Journal articles: 'Depreciation'

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Qu, Guangjun. "Do Real Depreciations Reduce the Income Gap between the Rich and the Poor?" International Journal of Economics and Finance 9, no. 3 (February 28, 2017): 266. http://dx.doi.org/10.5539/ijef.v9n3p266.

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This study concentrates on the effect of real depreciations of a currency on one key aspect of economic development, the distribution of income. Based upon the recent availability of a real depreciation index and two databases on Gini coefficients, we investigate how real depreciations affect levels and changes in the distribution of income. The panel evidence of more than 158 countries indicates that real depreciations are associated with a decline in levels of income gap between the rich and the poor. They, however, have no statistically significant association with changes in the distribution of income. Therefore, the relationship between real depreciations and levels of the distribution of income is likely to stem from reverse causality. Our main findings may help policymakers who attempt to use a currency depreciation policy fully realize that the policy at least does not hurt the poor.

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Grigor'ev, A. P. "Depreciation charges and depreciation fund." Economic Analysis: Theory and Practice 17, no. 8 (August 29, 2018): 1584–600. http://dx.doi.org/10.24891/ea.17.8.1584.

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Komalasari, Sanda Patrisia, Fitriyeni Oktavia, Berri Brilliant Albar, and Ares Albirru Amsal. "Sosialisasi dan Pelatihan Akuntansi untuk Penyusutan Aset Tetap pada BUMDes Amanah Desa Bukit Gajah Kecamatan Ukui Kabupaten Palalawan Riau." Jurnal Warta Pengabdian Andalas 30, no. 2 (June 15, 2023): 314–20. http://dx.doi.org/10.25077/jwa.30.2.314-320.2023.

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This activity aims to provide socialization and training regarding the depreciation of fixed assets to village-owned enterprises called BUMDes Amanah Bukit Gajah, Palalawan Regency, Riau. It was due to that BUMDes have never depreciated their fixed assets at all. Depreciating fixed assets owned by BUMDes will improve the current quality of financial reporting. This activity began with understanding the business of BUMDes. Then it continues with the provision of training and pilots following existing cases in BUMDes, including compiling tables and making sheets of Microsoft Excel-based depreciation calculators needed by BUMDes. This activity was attended by 5 BUMDes employees responsible for financial reporting. The depreciation method and useful life of fixed assets will be adjusted to tax regulations. The result of this activity was in the form of the socialization of fixed assets and their depreciation.

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Bruce, Don, John Deskins, and Tami Gurley-Calvez. "Depreciation rules and small business longevity." Journal of Entrepreneurship and Public Policy 3, no. 1 (April 14, 2014): 10–32. http://dx.doi.org/10.1108/jepp-01-2012-0006.

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Purpose – When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in the USA for policy makers to enhance depreciation rules in an effort to increase business investment in a less-costly manner than across-the-board marginal tax rate cuts. Indeed, short-term depreciation policies are often billed by policy makers as a way to save America's small businesses. However, little is known about the actual effects of depreciation policies on small business activity. This paper aims to discuss these issues. Design/methodology/approach – In this initial attempt to test the political claims regarding the importance of depreciation rules, the paper uses a 12-year panel of tax returns for Schedule C sole proprietors to empirically examine whether more generous depreciation policies influence small business activity at the extensive margin. Specifically, the paper estimates a series of multivariate models to explain sole proprietors’ decisions to remain in business as functions of their financial, demographic, and tax situations, including measures of the present discounted value (PDV) of a stream of tax deductions for depreciated capital under various rule structures. Findings – Throughout the analysis, the authors are unable to find evidence that favorable depreciation rules lead to greater rates of entrepreneurial longevity among Schedule C sole proprietors. Originality/value – Discrete choice results suggest that increases in the PDV of tax reductions from depreciation (e.g. depreciating the value earlier in the recovery period) might actually lead to higher probabilities of small business exit, while survival analysis finds no clear influence of depreciation on spells of small business activity.

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Koowattanatianchai, Nattawoot, Michael B. Charles, and Ian Eddie. "Incentivising investment through accelerated depreciation: Wartime use, economic stimulus and encouraging green technologies." Accounting History 24, no. 1 (November 17, 2017): 115–37. http://dx.doi.org/10.1177/1032373217739921.

