Relevant bibliographies by topics / Item of fixed assets

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Item of fixed assets'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Item of fixed assets"

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Sapozhnikova, Natalia G., Natalia S. Ponomarenko, and Maria V. Tkacheva. "Innovations in fixed asset accounting." Proceedings of Voronezh State University. Series: Economics and Management, no. 4 (December 29, 2023): 128–43. http://dx.doi.org/10.17308/econ.2023.4/11687.

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Subject. Fixed assets provide for various types of activities and make up a significant part of the assets of corporations. The growth and improvement of fixed assets characterise the quantitative and qualitative development of a corporation's technical equipment capacity and ensure its sustainable operation. Objectives. The requirements for the presentation and disclosure of accounting information are changing due to the challenges of the global and market economy. Therefore, it is important to consider issues related to the recognition, classification, evaluation, and presentation of economi
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Bespalov, M. V. "Accounting for Similar-type Fixed Assets in State Funded Educational Institutions." Accounting. Analysis. Auditing 7, no. 1 (2020): 15–26. http://dx.doi.org/10.26794/2408-9303-2020-7-1-15-26.

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The article is devoted to the study of the mechanism of budget accounting to combine the fixed assets of the same type into one inventory item. It provides the analysis of advantages and disadvantages of this mechanism. The methodological base of the study includes the theory of accounting for fixed assets in state funded institutions. The analysis proves that the combination of fixed assets in a single inventory unit reduces labor costs for their accounting because the write-off of any out-of function fixed asset making part of such combined accounting item involves its decomposition and reco
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Sotnikova, Lyudmila Viktorovna. "Technical inspection as an inventory item of fixed assets in the accounting of a healthcare organization." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 2 (February 1, 2021): 6–21. http://dx.doi.org/10.33920/med-17-2102-01.

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The article considers the features of forming a new inventory object for Russian accounting — technical inspection of this object of fixed assets as part of a complex object of fixed assets of a medical organization. Such an inventory item as a technical inspection is formed in accordance with FSB 6/2020 “Fixed assets” if it meets such important criteria as the cost exceeding the cost limit set by each health organization in its accounting policy, as well as the useful life exceeding 12 months. The article presents an example of accounting for technical inspection on the example of such an obj
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Mikheev, Maxim V. "TOPICAL ISSUES OF THE APPLICATION OF FEDERAL ACCOUNTING STANDARDS FOR CAPITAL INVESTMENTS AND FIXED ASSETS IN CONSTRUCTION ORGANIZATIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/2, no. 131 (2022): 189–95. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.02.028.

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The article discusses the changes caused by the introduction from January 1, 2022 of the federal accounting standards FSBU 6/2020 “Fixed assets” and FSBU 26/2020 “Capital investments”. The changes affected the determination of the initial cost of an item of fixed assets, the minimum cost, depreciation rules. The concepts of liquidation value, capital investments, etc. are introduced. In connection with capital investments, the unit of accounting for capital investments, the value of the estimated liability, as accounting for interest on a loan, are defined.
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Sotnikova, L. V. "Features of the assessment of tangible assets extracted from retired items of fixed assets." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 6 (June 1, 2021): 6–24. http://dx.doi.org/10.33920/med-17-2106-01.

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The article considers the features of the assessment of material and production stocks extracted from retired items of fixed assets, which, in accordance with FSB 5/2019, which entered into force on January 1, 2021, and PBU 16/02, updated in 2019, are evaluated in different ways, depending on the purpose — to use them in the reporting organization or to sell them to the side. The article presents examples of the assessment and accounting of the material values extracted from the objects of fixed assets, depending on the ratio and value of the residual value of the disposed objects of fixed ass
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Eliseyeva, O. V. "FIXED ASSETS ACCOUNTING IN ACCORDANCE WITH THE NEW FEDERAL STANDARD FSBU 6/2020 «FIXED ASSETS»." Vestnik of the Russian University of Cooperation, no. 1(43) (April 26, 2021): 34–38. http://dx.doi.org/10.52623/2227-4383-1-43-7.

