Log in

Relevant bibliographies by topics / Depreciation / Journal articles

To see the other types of publications on this topic, follow the link: Depreciation.

Journal articles on the topic 'Depreciation'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Depreciation.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Afriani, Diana, Denny Salim, and Stefvy Stefvy. "Analisis Beban Penyusutan Aktiva Tetap Dan Pengaruhnya Terhadap Pajak Penghasilan Badan Pada PT Eka Plafindo Jaya Medan." Jurnal Ekonomi Manajemen dan Bisnis (JEMB) 4, no. 1 (2025): 93–98. https://doi.org/10.47233/jemb.v4i1.2608.

Full text

Abstract:

The purpose of this research is to know the impact of implementation of fixed asset depreciation according to income tax provision to entity income tax in PT Eka Plafindo Jaya Medan. Types of this research is in form of descriptive research with case study in PT Eka Plafindo Jaya Medan. Data which is collected is secondary data include the the depreciation calculation, entity income tax calculation, presentation of financial statement in year 2023 and other information which is related with this research. The research result shows that fixed asset depreciaton method according to income tax pro

APA, Harvard, Vancouver, ISO, and other styles

2

Qu, Guangjun. "Do Real Depreciations Reduce the Income Gap between the Rich and the Poor?" International Journal of Economics and Finance 9, no. 3 (2017): 266. http://dx.doi.org/10.5539/ijef.v9n3p266.

Full text

Abstract:

This study concentrates on the effect of real depreciations of a currency on one key aspect of economic development, the distribution of income. Based upon the recent availability of a real depreciation index and two databases on Gini coefficients, we investigate how real depreciations affect levels and changes in the distribution of income. The panel evidence of more than 158 countries indicates that real depreciations are associated with a decline in levels of income gap between the rich and the poor. They, however, have no statistically significant association with changes in the distributi

APA, Harvard, Vancouver, ISO, and other styles

3

Grigor'ev, A. P. "Depreciation charges and depreciation fund." Economic Analysis: Theory and Practice 17, no. 8 (2018): 1584–600. http://dx.doi.org/10.24891/ea.17.8.1584.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Komalasari, Sanda Patrisia, Fitriyeni Oktavia, Berri Brilliant Albar, and Ares Albirru Amsal. "Sosialisasi dan Pelatihan Akuntansi untuk Penyusutan Aset Tetap pada BUMDes Amanah Desa Bukit Gajah Kecamatan Ukui Kabupaten Palalawan Riau." Jurnal Warta Pengabdian Andalas 30, no. 2 (2023): 314–20. http://dx.doi.org/10.25077/jwa.30.2.314-320.2023.

Full text

Abstract:

This activity aims to provide socialization and training regarding the depreciation of fixed assets to village-owned enterprises called BUMDes Amanah Bukit Gajah, Palalawan Regency, Riau. It was due to that BUMDes have never depreciated their fixed assets at all. Depreciating fixed assets owned by BUMDes will improve the current quality of financial reporting. This activity began with understanding the business of BUMDes. Then it continues with the provision of training and pilots following existing cases in BUMDes, including compiling tables and making sheets of Microsoft Excel-based deprecia

APA, Harvard, Vancouver, ISO, and other styles

5

Bruce, Don, John Deskins, and Tami Gurley-Calvez. "Depreciation rules and small business longevity." Journal of Entrepreneurship and Public Policy 3, no. 1 (2014): 10–32. http://dx.doi.org/10.1108/jepp-01-2012-0006.

Full text

Abstract:

Purpose – When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in the USA for policy makers to enhance depreciation rules in an effort to increase business investment in a less-costly manner than across-the-board marginal tax rate cuts. Indeed, short-term depreciation policies are often billed by policy makers as a way to save America's small businesses. However, little is known about the actual effects of depreciation policies on small business activity. This paper aims

APA, Harvard, Vancouver, ISO, and other styles

6

Koowattanatianchai, Nattawoot, Michael B. Charles, and Ian Eddie. "Incentivising investment through accelerated depreciation: Wartime use, economic stimulus and encouraging green technologies." Accounting History 24, no. 1 (2017): 115–37. http://dx.doi.org/10.1177/1032373217739921.

