Dugotrajna imovina u društvima HEP grupe

The paper deals with topic of long-term assets in the case of HEP companies. Featured is the very notion of fixed assets, divisions and accounting of fixed assets, the calculation of depreciation and revaluation of fixed assets. The first part describes the general theoretical part of the fixed assets. After that treated non-current assets in HEP Group, its purchases, recognition, classification and accounting for fixed assets in the HEP group. Depreciation and amortization is treated as a separate entity since it represents a significant cost of fixed assets, occurs in almost all the fixed assets and ensures the replacement of assets after the end of its useful life. Revaluation of the computational process of reducing the carrying amount to fair value or real property, are caused by falling or rising prices in the market and is carried out due to the real depreciation calculation and protect capital.