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The article examines the main changes in the accounting and tax accounting of fixed assets that have occurred in accordance with the adoption of the new Federal standard FSBU 6/2020 «Fixed Assets». The author compared the current PBU 6/01 «Accounting for fixed assets» with the mandatory for use from the reporting for 2022 FSBU 6/2020 «Fixed assets». The article contains comparative characteristics of regulatory documents and explanations on them. The new regulatory document introduces changes not only to such concepts as cost, depreciation, useful life, but also gives a new, significantly dist
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Selezneva, Irina Pavlovna, Irina Ahmatyasavievna Selezneva, Elena Arsentyevna Shlyapnikova, and Konstantin Akakievich Dzhikiya. "Selecting items and accounting for depreciation fixed assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 5 (May 1, 2021): 6–18. http://dx.doi.org/10.33920/sel-11-2105-01.

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The article discusses the features of the selection of elements, accrual and accounting of depreciation in accordance with the norms of FSB 6/2020 “Fixed Assets”, approved by the order of the Ministry of Finance of the Russian Federation of 17.09.2020 No. 204n, mandatory for use starting from the accounting statements for 2022. The features of the application of depreciation methods in accordance with the new rules are considered.
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Syafitri, Twenty Mariza, and Akhmad Hasid Siregar. "Evaluasi Pengelolaan Aset Tetap pada Kantor Kesyahbandaran dan Otoritas Pelabuhan (KSOP) Kelas I Dumai." Jurnal Ilmiah Raflesia Akuntansi 11, no. 1 (2025): 313–20. https://doi.org/10.53494/jira.v11i1.857.

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Fixed asset administration is an important part of an organization's financial management. The Ministry of Transportation as the parent organization of the Dumai Harbormaster and Port Authority Office (KSOP) has issued regulation No. 70 of 2018 concerning procedures for administering state-owned goods within the Ministry of Transportation. This research aims to analyze the percentage level of conformity between the administration of fixed assets of the Dumai KSOP Office with Minister of Transportation Regulation No. 70 of 2018. The sample for this research is 75 item of fixed assets with a acq
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Luvianti Anggreini and Dendy Kurniawan. "SISTEM INFORMASI PENYUSUTAN AKTIVA TETAP SEBAGAI PENGELOLAAN ASET TETAP DENGAN METODE GARIS LURUS BERBASIS MULTIUSER." Jurnal Riset Sistem Informasi 1, no. 1 (2024): 10–23. http://dx.doi.org/10.69714/0060xs85.

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In a company, assets are one of the most important working capital that needs to be managed well. This includes maximizing the value of its benefits as well as its existence so that it can be used optimally and the need for accurate recording of assets so that they can be used for good decision making. One type of asset/asset in a company is fixed assets/assets. Fixed assets/assets are one of the items on the balance sheet besides current assets/assets, long-term investments, reserve funds, and other assets/assets. PT. Thanks to Sejati Transindo (BESTINDO) Semarang as one of the document and g
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Masiaga, Novaliastuti. "Pengaruh Perlakuan Akuntansi Aktiva Tetap Terhadap Kewajaran Pelaporan Keuangan Pada CV. Sinar Krida Marisa." Gorontalo Accounting Journal 1, no. 1 (2018): 36. http://dx.doi.org/10.32662/gaj.v1i1.78.

