Zaika, V. S. Reducing Method of Depreciation: to Be or not to Be?

Abstract: The article compares reducing a method of depreciation with a direct method of depreciation, in particular, in the sphere of application of specific (multiplying) coefficients to the depreciation norm. The author also considered certain issues connected with the reducing method of depreciation which are not fully covered by the law. The author also gives his recommendations on when it is appropriate for an organization to start using the reducing method of depreciation.

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