Full text

Abstract:

This study looks at historical evidence of national jurisdictions from the First World War onwards using accelerated depreciation as a means to encourage investment, particularly in new technologies. In particular, it provides an overarching analysis of previous scholarly and technical literature on the implementation of these schemes. Overall, the study finds that approaches to the precise accounting methods used to encourage this innovation were dictated, in the main, by three predominant social discourses. In chronological order, these were national defence, economic growth and environmenta

APA, Harvard, Vancouver, ISO, and other styles

7

PALLEY, THOMAS I. "Escaping the debt constraint on growth: a suggested monetary policy for Brazil." Brazilian Journal of Political Economy 24, no. 1 (2004): 38–52. http://dx.doi.org/10.1590/0101-31572004-1635.

Full text

Abstract:

ABSTRACT Existing interest rates imply explosive debt dynamics for Brazil. It also faces rising inflation from earlier currency depreciations, which could trigger future depreciation. These conditions impose a policy contradiction. Brazil needs lower interest rates for debt sustainability, but tight monetary policy to avoid exchange rate depreciation and inflation. The paper develops a strategy to escape this contradiction. Policy must bolster investor confidence to lower external interest rates, lower domestic interest rates to reduce debt service burdens, and implement domestic credit creati

APA, Harvard, Vancouver, ISO, and other styles

8

Quinn, Dennis P., Thomas Sattler, and Stephen Weymouth. "Do Exchange Rates Influence Voting? Evidence from Elections and Survey Experiments in Democracies." International Organization 77, no. 4 (2023): 789–823. http://dx.doi.org/10.1017/s002081832300022x.

Full text

Abstract:

AbstractIntense debate surrounds the effects of trade on voting, yet less attention has been paid to how fluctuations in the real exchange rate may influence elections. A moderately overvalued currency enhances consumers’ purchasing power, yet extreme overvaluation threatens exports and economic growth. We therefore expect exchange rates to have a conditional effect on elections: when a currency is undervalued, voters will punish incumbents for further depreciations; yet when it is highly overvalued, they may reward incumbents for depreciation. We empirically explore our argument in three step

APA, Harvard, Vancouver, ISO, and other styles

9

Dodd, RS. "Depreciation." Musical Times 134, no. 1806 (1993): 429. http://dx.doi.org/10.2307/1003005.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

HAKTANIR, Elif. "Book depreciation methods under intuitionistic fuzzy environment." Journal of Turkish Operations Management 7, no. 2 (2023): 1780–89. http://dx.doi.org/10.56554/jtom.1142729.

Full text

Abstract:

In general, depreciation is the monetary value of wear and tear on capital goods inherited from previous years while creating goods and services as a result of production activities. The subject of depreciation is the addition of the loss of value that will occur in the economic values that are thought to be used in a company for more than one year. The most common depreciations methods, straight-line method, declining balance method, and unit-of-production method, are almost always handled with crisp numbers in the literature. However, the uncertainty in the parameters such as initial invest

APA, Harvard, Vancouver, ISO, and other styles

11

Razzaque, Mohammad A., Sayema Haque Bidisha, and Bazlul Haque Khondker. "Exchange Rate and Economic Growth." Journal of South Asian Development 12, no. 1 (2017): 42–64. http://dx.doi.org/10.1177/0973174117702712.

Full text

Abstract:

This article aims to understand the effects of exchange rate movements on economic growth in Bangladesh. Using a suitable analytical framework to derive an empirical specification, we construct a real exchange rate series and employ cointegration techniques to determine the output response to Bangladeshi currency depreciations. Our results suggest that in the long run, a 10 per cent depreciation of the real exchange rate is associated with, on average, a 3.2 per cent rise in aggregate output. However, a contractionary effect is observed in the short run so that the same magnitude of real depre

APA, Harvard, Vancouver, ISO, and other styles

12

Svirák, Pavel, and Karel Brychta. "Intangible asset tax depreciation in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 7 (2011): 527–40. http://dx.doi.org/10.11118/actaun201159070527.