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This study aims to determine how much influence the accounting treatment of fixed assets to the fairness of the financial reporting on the CV. Activities of Marisa beam either simultaneously (together) or partially (on their own). Data collection method used in this research is observation, documentation, questionnaires and interviews, while the basic information gathering that is through a list of questions that tested through validity and reliability test every item questions in the questionnaire. The analytical method used is by using multiple regression formula, Person Product Moment Corre
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Dissertations / Theses on the topic "Item of fixed assets"

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Науменко, В. С. "Порівняння обліку основних засобів з урахуванням національних та міжнародних стандартів (на прикладі ТОВ «Таврія В»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Naumenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та контролю основних засобів, викладені в національних українських та міжнародних регламентах. Розглянуто нормативну базу щодо питань обліку та контролю основних засобів, вимоги МСФЗ щодо обліку основних засобів, наукові праці вітчизняних та зарубіжних вчених у сфері обліку основних засобів та особливості їх контролю та економічного аналізу, а також практичний досвід ТОВ «Таврія В» щодо цього питання. Запропоновано шляхи підвищення якості предста
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Ovsyuk, Nina Vasylivna, and Elizabeth Gennadyevna Mazurkevich. "Problems of accounting fixed assets." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53928.

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1. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/ show/z0288-00#Text. 2. Valinkevich N.V., Bobrova S.V. Directions for improving the strategy of reproduction of fixed assets of enterprises. Bulletin of ZhSTU Economic Sciences. 2011. №2 (56). P. 13-16<br>Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organ
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Hryhorevska, O., and V. Babich. "Accounting software repair of fixed assets." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7088.

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Sabino, João Emanuel da Silva. "The value relevance of tangible fixed assets." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10333.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>This Work Project aims to verify whether gains from the revaluation of tangible fixed assets in Portugal and Spain are relevant to investors. My sample consists of Portuguese and Spanish listed firms and it spans from the mandatory adoption of IFRS in 2005 until 2009. The results suggest that gains from revaluations are relevant to investors in Portugal and Spain both individually and together and independently of the dependent variable used (Ma
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Dzhuglya, А., and O. Hryhorevska. "Depreciation - power play fixed assets: an accounting aspect." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2246.

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Dolníková, Eva. "Hospodaření s dlouhodobým hmotným majetkem firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222121.

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Master's thesis solve problem with fixed asset's in company Ferroplast, spol. s r.o. Main focus is on manufacturing equipment and buildings. Objective is to elaborate proposals for problems resulting from executed analysis.
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Hapon, A. O. "Analysis of the of depreciation methods of fixed assets." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14381.

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CARVALHO, RENATO RANGEL LEAL DE. "EXTREME VALUE THEORY: VALUE AT RISK FOR FIXED-INCOME ASSETS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2006. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=8245@1.

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CONSELHO NACIONAL DE DESENVOLVIMENTO CIENTÍFICO E TECNOLÓGICO<br>A partir da década de 90, a metodologia Value at Risk (VaR) se difundiu pelo mundo, tanto em instituições financeiras quanto em não financeiras, como uma boa prática de mensuração de riscos. Em geral, abordagens paramétricas são muito utilizadas pelo mercado, apesar de freqüentemente não levarem em conta uma característica muito encontrada nas distribuições dos retornos de ativos financeiros: a presença de caudas pesadas. Uma abordagem baseada na Teoria dos Valores Extremos (TVE) é uma boa solução quando se deseja modelar
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Mokoena, Khethang. "Splitting of investing activities between replacement and expansion of fixed assets." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/50101.

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Thesis (MBA)-- Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: The traditional cash flow statement consists of cash from operating activities, cash to investing activities and cash from/to financing activities. In essence, literature showed that, if cash from operating activities would be negative for two successive years, such listed industrial company may be classified as fmancially inflexible, resulting in a take-over by another company, a forced rights-issue or even a delisting/bankruptcy. The traditional cash from operating activities will be classified as EBIT - interest - ta
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Post, Seth. "A financial analysis of placing fixed grain assets in northern Kansas." Thesis, Kansas State University, 2012. http://hdl.handle.net/2097/18146.