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This study looks at historical evidence of national jurisdictions from the First World War onwards using accelerated depreciation as a means to encourage investment, particularly in new technologies. In particular, it provides an overarching analysis of previous scholarly and technical literature on the implementation of these schemes. Overall, the study finds that approaches to the precise accounting methods used to encourage this innovation were dictated, in the main, by three predominant social discourses. In chronological order, these were national defence, economic growth and environmentalism. The historical evidence reveals a number of potential pitfalls associated with accelerated depreciation’s introduction, together with its more positive effects. Although the emphasis is on the historical application of accelerated depreciation schedules, the study reveals a number of problems associated with accelerated depreciation that should be borne in mind by future policymakers interested in the possibility of using accelerated depreciation to encourage investment.

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PALLEY, THOMAS I. "Escaping the debt constraint on growth: a suggested monetary policy for Brazil." Brazilian Journal of Political Economy 24, no. 1 (March 2004): 38–52. http://dx.doi.org/10.1590/0101-31572004-1635.

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ABSTRACT Existing interest rates imply explosive debt dynamics for Brazil. It also faces rising inflation from earlier currency depreciations, which could trigger future depreciation. These conditions impose a policy contradiction. Brazil needs lower interest rates for debt sustainability, but tight monetary policy to avoid exchange rate depreciation and inflation. The paper develops a strategy to escape this contradiction. Policy must bolster investor confidence to lower external interest rates, lower domestic interest rates to reduce debt service burdens, and implement domestic credit creation controls to control inflation.

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Quinn, Dennis P., Thomas Sattler, and Stephen Weymouth. "Do Exchange Rates Influence Voting? Evidence from Elections and Survey Experiments in Democracies." International Organization 77, no. 4 (2023): 789–823. http://dx.doi.org/10.1017/s002081832300022x.

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AbstractIntense debate surrounds the effects of trade on voting, yet less attention has been paid to how fluctuations in the real exchange rate may influence elections. A moderately overvalued currency enhances consumers’ purchasing power, yet extreme overvaluation threatens exports and economic growth. We therefore expect exchange rates to have a conditional effect on elections: when a currency is undervalued, voters will punish incumbents for further depreciations; yet when it is highly overvalued, they may reward incumbents for depreciation. We empirically explore our argument in three steps. First, we examine up to 412 elections in up to 59 democratic countries and show that voters generally punish depreciation in the real exchange rate when the currency is undervalued. We also find that at extremely high levels of currency overvaluation, voters sometimes reward incumbents for depreciation. A currency peg, especially in the eurozone, appears to insulate incumbents from these effects. In a second step, we explore the microfoundations of the election results through survey experiments in three advanced industrialized and two emerging market nations with different monetary and exchange rate policies and institutions. Respondents in countries with undervalued to mildly overvalued currencies disapprove of currency depreciations, whereas those facing a very highly overvalued currency favor depreciation. Third, we examine the mechanism of political competition in exchange rate policymaking and demonstrate that sustained undervaluation is rare in countries with strong political competition. Democratic governments have electoral incentives to avoid using undervalued currencies as a means of shielding workers from import competition.

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8

Dodd, RS. "Depreciation." Musical Times 134, no. 1806 (August 1993): 429. http://dx.doi.org/10.2307/1003005.

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HAKTANIR, Elif. "Book depreciation methods under intuitionistic fuzzy environment." Journal of Turkish Operations Management 7, no. 2 (September 8, 2023): 1780–89. http://dx.doi.org/10.56554/jtom.1142729.

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In general, depreciation is the monetary value of wear and tear on capital goods inherited from previous years while creating goods and services as a result of production activities. The subject of depreciation is the addition of the loss of value that will occur in the economic values that are thought to be used in a company for more than one year. The most common depreciations methods, straight-line method, declining balance method, and unit-of-production method, are almost always handled with crisp numbers in the literature. However, the uncertainty in the parameters such as initial invest cost, salvage value, and useful life, requires the usage of fuzzy sets to represent the vagueness in these values more realistically. For this purpose, in this study, the depreciation methods are developed under intuitionistic fuzzy environment. The main contribution of this paper to the literature is that it presents the depreciation methods under intuitionistic environment with new equations for the first time. The proposed models are applied to an autonomous trolley problem to illustrate the given approach.