Full text

Abstract:

This paper aims to familiarize readers with the legislative development of intangible asset tax depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of which the main chapter describes and analyzes the development of legislation in three thus-existing legal modes regulating intangible asset tax depreciation (the periods 1993–2000; 2001–2004; 2004–2011). A separate sub-chapter deals with each of these three modes, which fundamentally differ in the concept of determining tax depreciations. For better clarity, changes in the legislation in question are

APA, Harvard, Vancouver, ISO, and other styles

13

OVOD, L., and N. VALKOVA. "CRITERIA FOR RECOGNITION OF FIXED ASSETS AS OBJECTS OF DEPOSITORY POLICY AT MACHINE-BUILDING ENTERPRISES OF UKRAINE." Herald of Khmelnytskyi National University. Economic sciences 274, no. 5 (2019): 170–74. https://doi.org/10.31891/2307-5740-2019-274-5-172-176.

Full text

Abstract:

The article substantiates additional criteria for recognition of property, plant and equipment as accounting objects and formation of depreciation policy of machine-building enterprises. The basic concepts of determine the order of recognition of property, plant and equipment in assets of enterprises are analysed in accordance to the current legislation and to the works of scientists. It is proposed to recognize the property, plant and equipment as depreciation objects by the following criteria: belonging to an enterprise based of ownership or other legal rights; the ability to identify the ob

APA, Harvard, Vancouver, ISO, and other styles

14

Anderson, Evan W., and William Brock. "Logarithmic depreciation." Economic Modelling 101 (August 2021): 105503. http://dx.doi.org/10.1016/j.econmod.2021.105503.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

RHYS, HUW, MARK TIPPETT, and BRUCE POLLARD. "Markovian depreciation." IMA Journal of Management Mathematics 5, no. 1 (1993): 163–69. http://dx.doi.org/10.1093/imaman/5.1.163.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Aparicio, Juan, and Joaquín Sánchez-Soriano. "Depreciation games." Annals of Operations Research 158, no. 1 (2007): 205–18. http://dx.doi.org/10.1007/s10479-007-0238-5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Choi, Myoung Shik. "Dominant Currency and Value-Added Exports." Academic Journal of Interdisciplinary Studies 11, no. 5 (2022): 1. http://dx.doi.org/10.36941/ajis-2022-0120.

Full text

Abstract:

This study investigates the real effects of exchange rate changes on exports with three key features; pricing in a dominant currency like the US dollar, imported intermediary use in production, and exports dependent on major demanded countries. We test the longitudinal effects of exchange rates using a data set of both gross and value-added bilateral exports. The key finding distinguishes the positive panel effect of US dollar depreciation due to the dollar liquidity effect from the negative panel effects of other currencies depreciations due to the intermediary import effect. The two detailed

APA, Harvard, Vancouver, ISO, and other styles

18

Лайпанова, З. М., and А. А. Татаркулова. "Depreciation of fixed assets. Depreciation on fixed assets. Depreciation calculation using the 1C Accounting program." Innovative economy: information, analytics, forecasts, no. 3 (June 18, 2024): 178–83. http://dx.doi.org/10.47576/2949-1894.2024.3.3.021.

Full text

Abstract:

Статья раскрывает основные изменения в бухгалтерском учете в соответствии с ФСБУ 6\2020 «Основные средства». Актуальность темы заключается в глобальных изменениях в бухгалтерском учете при начислении амортизации, с появлением нового федерального стандарта, который формирует экономическую отчетность о составе и состоянии объектов основных средств организации. Подробно рассмотрены новые определения, которые предлагает стандарт. Разобраны каждый вид начисления амортизации, их особенности, преимущества и недостатки. Смоделирован алгоритм и механизм исчисления амортизации в соответствии с ФСБУ 6\20

APA, Harvard, Vancouver, ISO, and other styles

19

OVOD, Larysa. "EVOLUTION OF SCIENTIFIC THOUGHT ABOUT THE ESSENCE OF DEPRECIATION AND ITS SIGNIFICANCE IN THE DEPRECIATION POLICY OF THE ENTERPRISE." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 298, no. 5 Part 1 (2021): 264–69. http://dx.doi.org/10.31891/2307-5740-2021-298-5(1)-46.