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Master of Agribusiness<br>Department of Agricultural Economics<br>Christine Wilson<br>During the past two decades, there has been major consolidation in the grain handling industry. Staying competitive in today’s environment involves finding projects that add value from a strategic geographic standpoint and a revenue generation standpoint. This study examines several economic factors regarding growth opportunities of facility assets that exist in Northern Kansas, and what the associated cost structure would look like based on a business feasibility study. This study researched the county
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Books on the topic "Item of fixed assets"

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Board, Accounting Standards. Tangible fixed assets. Accounting Standards Board, 1999.

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Peterson, Raymond H. Accounting for fixed assets. Wiley, 1994.

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Inc, NetLibrary, ed. Accounting for fixed assets. 2nd ed. J. Wiley, 2002.

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Software, BNA, ed. BNA Fixed assets Next Dimension, BNA Fixed assets Next Dimension Enterprise, BNA Fixed assets Next Dimension Enterprise (server): Reports guide. BNA Software, 2001.

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Massachusetts, Management Accounting and Reporting System. Fixed assets subsystem user guide. MMARS, 1993.

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King, Alfred M. Internal Control of Fixed Assets. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269107.

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Massachusetts Management, Accounting and Reporting System. Fixed assets subsystem user guide. Massachusetts Management, Accounting and Reporting System, 1997.

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Board, Accounting Standards. Impairment of tangible fixed assets. Accounting Standards Board, 1996.

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Board, Accounting Standards. Measurement of tangible fixed assets. Accounting Standards Board, 1997.

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Board, Accounting Standards. Impairment of fixed assets and goodwill. Accounting Standards Board, 1997.

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Book chapters on the topic "Item of fixed assets"

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Hindmarch, Arthur, and Mary Simpson. "Fixed Assets." In Financial Accounting: An Introduction. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_6.

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Alexander, David. "Fixed assets." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_21.

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Priester, Charles, and Jincheng Wang. "Fixed Assets." In Tsinghua University Texts. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-540-70966-4_7.

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Wild, Ken, and Brian Creighton. "Fixed assets." In GAAP 2000. Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_13.

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Griffiths, Ian. "Fixed Assets." In New Creative Accounting. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_8.

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Zheng, Hong. "Fixed Assets Loan." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_808.

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Okungbowa, Andrew. "Valuation of Fixed Assets." In Asset Accounting Configuration in SAP ERP. Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_3.

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Berry, Aidan, and Robin Jarvis. "Fixed assets and depreciation." In Accounting in a Business Context. Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-6942-2_8.

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Berry, Aidan, and Robin Jarvis. "Fixed assets and depreciation." In Accounting in a Business Context. Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-6944-6_8.

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Fox, Russell. "Fixed Assets and Depreciation." In Tax Strategies for the Small Business Owner. Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4843-9_10.

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Conference papers on the topic "Item of fixed assets"

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Byrne, G., Z. Schulz, A. Schwartz, D. Haman, G. Warburton, and A. Fajimi. "Corrosion Management of Assets Constructed Super Duplex Stainless Steels Topside and Subsea - A Suppliers Perspective." In CORROSION 2016. NACE International, 2016. https://doi.org/10.5006/c2016-06982.

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Abstract Super Duplex Stainless Steels (SDSS) are utilised extensively by the oil and gas industry offshore, on fixed platforms, production vessels and subsea developments because they provide an excellent combination of; Strength, weldability, fracture toughness and structural integrity.Corrosion resistance in natural and chlorinated seawater.Corrosion resistance in CO2/ H2S/Cl- process environments.Corrosion resistance in in marine atmospheres.They have high design strength, allowing weight savings through the construction of lower wall thickness, pipe work systems, process equipment and ves
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Asrar, Nausha, and Ali B. AlSahary. "Total Failure Management to Improve Asset Integrity." In CONFERENCE 2025. AMPP, 2025. https://doi.org/10.5006/c2025-00050.

