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Dynamic Tax Depreciation Strategies [PDF]

open access: yesOR Spectrum, 2008
The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after ...
De Waegenaere, A.M.B., Wielhouwer, J.L.
core   +12 more sources

ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2011
The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets.
Danciu Radu, Deac Marius
doaj   +2 more sources

Development and Trends of Depreciation Policy in Slovak Republic [PDF]

open access: yesSHS Web of Conferences, 2021
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 ...
Poliakova Adela
doaj   +1 more source

Study on setting up a beekeeping farm and on valorisation of the products obtained – sustainable business in the rural area of Gorj County [PDF]

open access: yesJournal of Research and Innovation for Sustainable Society, 2021
. The beekeeping farm is a farm for breeding bees carried out in order to obtain apiculture products (honey, pollen, propolis, wax, royal jelly and bee venom). The bee harvesting is regulated in Romania by the Law on beekeeping No. 383/2013 and it is a
Emil-Cătălin Șchiopu   +2 more
doaj   +1 more source

Depreciation accounting policy: Content and approaches to its development

open access: yesВестник Пермского университета: Серия Экономика, 2022
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
Yulia Gennadievna Murashova   +1 more
doaj   +1 more source

Investigation and Prioritization of the Parameters Involved in Water Distribution, Purchase, Treatment, and Facility Maintenance Costs (A Case Study of Kermanshah Province Water and Wastewater Company) [PDF]

open access: yesآب و فاضلاب, 2017
An important consideration in water resources management is the total cost of the water supplied to customers. The factors involved in water supply costs are divided into the four main components of water distribution; purchase, supply, and harvest ...
Sara Minaei   +4 more
doaj   +1 more source

Determination of Depreciation Period of Automobile Operation Through Physical Wear Coefficient

open access: yesJournal of Architectural and Engineering Research, 2023
The paper touches upon a newly developed methodology for determining the automobile physical wear coefficient, taking into account some technological factors during operation that compose the rolling stock life cycle in the given operating conditions. A
Yeghiazar Vardanyan   +3 more
doaj   +1 more source

THE ASYMMETRIC EXCHANGE RATE PASS-THROUGH TO INFLATION IN THE SELECTED ASEAN COUNTRIES

open access: yesBuletin Ekonomi Moneter dan Perbankan, 2023
This study explains the asymmetric Exchange Rate Pass-Through (ERPT) to inflation in Indonesia, Malaysia, and the Philippines, which adopted the floating exchange rate after the 1998 financial crisis.
Agus Widarjono   +4 more
doaj   +1 more source

Analytical Generalization of the Depreciation Multiplier as a Factor of Extended Reproduction of Fixed Assets Depending on the Age Structure

open access: yesФинансы: теория и практика, 2020
The subject of the study is the expansion multiplier as a quantitative characteristic of the depreciation expansive effect in models of the extended reproduction of fixed assets.
L. A. Antonov
doaj   +1 more source

DEVELOPMENT OPPORTUNITIES OF POLISH FARMS

open access: yesPolityki Europejskie, Finanse i Marketing, 2021
The main objective of the study is to identify and evaluate development opportunities among agricultural holdings in Poland according to agricultural types and economic size classes.
Monika Juchniewicz, Łukasz Podstawka
doaj   +3 more sources

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