Amortization - доклад по бухгалтерскому, управленческому учету



  • Amortization linear method disadvantage.
  • It is the most simple and most often meeting calculation method.
  • It results that during the real production equipment erratically (неравномерно) wears out at times.
  • The rate size of depreciation does not change during all period of fixed assets exploitation.
  • The rate of charge-off is slowed further, that provides the cost unit decline.
  • Thus, depreciation is an ambivalent economic concept.
  • Sam annual =.
  • The annual sum of depreciation charges is determined by formula.
  • Sam annual =* residual valuei.
  • Actual products production in i year.




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