2010•Science and Transport ProgressOpen access

DEPRECIATION AND AMORTIZATION OF FIXED ASSETS IN FISCAL INSTITUTIONS AND COMMERCIAL ENTERPRISES

Yu. T. Trush, H. O. Korol, M. V. Kucynska

Abstract

The comparison of methods of extra charge of wear of the fixed assets in budgetary establishments and their amortization in business enterprises is conducted. The procedure of choice of amortization method for an object of the fixed assets in business enterprises is grounded.

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Key concepts: Amortization, Fixed asset, Depreciation (economics), Business, Earnings before interest, taxes, depreciation, and amortization, Consumption of fixed capital, Book value, Research Object