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Abstract Industries strive hard to run their assets effectively and accurately, whilst also protecting the wellbeing of all personnel and equipment with which it interacts – as well as the measures in place to assure the asset’s life cycle. Failure analysis, an important action item of strategy of asset integrity management, is applied in a reactive fashion. The process of failure analysis is easy to understand intuitively, however, underneath that intuitive understanding are important conceptual principles, which are commonly either misunderstood or not considered at all. As a result, failure
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Nithin, Anu Hanish, Abayomi Obisesan, Srinivas Sriramula, and Terry Ebinum. "Reliability and Cost Estimation for Maintenance Planning of Oil and Gas Assets." In ASME 2021 40th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/omae2021-63119.

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Abstract Safety and reliability of the assets in the Oil and Gas sector is considered critical to maximize availability and minimize downtime in production and operations. The industry, due to ageing assets, are re-visiting the maintenance planning of critical equipment through Reliability-Centered Maintenance (RCM). The RCM process comprises of the hierarchical structuring of technical objects according to their functional locations and further dividing them into their maintainable items and components. Generally, a criticality matrix is developed that would identify the highly critical asset
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Zhihong, Xu, and Hu Zhiqiang. "Fixed assets investment analysis." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5882361.

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Sibiryatkina, Irina, and E. Petrova. "ASSESSMENT OF FURNITURE ENTERPRISE FIXED ASSETS." In GREEN ECONOMY: IFOREST. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/zeif2022_95-98.

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The article provides an assessment of the fixed assets of a furniture enterprise. The main directions and tools for analyzing the fixed assets of the enterprise are disclosed, the structure of the fixed assets of the enterprise and their movement over the annual period of time are considered. The article provides quantitative indicators of the movement of fixed assets of the enterprise for the studied period of time. Based on the results obtained, the main activities aimed at increasing the efficiency of using the fixed assets of a furniture enterprise were formed.
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Kazandji, Tatiana. "Operations with fixed assets: accounting and tax aspects." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.60.

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The article discusses the accounting and tax aspects of operations with fixed assets. Accounting for fixed assets is not an easy task, especially now when you have to deal with regulatory and legislative acts. In this regard, the author analyzes the difference in operations with fixed assets in accounting and in accordance with the provisions of the tax code. And the author also gave examples that clearly show the difference between operations with fixed assets in accounting and for tax purposes. In the course of the work, differences and inaccuracies were identified that require adjustments.
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Lajpanova, Z. M., and A. P. Hasanova. "Fixed assets as an economic category." In Scientific achievements of the third millennium. SPC "LJournal", 2021. http://dx.doi.org/10.18411/scienceconf-03-2021-48.

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Zavalii, Xenia, and Rodica Cusmaunsa. "Management control of fixed assets - a factor of business stability and optimization of management decisions." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.82.

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In this article, we aim to explore the specifics of accounting and control of fixed assets within an enterprise. Managerial control is one of the key factors in business stability, and therefore, all fixed assets at an enterprise must be identified through the lens of control. The effectiveness of this area will help accurately assess the value of all fixed assets, write off depreciation, and make managerial decisions. Proper control over the accounting of fixed assets will enable a precise evaluation of both the positive and negative aspects of the enterprise's activities. In this article, we
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Eremia, Ana, Elena Culea, and Lacramioara Mansour. "Creative accounting: creative accounting techniques regarding fixed assets, current assets, equity and liabilities." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.51.

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This research paper summarizes the approaches used in creative accounting, focusing on the tools used. To address this issue, we have used a variety of materials, with a preference for accounting research and academic journals. Our discussion demonstrates the applicability of creative accounting in a wide range of areas, with a special focus on innovative accounting approaches that are applied in the management of fixed assets, current assets, equity and liabilities. In the last part, we propose a comparative case study highlighting the influence of the use of creative techniques on the presen
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Mamolea, Ruxanda. "Amortization of fixed assets: accounting and fiscal aspects." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.88.

