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Vol 132
Pages:
16-22
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RUS
Article

Depreciation system and its impact on the efficiency of scientific and technological progress measures

Authors:
L. B. Badaliants
L. E. Kamenetsky
Date submitted:
1991-09-27
Date accepted:
1991-11-21
Date published:
1992-06-30

Abstract

Since January 1, 1991, new norms of depreciation deductions began to operate in the national economy of the country. In the process of their implementation should create economic conditions for active renewal of fixed assets and acceleration of scientific and technological progress in sectors of the national economy, reducing the cost of capital repairs of physically worn-out funds.

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References

  1. Voskoboy A., Ryabikov S., Dagaev A. The second life of technology // Economy and Life: Advertising and Information Supplement. 1990, December.
  2. Larionov A.D. New provisions for accounting of fixed assets and their amortization // Accounting in market conditions / Leningrad House of Scientific and Technical Propaganda. Л., 1991.
  3. Senchagov V.K., Ostapenko V.V., Milyaev V.A. Amortization fund in the conditions of intensification of production. Moscow: Finance, 1975.

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