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Razzaque, Mohammad A., Sayema Haque Bidisha, and Bazlul Haque Khondker. "Exchange Rate and Economic Growth." Journal of South Asian Development 12, no. 1 (April 2017): 42–64. http://dx.doi.org/10.1177/0973174117702712.

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This article aims to understand the effects of exchange rate movements on economic growth in Bangladesh. Using a suitable analytical framework to derive an empirical specification, we construct a real exchange rate series and employ cointegration techniques to determine the output response to Bangladeshi currency depreciations. Our results suggest that in the long run, a 10 per cent depreciation of the real exchange rate is associated with, on average, a 3.2 per cent rise in aggregate output. However, a contractionary effect is observed in the short run so that the same magnitude of real depreciation would result in about a half per cent decline in GDP. While the long-run expansionary effect of real depreciations may be appealing for considering exchange rate policy as a development strategy, the likelihood of rising inflationary pressures needs to be kept in mind while pursuing this policy option.

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11

Svirák, Pavel, and Karel Brychta. "Intangible asset tax depreciation in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 7 (2011): 527–40. http://dx.doi.org/10.11118/actaun201159070527.

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This paper aims to familiarize readers with the legislative development of intangible asset tax depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of which the main chapter describes and analyzes the development of legislation in three thus-existing legal modes regulating intangible asset tax depreciation (the periods 1993–2000; 2001–2004; 2004–2011). A separate sub-chapter deals with each of these three modes, which fundamentally differ in the concept of determining tax depreciations. For better clarity, changes in the legislation in question are described using tables. Over the first mentioned mode, i.e. the mode valid for assets acquired in the period 1993–2000, intangible asset tax depreciations were determined by the same manner as tangible asset tax depreciations. This period is characterized by gradual establishment (specification) of legislation that may be partially attributed to the stormy development of social conditions and the need for them to be reflected in law. For the period 2001–2003, standard amendments were contained in accounting regulations. The Income Tax Act (hereinafter ITA) did not contain an amendment of intangible assets and its depreciations. It merely determined that accounting depreciations of intangible assets were a tax expense. Nevertheless, changes also occurred in this short time period, which this paper will later address. Effective from 2004, legislation on intangible assets and their tax depreciations returned to the ITA. Changes came in this mode of determining depreciations as well; nevertheless, one may consider the current legislative regulation to be stabilized. Later in this paper for the selected category of intangible assets (software), the authors describe and assess the dependence of the portion of the entry price entering tax expenses in the form of tax depreciations on the year of acquiring intangible assets. To achieve the stated objectives, the comparative method was applied (used mainly to describe and assess how legislation developed) and the modeling method (establishing models describing the impact of legislative regulation on the tax expenses of taxpayers). When elaborating this paper, the authors also chose to use so-called paired logic methods.

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12

Anderson, Evan W., and William Brock. "Logarithmic depreciation." Economic Modelling 101 (August 2021): 105503. http://dx.doi.org/10.1016/j.econmod.2021.105503.

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13

RHYS, HUW, MARK TIPPETT, and BRUCE POLLARD. "Markovian depreciation." IMA Journal of Management Mathematics 5, no. 1 (1993): 163–69. http://dx.doi.org/10.1093/imaman/5.1.163.

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14

Aparicio, Juan, and Joaquín Sánchez-Soriano. "Depreciation games." Annals of Operations Research 158, no. 1 (September 18, 2007): 205–18. http://dx.doi.org/10.1007/s10479-007-0238-5.

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15

Choi, Myoung Shik. "Dominant Currency and Value-Added Exports." Academic Journal of Interdisciplinary Studies 11, no. 5 (September 2, 2022): 1. http://dx.doi.org/10.36941/ajis-2022-0120.