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In this article, we examined the depreciation of fixed assets applying the current legislation of the Republic of Moldova. Depreciation of fixed assets is an essential aspect of the accounting and fiscal management of a company's assets. The theme of fixed asset depreciation is particularly relevant and important in the context of the continuously evolving economic environment in the Republic of Moldova. Our aim was to analyze the accounting and fiscal aspects of fixed asset depreciation in the Republic of Moldova, focusing on the rules and procedures that must be followed according to the leg
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Reports on the topic "Item of fixed assets"

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Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/10154381.

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Ronconi, Lucas, and Enrique Kawamura. Firms' Investment and Savings in Latin America: Stylized Facts from the Enterprise Survey. Inter-American Development Bank, 2015. http://dx.doi.org/10.18235/0011708.

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This paper describes the share of investment in fixed capital and working capital financed by retained earnings using a harmonized dataset from the World Bank Enterprise Survey. The sample includes firms across countries in Latin America and the Caribbean. Descriptive statistics are presented for the share of purchases of fixed assets financed with internal funds or retained earnings, the share of working capital financed with internal funds, the ratio between internal funds used for purchasing fixed assets and sales, and annual purchases of fixed assets (as a proportion of annual sales). Also
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Volkova, O. YU, and M. M. Rasskazova. Fixed Assets and Working Capital - Economic Resources of a Production Enterprise - Electronic Training Manual. OFERNIO, 2021. http://dx.doi.org/10.12731/ofernio.2021.24925.

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Bantasan, Dorothy, Nicolas Charette, Martino Pelli, and Jeanne Tschopp. Beneath the Clouds: A Microdata Approach to Understanding Storm Impacts in India. CIRANO, 2025. https://doi.org/10.54932/conb1915.

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Extreme weather events, like tropical storms, pose significant threats to economies by damaging infrastructure and disrupting human capital development. This study examines the economic impacts of storms in India using microdata. We leverage estimates of storm impact on physical assets and educational attainment from the economic literature to compute a back-of-the-envelope approximation of the financial impact of storms. Using wind, firm, and demographic information, we estimate that, in 2021, damage to fixed assets reached USD2.8 billion and losses in sales in manufacturing totaled USD14.5 b
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Galindo, Arturo, and Marcela Meléndez Arjona. Corporate Tax Stimulus and Investment in Colombia. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0010933.

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This paper uses a yearly dataset of plant-level investment in Colombian firms during the period 1997 to 2007 to assess the impact of a tax incentive for firms that invest in fixed assets implemented in 2004. A positive and statistically significant correlation is found between the boom observed in investment and the adoption of the tax policy. However, the correlation vanishes when year-specific effects are controlled for. This result is robust to changes in the empirical specification, changes in estimation techniques, the inclusion of additional controls, and changes in the data set, among o
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Aparicio, Gabriela, Vida Bobić, Fernando De Olloqui, et al. Liquidity or Capital?: The Impacts of Easing Credit Constraints in Rural Mexico. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003336.

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This paper evaluates the effectiveness of easing credit constraints for rural producers in Mexico through loans provided by a national public development finance institution. In contrast to most of the existing literature, the study focuses on the effect of medium-sized loans over a two- to four-year time horizon. This paper looks at the effects of such loans on production and investment decisions, input use, and yields. Using a multiple treatment methodology, it explores the differential impacts of providing liquidity for working capital versus providing credit for investments in fixed assets
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Monetary Policy Report - January 2022. Banco de la República, 2022. http://dx.doi.org/10.32468/inf-pol-mont-eng.tr1-2022.

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Macroeconomic summary Several factors contributed to an increase in projected inflation on the forecast horizon, keeping it above the target rate. These included inflation in December that surpassed expectations (5.62%), indexation to higher inflation rates for various baskets in the consumer price index (CPI), a significant real increase in the legal minimum wage, persistent external and domestic inflationary supply shocks, and heightened exchange rate pressures. The CPI for foods was affected by the persistence of external and domestic supply shocks and was the most significant contributor t
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