The mechanism of depreciation system, its impact on the economic development of Ukraine

Economic Annals-XXI: Volume 123, Issue 11-12(1), Pages: 18-21

Citation information:
Pomyluyko, E. A. (2012). The mechanism of depreciation system, its impact on the economic development of Ukraine. Economic Annals-XXI, 11-12(1), 18-21. https://ea21journal.world/index.php/ea-v123-06/


E. A. Pomyluyko
p.jene7@gmail.com

The mechanism of depreciation system, its impact on the economic development of Ukraine

Abstract. The article is devoted to defining the nature of depreciation and Its improvement mechanism. The author analyzes the depreciation policy, the structure of the mechanism of depreciation system where depreciation is an economic mechanism for the gradual transfer of fixed assets and intangible assets onto the sales of finished product. It is concluded that the mechanism of a national system of depreciation does not fit to the framework of emphasised by the author types of depreciation mechanisms.

Keywords: Depreciation Policy; Depreciation of Machinery; Depreciation System; Fixed Assets; Compensation of Fixed Capital