Relationship of depreciation system with the depreciation policies at macro and microlevels

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PDF: Author(s): Ovod L.V.,
Number of journal: 4(25) Date: November 2013

редств в жизни государства и субъектов хозяйствования. There is a study of approaches to the definition of the category «depreciation system» by domestic and foreign scientists; its interaction with the depreciation policy and the specific components on the macro and micro levels has been determined. The article proposes to consider the depreciation system as a result of the current depreciation policy, which reflects its consequences. It is one of the economical levers of ensuring capital investments in the fixed assets and reducing the expenses of the enterprise. Depreciation policy shows the direction to the depreciation system and outputs it on a qualitatively new level, taking into account the macro- and microeconomic factors. Depreciation system, according to the author, consists of three parts: the statutory rights and obligations of the state and the enterprises between each other, as well as the certain structural elements of the system. Structural elements of the depreciation system were developed with regards to the position of depreciation of fixed assets in the state and the economic entities.


system, depreciation, depreciation policy, depreciation system, depreciation deductions, depreciation capital, capitalization of depreciation charges, assets, investment activity

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