Economic University»
Pahomov.A.C@gmail.com

Depreciation , as a process and as an accounting reception reflection transfer of fixed assets to the newly created product occupies the minds of economists, the second century. Nevertheless, the problem remains , and even worse under conditions of market economy , where the amount of depreciation in the traditional accounting system dissolves in total sales. In this article the author's approach is proposed to solve this problem - the formation of a deposit pre-tax profits which provides control over the use of the funding source of funds for rehabilitation of fixed assets.

Keywords: amortization, provision for recovery of fixed assets, depreciation, liability, profit before tax deposit

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

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