검색어: google terjemahan bahasa manado (영어 - 인도네시아어)

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google terjemahan indonesiamethodological aspects of depreciation as an economic category yuriy i. sigidov1, maria s. rybyantseva2*, alexandr a. adamenko3, elena a. yarushkina4 1kuban state agrarian university, krasnodar, russian federation, 2kuban state agrarian university, krasnodar, russian federation, 3kuban state agrarian university, krasnodar, russian federation, 4southern institute of management, krasnodar, russian federation. *email: riban1@mail.ru abstract depreciation is a complex economic category, the essence of which is manifested in the duality: this cost element, and its own source of reproduction of fixed assets and intangible assets. the depreciation laid relationship with asset and liability balance sheet; it touches on aspects such as formation costs, taxation issues, and reproductive process. that is why a methodological study of the depreciation essence, the allocation of the classification of bases, principles and functions seems urgent. in a study of a structured approach to the treatment of depreciation, developed fourteen grounds of classification, allowing to consider a category from different perspectives. particular attention is paid to communication of depreciation or amortization, depreciation allocated classification. principles of depreciation and highlighted the functions performed are designed to create a more complete picture of the depreciation. thus, the methodological aspects of the depreciation that promote, further, formation of a technique of creation and use of a sinking fund.
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