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This study investigates the real effects of exchange rate changes on exports with three key features; pricing in a dominant currency like the US dollar, imported intermediary use in production, and exports dependent on major demanded countries. We test the longitudinal effects of exchange rates using a data set of both gross and value-added bilateral exports. The key finding distinguishes the positive panel effect of US dollar depreciation due to the dollar liquidity effect from the negative panel effects of other currencies depreciations due to the intermediary import effect. The two detailed results stand out mostly due to the impacts of intermediate goods imports. First, the panel effect of currency depreciation on value-added exports is smaller than gross exports. Second, the panel effect of depreciation on intermediary goods exports is bigger than final goods exports. Also, the panel effects of income and exports-FDI feedback are significant, enriching for the relationship between trade flows and foreign investment. Received: 29 April 2022 / Accepted: 9 August 2022 / Published: 2 September 2022

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Лайпанова, З. М., and А. А. Татаркулова. "Depreciation of fixed assets. Depreciation on fixed assets. Depreciation calculation using the 1C Accounting program." Innovative economy: information, analytics, forecasts, no. 3 (June 18, 2024): 178–83. http://dx.doi.org/10.47576/2949-1894.2024.3.3.021.

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Статья раскрывает основные изменения в бухгалтерском учете в соответствии с ФСБУ 6\2020 «Основные средства». Актуальность темы заключается в глобальных изменениях в бухгалтерском учете при начислении амортизации, с появлением нового федерального стандарта, который формирует экономическую отчетность о составе и состоянии объектов основных средств организации. Подробно рассмотрены новые определения, которые предлагает стандарт. Разобраны каждый вид начисления амортизации, их особенности, преимущества и недостатки. Смоделирован алгоритм и механизм исчисления амортизации в соответствии с ФСБУ 6\2020 «Основные средства». The article reveals the main changes in accounting in accordance with the adoption of FSB 6\2020 “Fixed assets”. The relevance of the topic lies in global changes in accounting for depreciation, with the advent of a new federal standard that generates economic reports on the composition and condition of the organization’s fixed assets. The authors have considered in detail the new definitions proposed by the new standard. Each type of depreciation calculation, their features, advantages and disadvantages are analyzed. We modeled the algorithm and mechanism for calculating depreciation in accordance with FSB 6\2020 “Fixed assets”

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Schündeln, Matthias. "Appreciating depreciation: physical capital depreciation in a developing country." Empirical Economics 44, no. 3 (April 21, 2012): 1277–90. http://dx.doi.org/10.1007/s00181-012-0592-2.

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Lugert, Michael I. "DEPRECIATION PROFILES AND DEPRECIATION POLICY IN A SPATIAL CONTEXT*." Journal of Regional Science 26, no. 1 (February 1986): 141–59. http://dx.doi.org/10.1111/j.1467-9787.1986.tb00336.x.

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OVOD, Larysa. "EVOLUTION OF SCIENTIFIC THOUGHT ABOUT THE ESSENCE OF DEPRECIATION AND ITS SIGNIFICANCE IN THE DEPRECIATION POLICY OF THE ENTERPRISE." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 298, no. 5 Part 1 (October 4, 2021): 264–69. http://dx.doi.org/10.31891/2307-5740-2021-298-5(1)-46.

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The article examines the economic category of “depreciation” in the works of scientists and regulations: different positions, approaches, concepts, aspects and options. The main shortcomings about the role of depreciation in modern business conditions are emphasized: 1) neglect of the importance of the process of depreciation of fixed assets in the enterprise; 2) mixing the concepts of “depreciation”, “depreciation deductions”, “wear”; 3) appropriation of depreciation of functions not peculiar to it. There are eight main positions in the works of scientists about the economic essence of depreciation, but none of these positions corresponds to the role of depreciation in modern conditions. The main approaches to the interpretation of depreciation by scientists are as follows: 1) depreciation – a monetary expression of depreciation of fixed assets; 2) depreciation – the process of transferring the cost of depreciation of fixed assets to the cost of production; 3) depreciation – the method of accounting; 4) depreciation – an investment resource and a means of accumulating funds for further renewal of means of labor. The variety of approaches to the interpretation of the term “depreciation” made it possible to systematize and combine certain approaches in the concept of depreciation. The main conceptual and specific approaches the author considers the legislative, classical, including economic and accounting, as well as tax. The classical approach is based on the concept of depreciation and impairment of fixed assets, reimbursement of their value and reproduction. Based on the analysis of concepts and aspects of depreciation, a new approach to determining the nature of depreciation under market conditions has been formed.. Today, depreciation of fixed assets is an interactive tool for strategic management and optimization of the tax potential of the enterprise

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Lentini, Valeria, and Gregorio Gimenez. "Depreciation of human capital: a sectoral analysis in OECD countries." International Journal of Manpower 40, no. 7 (October 7, 2019): 1254–72. http://dx.doi.org/10.1108/ijm-07-2018-0207.

