Amortization: concepts, methods, calculation

Economic Annals-XXI: Volume 116, Issue 9-10, Pages: 34-36

Citation information:
Stefanyuk, O. D. (2011). Amortization: concepts, methods, calculation. Economic Annals-XXI, 9-10, 34-36. https://ea21journal.world/index.php/ea-v116-10/


O. D. Stefanyuk

Amortization: concepts, methods, calculation

Abstract. In the article the methods of amortization calculating adopted under The Taxation Code of Ukraine are considered. The structure of capital production assets by groups and proper methods of amortization calculating are presented.

Keywords: Amortization; Fixed Assets; Amortization Rate; Amount of Amortization