Metodicheskie osnovy nachisleniya amortizatsii po kholodil'nomu oborudovaniyu promyshlennogo predpriyatiya

The paper presents a comparative analysis of the methods of depreciation such as the straightline method, reducing balance method of depreciation, writeoff the sumofthe years’digits over period of useful life; unitsofproduction method with regard to refrigerating equipment of an industrial enterprise. The analysis of depreciation using different methods was carried out; the fixed assets of an industrial enterprise were taken as an example. It was shown that using the methods of accelerated depreciation (reducing balance method and sumofthe years’digits one) in the early years of the use depreciation was over charged in comparison with the straightline method; the subsequent years it was undercharged that influenced the taxable income rate of the enterprise.

амортизация, методы начисления амортизации, линейный метод, метод уменьшаемого остатка, метод суммы чисел, себестоимость, налогооблагаемая прибыль