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Purpose The purpose of this paper is to investigate which sectors are more vulnerable to human capital depreciation, with an emphasis on potential differences in skills and in ICT intensities. Design/methodology/approach The authors estimate an extended Mincerian earnings equation based on Neuman and Weiss’s (1995) model using the EU-KLEMS international database for 15 sectors for the period from 1980 to 2005. The authors also test structural ruptures in earnings and human capital depreciation in the labor market per decade controlling by technological intensity. Findings Human capital depreciation ranges from 1 to 6 percent. It is mainly significant in skill-intensive sectors regardless of the sector’s technological intensity. The analysis of structural breaks shows that human capital value indeed changed from decade to decade. It even appreciated in low skill-intensive sectors in the 1980s and in the high skill-intensive during the 1990s. Appreciation though, was mainly skill-biased. Research limitations/implications Information about on-the-job-training and non-cognitive skills that can also affect human capital depreciation are not included due to lack of data. Practical implications To prevent human capital from depreciating in particular sectors and periods educational systems should provide the tools for ongoing lifelong learning at all skills levels. Education is subject to dynamic effects that should be addressed to increase the potential benefits of technological change. Originality/value First, instead of using cross-section analysis which is considered to be a pitfall in studying the depreciation of knowledge, the authors observe its dynamic on a longitudinal basis. Second, the international macro-sectoral approach goes beyond limited micro-sectoral analysis in certain countries.

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Septiani, Siti Salwa Julia, Wulan Nurdiah, and Resmi Ranti Rosalina. "Design of Fixed Assets Depreciation Accounting Information System with the Straight Line Method Using Microsoft Visual Studio 2010 at PT Sagala Group." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 7, no. 2 (August 29, 2023): 239–48. http://dx.doi.org/10.36555/jasa.v7i2.2193.

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For more than one accounting period, a business will likely make use of the physical assets that make up its fixed assets, such as those used in manufacturing, transportation, office space, and other structures. Investment in fixed assets must be carefully considered because to its high value, relatively extended usage, and status as the company's primary instrument for producing money. The value of fixed assets depreciates over time, and depreciation is the process through which that decline in value is accounted for. The straight-line depreciation approach is used by many businesses since it results in consistent expenses over time periods, regardless of changes in productivity or other factors. Therefore, it is essential that owned assets be properly managed so that businesses and individuals can continue to reap the rewards of their existence. However, this is not the case with PT Sagala Group still using Microsoft Excel to record its assets and calculate depreciation. Inaccuracies in fixed asset depreciation calculations, lags in recognizing physical data, and inadequate oversight of firm assets are only some of the issues discovered in the absence of supplementary software. In light of this issue, the authors reach the conclusion that a unified system for handling the various aspects of depreciating fixed assets should be created, with Microsoft Visual Studio 2010 and Microsoft Access 2010 serving as the respective database development and management tools. In the long run, having this system in place should make business operations easier.

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Poliakova, Adela. "Development and Trends of Depreciation Policy in Slovak Republic." SHS Web of Conferences 92 (2021): 02051. http://dx.doi.org/10.1051/shsconf/20219202051.

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Research background: Depreciation as such represents a significant component of business costs. It is known that in the current legislation in the Slovak Republic there was no depreciation in the depreciation group with a depreciation period of 2 years. As part of increasing the motivation of the business sector to procure low-emission or emission-free transport, an amendment to the Income Tax Act was adopted with effect from the beginning of 2020, which introduces a new depreciation group 0 and favours the depreciation of electric vehicles. The newly introduced depreciation group zero has a strong ecological subtext. Purpose of the article: The article deals with the development of depreciation policy in the conditions of the Slovak Republic, compares the current situation with the situation in the Czech Republic and on the example of practical calculations of depreciation. The aim of the paper is to compare current trends in depreciation policies in the context of supporting the greening of transport. Methods: We used methods of analysis and comparing. Findings & Value added: Based on an extensive analysis, the article maps the most significant changes in the depreciation policy. Within the historical development of today’s tax depreciation, several trends are manifesting that are favourable for the business environment. The depreciation policy in the Czech Republic has not undergone such extensive changes as in Slovakia, where the most recent change in the recent period is the introduction of a depreciation group with a depreciation period of 2 years.

