Depreciation system and its impact on the efficiency of scientific and technological progress measures
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.
References
- Воскобой А., Рябиков С., Дагаев А. Вторая жизнь техники // Экономика и жизнь: Рекламно-информационное приложение. 1990, декабрь.
- Ларионов А.Д. Новые положении по учету основных средств и их амортизации // Бухгалтерский учет в условиях рынка / Ленинградский дом научно-технической пропаганды. Л., 1991.
- Сенчагов В.К., Остапенко В.В., Миляев В.А. Амортизационный фонд в условиях интенсификации производства. М.: Финансы, 1975.
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