|PDF:||Author(s):||Sobachko A. I.,|
|Number of journal:||1(18)||Date:||February 2012|
The object of the tax accounting, depreciable property, has been reviewed. This issue is critical for educational institutions, which pay income tax due to rendering payable services. The requirements of the tax accounting have been underlined for attribution of the property to depreciable; the rules of formation of the original cost; and the procedure of depreciation accrual have been specified. The register for accounting of the depreciable property has been proposed that allows getting information about the amounts of depreciation for the reported period and the amounts of the property residual value.
educational institutions, income tax, depreciable property, amount of depreciation, residual value of property, tax register, depreciation, financial result, tax accounting, bookkeeping