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Lawal-Arogundade, Samod. "THE ROLE ASYMMETRIES IN EXCHANGE RATE REGIMES AND MACROECONOMIC PERFORMANCE: THE CASE OF NIGERIA." Oradea Journal of Business and Economics 7, Special (June 2022): 8–18. http://dx.doi.org/10.47535/1991ojbe142.

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The role of exchange rate in the macroeconomic fundamentals of a country cannot be underestimated but the nonlinear (asymmetric) feature of the exchange rate movements becomes of importance when analyzing its role in macroeconomic performance. Thus, this study, using historical annual time series data from 1970 and 2020, and a nonlinear ARDL model investigated the nexus between exchange rate regimes and the macroeconomic performance in Nigeria. This model allows us to capture that the partial sum of positive exchange rate movements (exchange rate depreciations) and negative exchange rate movements (exchange appreciations). We found the potential exchange rate regime to cause declining inflationary pressure sensitive to whether the exchange rate regime is responding to depreciation or appreciation in its movement. But then, irrespective of whether the exchange rate is depreciating or appreciation, the exchange rate regimes exhibit little or no significant impact on output growth in Nigeria. Specifically, we find that an intermediate exchange rate regime based on exchange rate depreciations is viable for promoting trade surpluses, whereas intermediate exchange rate regime that is due to appreciation of exchange rate tends to cause to trade deficit. More importantly, we found that the magnitude of the role of the nonlinear feature of exchange rate on trade balance is relatively higher when the exchange rate is appreciating.

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Chkaiban, Rami, Elie Y. Hajj, Muluneh Sime, Gary Bailey, and Peter E. Sebaaly. "Asymmetric Logistic Model for Estimation of Mileage-Related Vehicle Depreciation Function of Roadway Characteristics." Transportation Research Record: Journal of the Transportation Research Board 2674, no. 12 (October 22, 2020): 395–408. http://dx.doi.org/10.1177/0361198120953162.

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This paper describes an approach for the development of prediction models for the estimation of mileage-related vehicle depreciation that can be used in the estimation of the benefits derived from transportation network improvements. The approach takes advantage of published online data for vehicle valuations. A new asymmetric logistic prediction model for total vehicle depreciation, including initial and mileage-related depreciations, is proposed and fitted to collected valuations data. The added benefit of this prediction model is that it takes into consideration both vehicle age (i.e., years since manufacture) and vehicle usage (i.e., miles of travel). Six small light-duty vehicles (SLDVs), five large light-duty vehicles (LLDVs), three two-axle trucks, one single-unit truck, and two combination trucks were considered in this study. Vehicle fuel sources included gasoline, diesel, gasoline-ethanol blend of up to 85% ethanol (E85), and hybrid-electric, resulting in 26 combinations of vehicle type and fuel source. Additionally, the developed models were adjusted to account for the effects of average speed of vehicle and roadway characteristics (e.g., grade, curvature) on vehicle depreciation. The practicality of the developed models for large sport utility vehicles (SUVs) and midsize cars was illustrated using select examples highlighting the models’ sensitivity to vehicle average speed and roadway characteristics.

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Bychkova, G. M. "MANAGEMENT OF DEPRECIATION." Bulletin of the Angarsk State Technical University 1, no. 13 (December 15, 2019): 210–15. http://dx.doi.org/10.36629/2686-777x-2019-1-13-210-215.

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Gravelle, Jane G. "Whither Tax Depreciation?" National Tax Journal 54, no. 3 (September 2001): 513–26. http://dx.doi.org/10.17310/ntj.2001.3.07.

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Iwin-Garzyńska, Jolanta. "TAx DEPREcIATION cAPITAL." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 199–206. http://dx.doi.org/10.18276/frfu.2017.88/2-10.

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Iwin-Garzyńska, Jolanta. "Contemporary tax depreciation." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 93 (2018): 37–46. http://dx.doi.org/10.18276/frfu.2018.93-04.

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Rihll, T. E. "DEPRECIATION IN VITRUVIUS." Classical Quarterly 63, no. 2 (November 8, 2013): 893–97. http://dx.doi.org/10.1017/s0009838813000384.