Full text

Abstract:

The article examines the economic category of “depreciation” in the works of scientists and regulations: different positions, approaches, concepts, aspects and options. The main shortcomings about the role of depreciation in modern business conditions are emphasized: 1) neglect of the importance of the process of depreciation of fixed assets in the enterprise; 2) mixing the concepts of “depreciation”, “depreciation deductions”, “wear”; 3) appropriation of depreciation of functions not peculiar to it. There are eight main positions in the works of scientists about the economic essence of deprec

APA, Harvard, Vancouver, ISO, and other styles

20

Schündeln, Matthias. "Appreciating depreciation: physical capital depreciation in a developing country." Empirical Economics 44, no. 3 (2012): 1277–90. http://dx.doi.org/10.1007/s00181-012-0592-2.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Lugert, Michael I. "DEPRECIATION PROFILES AND DEPRECIATION POLICY IN A SPATIAL CONTEXT*." Journal of Regional Science 26, no. 1 (1986): 141–59. http://dx.doi.org/10.1111/j.1467-9787.1986.tb00336.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Lentini, Valeria, and Gregorio Gimenez. "Depreciation of human capital: a sectoral analysis in OECD countries." International Journal of Manpower 40, no. 7 (2019): 1254–72. http://dx.doi.org/10.1108/ijm-07-2018-0207.

Full text

Abstract:

Purpose The purpose of this paper is to investigate which sectors are more vulnerable to human capital depreciation, with an emphasis on potential differences in skills and in ICT intensities. Design/methodology/approach The authors estimate an extended Mincerian earnings equation based on Neuman and Weiss’s (1995) model using the EU-KLEMS international database for 15 sectors for the period from 1980 to 2005. The authors also test structural ruptures in earnings and human capital depreciation in the labor market per decade controlling by technological intensity. Findings Human capital depreci

APA, Harvard, Vancouver, ISO, and other styles

23

Poliakova, Adela. "Development and Trends of Depreciation Policy in Slovak Republic." SHS Web of Conferences 92 (2021): 02051. http://dx.doi.org/10.1051/shsconf/20219202051.

Full text

Abstract:

Research background: Depreciation as such represents a significant component of business costs. It is known that in the current legislation in the Slovak Republic there was no depreciation in the depreciation group with a depreciation period of 2 years. As part of increasing the motivation of the business sector to procure low-emission or emission-free transport, an amendment to the Income Tax Act was adopted with effect from the beginning of 2020, which introduces a new depreciation group 0 and favours the depreciation of electric vehicles. The newly introduced depreciation group zero has a s

APA, Harvard, Vancouver, ISO, and other styles

24

Septiani, Siti Salwa Julia, Wulan Nurdiah, and Resmi Ranti Rosalina. "Design of Fixed Assets Depreciation Accounting Information System with the Straight Line Method Using Microsoft Visual Studio 2010 at PT Sagala Group." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 7, no. 2 (2023): 239–48. http://dx.doi.org/10.36555/jasa.v7i2.2193.

Full text

Abstract:

For more than one accounting period, a business will likely make use of the physical assets that make up its fixed assets, such as those used in manufacturing, transportation, office space, and other structures. Investment in fixed assets must be carefully considered because to its high value, relatively extended usage, and status as the company's primary instrument for producing money. The value of fixed assets depreciates over time, and depreciation is the process through which that decline in value is accounted for. The straight-line depreciation approach is used by many businesses since it

APA, Harvard, Vancouver, ISO, and other styles

25

Doenges, R. C., W. D. Hamman, and I. J. Lambrechts. "Replacement cost depreciation and cash flow requirements." South African Journal of Business Management 21, no. 3 (1990): 72–78. http://dx.doi.org/10.4102/sajbm.v21i3.920.

Full text

Abstract:

In this article a framework is developed to test whether depreciation based on replacement cost meets cash flow requirements. It also indicates both the extent to which depreciation based on replacement cost can be linked to depreciation based on historical cost and the factors which should be considered in the calculation of the ratio of replacement cost depreciation to historical cost depreciation. These aspects are of importance to most enterprises and of particular importance to price-controlled enterprises. The most significant findings are that: there is no need to provide for backlog de

APA, Harvard, Vancouver, ISO, and other styles

26

Lawal-Arogundade, Samod. "THE ROLE ASYMMETRIES IN EXCHANGE RATE REGIMES AND MACROECONOMIC PERFORMANCE: THE CASE OF NIGERIA." Oradea Journal of Business and Economics 7, Special (2022): 8–18. http://dx.doi.org/10.47535/1991ojbe142.

