CONCEPTUAL AND PRACTICAL STUDY ON THE DEPRECIATION OF ASSETS

The current work tries to bring into front the great importance of the assets' depreciation on their own financing sources. Being only a calculated expense, the depreciation represents a real way for improving the self-financing capacity. Thus, the companies are interested to maximize this expe...

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Bibliographic Details
Main Authors: Almasi, Robert Cristian, Gomoi, Bogdan Cosmin
Format: Conference Proceeding
Language:English
Subjects:
Accounting
Assets
Depreciation
Financing
Taxation
Online Access:Get full text
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Summary:The current work tries to bring into front the great importance of the assets' depreciation on their own financing sources. Being only a calculated expense, the depreciation represents a real way for improving the self-financing capacity. Thus, the companies are interested to maximize this expense. But, on the other hand, the taxation has an opposite target and, namely reducing this expense in order to grow up the profit tax amount. Therefore, it appears a real conflict on this issue between the private and the public area.
ISSN:1582-2680
1582-6333