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Vitruvius has something interesting to say at De architectura 2.8.8: Non enim quae sunt e molli caemento subtili facie venustatis, non eae possunt esse in vetustate non ruinosae. itaque cum arbitrio communium parietum sumuntur, non aestimant eos quanti facti fuerint, sed cum ex tabulis inveniunt eorum locationes, pretia praeteritorum annorum singulorum deducunt octogesimas et ita – ex reliqua summa parte reddi pro his parietibus – sententiam pronuntiant eos non posse plus quam annos LXXX durare.Those structures made of soft rubble, for all their subtle attractiveness, are not the ones that will resist ruin as time passes. And thus when assessors are appointed to evaluate party walls, they never assess soft rubble walls according to their initial cost, but rather, when they look at the price recorded in the original contracts, they deduct 1/80th of that sum for each subsequent year, and the remaining amount is fixed as the current value of the walls. They have rendered judgement, in effect, that such walls cannot last more than 80 years.By contrast, mud-brick walls were not depreciated at all if they were standing when assessed (Vitr. 2.8.9). The calculation performed for concrete walls demonstrates clear understanding of what we call ‘depreciation’ or ‘amortization’ in ancient Roman thought. It appears to have been overlooked to date.

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Jones, Philip C., James L. Zydiak, and Wallace J. Hopp. "Stable economic depreciation." Operations Research Letters 9, no. 5 (September 1990): 325–33. http://dx.doi.org/10.1016/0167-6377(90)90027-3.

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Doenges, R. C., W. D. Hamman, and I. J. Lambrechts. "Replacement cost depreciation and cash flow requirements." South African Journal of Business Management 21, no. 3 (September 30, 1990): 72–78. http://dx.doi.org/10.4102/sajbm.v21i3.920.

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In this article a framework is developed to test whether depreciation based on replacement cost meets cash flow requirements. It also indicates both the extent to which depreciation based on replacement cost can be linked to depreciation based on historical cost and the factors which should be considered in the calculation of the ratio of replacement cost depreciation to historical cost depreciation. These aspects are of importance to most enterprises and of particular importance to price-controlled enterprises. The most significant findings are that: there is no need to provide for backlog depreciation; additional depreciation needs only be provided to the extent that equity financing is used; and the ratio of replacement cost depreciation to historical cost depreciation is a function of the inflation rate, lives of assets and the applicable gearing ratios.

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Sohn, Jin-Hyeon. "Consideration to the Depreciation Method using Accumulated Depreciation Rate Function." Journal of the Korea Contents Association 9, no. 1 (January 28, 2009): 304–11. http://dx.doi.org/10.5392/jkca.2009.9.1.304.

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Rak, R., and T. Mokhnach. "APPLYING INTERNATIONAL EXPERTISE IN FORMING DEPRECIATION POLICY FORMATION IN UKRAINE." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 219 (2022): 34–41. http://dx.doi.org/10.17721/1728-2667.2022/219-2/5.

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Depreciation policy is one of the main components of the state economic policy. The specifics of its implementation depend on the general state of the country’s economy development and the main tasks set for the nation or an individual enterprise. Depreciation policy is closely related to the tax system of the state, the procedure for accounting for non-current assets, and pricing. In contrast, depreciation deductions are an essential source of self-financing for enterprises. Therefore, the depreciation policy is subject to special attention from the state and each enterprise. However, in Ukraine, unlike most developed countries, the main directions of the depreciation policy of enterprises are not adequate. The article considers the development and operating patterns of depreciation policy of Ukrainian enterprises. Depreciation methods according to international and national standards have been studied. The ascertained components of the depreciation policy included the calculation of depreciation rates and amounts; distribution of accrued depreciation on separate analytical expense accounts; determination of the liquidation value of the object of fixed assets and other non-current assets, selection of the period of useful use of the object of fixed assets and other non-current assets, and others. The article studies the specifics of the depreciation policy of enterprises in Eastern Europe and G7 countries and, by comparing the depreciation policy of domestic enterprises and those in the countries under consideration, highlights appropriate ways to improve the depreciation policy for Ukrainian companies. The conclusion outlines proposals to improve the efficacy of domestic depreciation policy through applying international expertise and measures the potential impact of the proposed changes on the depreciation policy and economic efficiency of domestic enterprises.