Full text

Abstract:

The role of exchange rate in the macroeconomic fundamentals of a country cannot be underestimated but the nonlinear (asymmetric) feature of the exchange rate movements becomes of importance when analyzing its role in macroeconomic performance. Thus, this study, using historical annual time series data from 1970 and 2020, and a nonlinear ARDL model investigated the nexus between exchange rate regimes and the macroeconomic performance in Nigeria. This model allows us to capture that the partial sum of positive exchange rate movements (exchange rate depreciations) and negative exchange rate movem

APA, Harvard, Vancouver, ISO, and other styles

27

Chkaiban, Rami, Elie Y. Hajj, Muluneh Sime, Gary Bailey, and Peter E. Sebaaly. "Asymmetric Logistic Model for Estimation of Mileage-Related Vehicle Depreciation Function of Roadway Characteristics." Transportation Research Record: Journal of the Transportation Research Board 2674, no. 12 (2020): 395–408. http://dx.doi.org/10.1177/0361198120953162.

Full text

Abstract:

This paper describes an approach for the development of prediction models for the estimation of mileage-related vehicle depreciation that can be used in the estimation of the benefits derived from transportation network improvements. The approach takes advantage of published online data for vehicle valuations. A new asymmetric logistic prediction model for total vehicle depreciation, including initial and mileage-related depreciations, is proposed and fitted to collected valuations data. The added benefit of this prediction model is that it takes into consideration both vehicle age (i.e., year

APA, Harvard, Vancouver, ISO, and other styles

28

Rak, R., and T. Mokhnach. "APPLYING INTERNATIONAL EXPERTISE IN FORMING DEPRECIATION POLICY FORMATION IN UKRAINE." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 219 (2022): 34–41. http://dx.doi.org/10.17721/1728-2667.2022/219-2/5.

Full text

Abstract:

Depreciation policy is one of the main components of the state economic policy. The specifics of its implementation depend on the general state of the country’s economy development and the main tasks set for the nation or an individual enterprise. Depreciation policy is closely related to the tax system of the state, the procedure for accounting for non-current assets, and pricing. In contrast, depreciation deductions are an essential source of self-financing for enterprises. Therefore, the depreciation policy is subject to special attention from the state and each enterprise. However, in Ukra

APA, Harvard, Vancouver, ISO, and other styles

29

Bychkova, G. M. "MANAGEMENT OF DEPRECIATION." Bulletin of the Angarsk State Technical University 1, no. 13 (2019): 210–15. http://dx.doi.org/10.36629/2686-777x-2019-1-13-210-215.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Gravelle, Jane G. "Whither Tax Depreciation?" National Tax Journal 54, no. 3 (2001): 513–26. http://dx.doi.org/10.17310/ntj.2001.3.07.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Iwin-Garzyńska, Jolanta. "TAx DEPREcIATION cAPITAL." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 199–206. http://dx.doi.org/10.18276/frfu.2017.88/2-10.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Iwin-Garzyńska, Jolanta. "Contemporary tax depreciation." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 93 (2018): 37–46. http://dx.doi.org/10.18276/frfu.2018.93-04.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Rihll, T. E. "DEPRECIATION IN VITRUVIUS." Classical Quarterly 63, no. 2 (2013): 893–97. http://dx.doi.org/10.1017/s0009838813000384.

