2008•Journal of Nanjing Institute of TechnologyRequires access

Research into Depreciation of Fixed Assets in Colleges

Lingling Chen

Abstract

Fixed assets that are not depreciated fail to reflect changes of assets and net assets.Therefore,depreciation of fixed assets implemented in colleges is able to reflect the loss and real value of the fixed assets.Besides,this approach can accurately calculate the cost of training personnel,providing sound accounting information for the improvement of fixed assets.

About this research paper

What this paper is about

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Key concepts: Fixed asset, Depreciation (economics), Consumption of fixed capital, Book value, Return on assets, Weighted average return on assets, Working capital, Business