Depreciation policy of the organization, features and methods of calculating depreciation deductions

UDC 657.372.32

Authors

Germanova V.S., Maltseva M.N.

Abstract

The article proves the importance of drawing up an effective depreciation policy, the choice of the method for calculating depreciation in accounting and tax accounting. The aim of the work is the disclosure of the need to draw up a depreciation policy of the organization, an analysis of the methods for calculating depreciation in accounting and tax accounting, with a further choice of a rational solution for an existing enterprise.

Keywords

depreciation, fixed assets, organization, depreciation policy, methods of accrual.