Full text

Abstract:

Vitruvius has something interesting to say at De architectura 2.8.8: Non enim quae sunt e molli caemento subtili facie venustatis, non eae possunt esse in vetustate non ruinosae. itaque cum arbitrio communium parietum sumuntur, non aestimant eos quanti facti fuerint, sed cum ex tabulis inveniunt eorum locationes, pretia praeteritorum annorum singulorum deducunt octogesimas et ita – ex reliqua summa parte reddi pro his parietibus – sententiam pronuntiant eos non posse plus quam annos LXXX durare.Those structures made of soft rubble, for all their subtle attractiveness, are not the ones that wil

APA, Harvard, Vancouver, ISO, and other styles

34

Jones, Philip C., James L. Zydiak, and Wallace J. Hopp. "Stable economic depreciation." Operations Research Letters 9, no. 5 (1990): 325–33. http://dx.doi.org/10.1016/0167-6377(90)90027-3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Lughano, P. Mwakaghe. "Unraveling currency depreciation." i-manager's Journal on Computer Science 13, no. 1 (2025): 24. https://doi.org/10.26634/jcom.13.1.21949.

Full text

Abstract:

Currency depreciation, also known as devaluation, plays a pivotal role in international finance and economics, influencing trade dynamics, investment flows, and macroeconomic stability. It involves complex interactions between market forces, political developments, and economic fundamentals. Depreciation occurs when a nation's currency loses value relative to others in the foreign exchange market, driven by factors such as interest rate disparities, inflation differentials, trade imbalances, geopolitical tensions, and financial speculation. Understanding these mechanisms is essential for polic

APA, Harvard, Vancouver, ISO, and other styles

36

Sohn, Jin-Hyeon. "Consideration to the Depreciation Method using Accumulated Depreciation Rate Function." Journal of the Korea Contents Association 9, no. 1 (2009): 304–11. http://dx.doi.org/10.5392/jkca.2009.9.1.304.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Simanjuntak, Daniel Nicson. "ANALISIS PENERAPAN METODE PENYUSUTAN DAN DAMPAKNYA TERHADAP LABA DI PT. TANAH LAUT Tbk PERIODE 2011-2018." Jurakunman (Jurnal Akuntansi dan Manajemen) 15, no. 1 (2022): 64. http://dx.doi.org/10.48042/jurakunman.v15i1.94.

Full text

Abstract:

This study aims to determine how the application of the depreciation method in a company and its impact on company profits. The research was conducted using secondary data, namely the financial statements of PT. TANAH LAUT Tbk. The method used in this study is a descriptive method to obtain the data and information needed to achieve the research objectives. The analysis used in this study is to compare the depreciation method between the double-declining balance method and the straight-line method. Based on the research results obtained, the use of the straight-line depreciation method results

APA, Harvard, Vancouver, ISO, and other styles

38

Li, Guo. "Research on Compensation for Vehicle Depreciation Losses in Motor Vehicle Traffic Accidents in Sichuan Province—Analysis Based on 100 Judgements." Education, Language and Sociology Research 4, no. 4 (2023): p95. http://dx.doi.org/10.22158/elsr.v4n4p95.

Full text

Abstract:

In recent years, with the increase of vehicle ownership and the frequent occurrence of motor vehicle traffic accidents, more and more owners demand compensation for the depreciation of their cars. Whether the loss of vehicle depreciation should be compensated is controversial in theory and practice. The core problem of vehicle depreciation loss compensation is that there is no explicit legislation on vehicle depreciation loss, the insurance mechanism does not bear the compensation for vehicle depreciation loss and the identification of vehicle depreciation loss lacks a unified appraisal standa

APA, Harvard, Vancouver, ISO, and other styles

39

Široký, Jan, Danuše Nerudová, and Veronika Dvořáková. "The Quantification of the Significance of EATR Determinants: Evidence for EU Countries." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 2 (2017): 501–10. http://dx.doi.org/10.11118/actaun201765020501.

Full text

Abstract:

At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden. For determination of the effective tax burden for corporations, there are used effective corporate tax rates. The aim of the paper is to quantify the relation between the effective average corporate tax rate and nominal corporate tax rates, depreciations, loss compensation and selected investment incentives and to identify the significance of these factors based on the panel analysis. Based on the panel analysis it was fo

APA, Harvard, Vancouver, ISO, and other styles

40

Kang, Sok-Hyon, and Yuping Zhao. "Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis." Accounting Review 85, no. 1 (2010): 227–60. http://dx.doi.org/10.2308/accr.2010.85.1.227.

