Publication details
Nové přístupy k odpisování dlouhodobého hmotného majetku
| Title in English | The New Approaches to Depreciation of Property, Plant and Equipment |
|---|---|
| Authors | |
| Year of publication | 2012 |
| Type | Article in Proceedings |
| Citation | |
| Keywords | Property, plant and equipment; depreciation; component depreciation. |
| Description | The depreciation show gradual use of the property, plant and equipment, they ensure the gradual transmittal of the value into the expenses. They are also important source of internal finances for the enterprises. If parts of the property, plant and equipment have different useful live, the depreciation can express use of the property in simplified form. The right product can be achieved by choosing and using the correct method. The article is dealing with the method of component depreciation, its effect on profit or loss and a tax base. |
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