DEPRECIATION OF FIXED ASSETS IN THE ACCOUNTING AND TAX ACCOUNTING

Abstract

In the article the examples of the features of the depreciation of fixed assets in accounting methods: a linear, declining balance, depreciation is the sum of number of years of useful life, depreciation is proportional to the volume of goods (works), and tax records – both linear and nonlinear ways. In the tax records are also considered the possibility of «depreciation (investment) award» and its influence on the procedure for calculating depreciation. Differences in the way of depreciation of fixed assets in accounting and tax accounting requires the formation of financial results of the organization.