Full text

Abstract:

ABSTRACT: Funds from Operations (FFO) is the prevailing performance measure in the Real Estate Investment Trust (REIT) industry. However, prior studies are inconclusive about the superiority of FFO over GAAP net income. Because depreciation is the largest reconciling item between FFO and net income, we examine the information content and value relevance of depreciation for both the REIT and non-REIT industries and report the following findings. First, accumulated depreciation is value-relevant for the REIT industry, whereas accumulated depreciation has little value relevance for comparably cap

APA, Harvard, Vancouver, ISO, and other styles

41

Magomedov, Ali M. "ABOUT THE REPRODUCTIVE FUNCTION OF DEPRECIATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/2, no. 144 (2024): 34–42. http://dx.doi.org/10.36871/ek.up.p.r.2024.01.02.005.

Full text

Abstract:

The article discusses the theoretical and practical aspects of depreciation of fixed assets of an enterprise. The history of the emergence of the practice of calculating depreciation and the emergence of individual approaches to this problem of various economic schools is reflected. The depreciation of fixed assets in the work is considered from the standpoint of economic theory and economic practice. A comparative analysis of the calculation of depreciation of fixed assets is given in accordance with the theory of organizational economics and accounting practice in accordance with the new sta

APA, Harvard, Vancouver, ISO, and other styles

42

Agustini, Sri, and Fithrah Kamaliyah. "Analisis Perencanaan Pajak Melalui Penyusutan Aktiva Tetap untuk Menghitung Pajak Penghasilan (PPh) Badan." AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis 4, no. 1 (2024): 99–108. http://dx.doi.org/10.37481/jmeb.v4i1.664.

Full text

Abstract:

The aim of this research is to find out the difference between straight-line and double-declining depreciation methods in determining profit that will affect the tax burden, so that good and efficient tax planning can be carried out by CV. Yan's Jaya. This study uses a descriptive quantitative method with data collection techniques using secondary data derived from the financial reports of CV. Yan's Jaya. The results of this study are the calculation of depreciation using the straight-line method used for depreciation of buildings while vehicles and office inventory use the declining balance d

APA, Harvard, Vancouver, ISO, and other styles

43

Ma, Chiliang. "Study on the Compensation Problem of Transactional Depreciation Loss." International Journal of Education and Humanities 9, no. 3 (2023): 218–20. http://dx.doi.org/10.54097/ijeh.v9i3.10627.

Full text

Abstract:

Due to the lack of specific, substantive civil law regulating transactional depreciation damages of, and the increasing amount of related cases, the appeal of transactional depreciation compensation, including vehicle transactional depreciation compensation and housing transactional depreciation compensation,is booming. It is necessary to study its compensability and constitutive elements in detail. Trading depreciation is an objective damage. It is a direct loss and within the protection of tort law.

APA, Harvard, Vancouver, ISO, and other styles

44

Munadya Puteri Andisty, Hendra Harmain, and Nurwani Nurwani. "Analisis Implementasi Metode Perhitungan Penyusutan Aset Tetap Dan Dampaknya Terhadap Laba Pada PT Perkebunan Nusantara II Kebun Bandar Klippa." Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan 2, no. 1 (2023): 16–37. http://dx.doi.org/10.58192/wawasan.v2i1.1459.

Full text

Abstract:

This research aims to determine the implementation of the fixed asset depreciation method at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the implementation of fixed asset depreciation calculations in accordance with the fixed asset depreciation method based on PSAK 16 at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the impact of implementing the depreciation method fixed assets to profits at PT Perkebunan Nusantara II Kebun Bandar Klippa. This research uses a research methodology with a descriptive qualitative research approach. Data collection techniques in th

APA, Harvard, Vancouver, ISO, and other styles

45

Pratama, Bagus Aji, Ilka Zufria, and M. Fakhriza. "Application of The Production Unit Method to Calculate Accumulated Depreciation of Factory Machinery using The Django Model." Instal : Jurnal Komputer 16, no. 02 (2024): 68–75. http://dx.doi.org/10.54209/jurnalinstall.v16i02.203.

Full text

Abstract:

The research was carried out with the aim of making it easier for companies to record and make depreciation reports on factory machines by utilizing existing information systems, to apply the service hours and production unit method in determining depreciation reports on factory machines in companies, to carry out analysis of depreciation data on factory machines in companies, to design and build a system for calculating depreciation of factory machines using the service hour method and the production unit method and to implement a comparison of the service hour method and the production unit

APA, Harvard, Vancouver, ISO, and other styles

46

Jackson, Scott B. "The Effect of Firms' Depreciation Method Choice on Managers' Capital Investment Decisions." Accounting Review 83, no. 2 (2008): 351–76. http://dx.doi.org/10.2308/accr.2008.83.2.351.

Full text

Abstract:

This study examines whether straight-line depreciation, relative to accelerated depreciation, causes non-executive managers to make non-value-maximizing capital investment decisions. To do this, I conduct experiments in which managers must decide whether to continue using an existing asset or invest in a replacement asset. By design, replacing the existing asset yields higher cash flows and managers are aware of this fact. However, if the asset is replaced, then the greater remaining book value under straight-line depreciation relative to accelerated depreciation causes earnings to be lower. L

APA, Harvard, Vancouver, ISO, and other styles

47

Zhang, Xu Bei. "The Discussion of Precise Depreciation Management in China." Advanced Materials Research 926-930 (May 2014): 4024–27. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.4024.

Full text

Abstract:

This paper proceeds as follows. Depreciation expense, which will directly relate to the size of the product costs, profits and taxes, is being widely concerned. A great number of people are particularly interested in the accurate depreciation of the costs of fixed assets. Different kinds of fixed assets bring economic benefits for the enterprise in completely different ways so that they should adopt different depreciation methods. The Enterprise Accounting Standards of China stipulated that if the companies increase fixed assets during the month, there will be no depreciation expense this mont

APA, Harvard, Vancouver, ISO, and other styles

48

KOROLEVA, Lyudmila P. "Tax incentives for renovation of fixed assets in the context of ensuring economic security." National Interests: Priorities and Security 20, no. 12 (2024): 2220–37. https://doi.org/10.24891/ni.20.12.2220.

Full text

Abstract:

Subject. The article considers tax instruments for calculating depreciation within the framework of corporate income tax. Objectives. The purpose is to assess demand for existing tax incentives for the renovation of fixed assets, based on the analysis of depreciation data. Methods. The study rests on general scientific research methods. Results. The threat of a lack of investment in the real sector of the economy leads to an increase in the depreciation of fixed assets. In 2005–2023, depreciation indicators deviated significantly from the permissible threshold values. Depreciation is growing a

APA, Harvard, Vancouver, ISO, and other styles

49

Shabanova, M. R., and R. I. Shumyatsky. "INVESTMENT TAX DEDUCTION AS A SOURCE OF FIXED ASSETS MODERNIZATION FINANCING OR DEPRECIATION REPLACEMENT." Territory Development, no. 3(17) (2019): 20–25. http://dx.doi.org/10.32324/2412-8945-2019-3-20-25.

Full text

Abstract:

The study conducted a comparative analysis of depreciation and investment tax deduction, calculated the economic effect of applying investment deduction, utilizing the appropriate depreciation methods (linear, non-linear) and using the bonus depreciation, identified the main advantages and disadvantages of using the investment deduction, examined depreciation standards in accordance with international financial reporting standards, conducted analysis of the application level of benefits for corporate income tax in the framework of depreciation corporate policy.

APA, Harvard, Vancouver, ISO, and other styles

50

Murashova, Yulia Gennadievna, and Evgenia Alexandrovna Kokoulina. "Depreciation accounting policy: Content and approaches to its development." Вестник Пермского университета. Серия «Экономика» = Perm University Herald. ECONOMY 17, no. 2 (2022): 245–61. http://dx.doi.org/10.17072/1994-9960-2022-2-245-261.

Full text

Abstract:

Many theoreticians identify the preferred (as they see it) interpretation of depreciation with the term “depreciation policy”. Therefore, the wording of the latter depends on the preferred approach to its development. There is a need to work out a single universal definition of depreciation policy with no identification with the term “depreciation”. So, the subject of the study is a lack of a generally accepted definition of depreciation policy concept and approaches to its development, which are based on different focus on prioritizing the essence of depreciation and the role of depreciation

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!