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Simanjuntak, Daniel Nicson. "ANALISIS PENERAPAN METODE PENYUSUTAN DAN DAMPAKNYA TERHADAP LABA DI PT. TANAH LAUT Tbk PERIODE 2011-2018." Jurakunman (Jurnal Akuntansi dan Manajemen) 15, no. 1 (February 14, 2022): 64. http://dx.doi.org/10.48042/jurakunman.v15i1.94.

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This study aims to determine how the application of the depreciation method in a company and its impact on company profits. The research was conducted using secondary data, namely the financial statements of PT. TANAH LAUT Tbk. The method used in this study is a descriptive method to obtain the data and information needed to achieve the research objectives. The analysis used in this study is to compare the depreciation method between the double-declining balance method and the straight-line method. Based on the research results obtained, the use of the straight-line depreciation method results in the amount of profit after depreciation being greater than the double-declining balance depreciation method in the first 3 years. However, since the fourth year, using the straight-line depreciation method will result in a smaller profit after depreciation, compared to the double-declining balance method. Seen from the amount of profit after depreciation in 2011 amounted to Rp. 3,000,144,989,- > Rp. 2,823,594,989,-. Total profit after depreciation in 2012 was Rp. 23.160.126.730,- > Rp. 23.071.851.730,-. Likewise, the amount of profit after depreciation in 2013 was Rp. 29,103,964,898,- > Rp. 29,081,896,148,-. Keywords : Depreciation Method, Company Profit.

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Široký, Jan, Danuše Nerudová, and Veronika Dvořáková. "The Quantification of the Significance of EATR Determinants: Evidence for EU Countries." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 2 (2017): 501–10. http://dx.doi.org/10.11118/actaun201765020501.

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At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden. For determination of the effective tax burden for corporations, there are used effective corporate tax rates. The aim of the paper is to quantify the relation between the effective average corporate tax rate and nominal corporate tax rates, depreciations, loss compensation and selected investment incentives and to identify the significance of these factors based on the panel analysis. Based on the panel analysis it was found that effective average tax rate is only statistically dependant on nominal corporate tax rate, on tax loss compensation and on the depreciation tax rate of movable property, while in case of other factors, such as depreciation of immovable property, tax holidays and R&D incentives, the dependence is not statistically significant.

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Li, Guo. "Research on Compensation for Vehicle Depreciation Losses in Motor Vehicle Traffic Accidents in Sichuan Province—Analysis Based on 100 Judgements." Education, Language and Sociology Research 4, no. 4 (October 16, 2023): p95. http://dx.doi.org/10.22158/elsr.v4n4p95.

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In recent years, with the increase of vehicle ownership and the frequent occurrence of motor vehicle traffic accidents, more and more owners demand compensation for the depreciation of their cars. Whether the loss of vehicle depreciation should be compensated is controversial in theory and practice. The core problem of vehicle depreciation loss compensation is that there is no explicit legislation on vehicle depreciation loss, the insurance mechanism does not bear the compensation for vehicle depreciation loss and the identification of vehicle depreciation loss lacks a unified appraisal standard. The author believes that the vehicle depreciation loss is compensable both in reality and theory.

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Kang, Sok-Hyon, and Yuping Zhao. "Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis." Accounting Review 85, no. 1 (January 1, 2010): 227–60. http://dx.doi.org/10.2308/accr.2010.85.1.227.

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ABSTRACT: Funds from Operations (FFO) is the prevailing performance measure in the Real Estate Investment Trust (REIT) industry. However, prior studies are inconclusive about the superiority of FFO over GAAP net income. Because depreciation is the largest reconciling item between FFO and net income, we examine the information content and value relevance of depreciation for both the REIT and non-REIT industries and report the following findings. First, accumulated depreciation is value-relevant for the REIT industry, whereas accumulated depreciation has little value relevance for comparably capital-intensive non-REIT industries. Second, accounting depreciation deviates from economic depreciation to a greater extent for REITs than for non-REIT industries. Third, accumulated depreciation has predictive ability for future revenues for REIT firms, but not for non-REIT firms. Finally, only the REIT industry displays all of these properties. In sum, evidence supports the REIT industry's assertion that GAAP depreciation consistently exceeds economic depreciation and that book value of assets is systematically understated.

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Magomedov, Ali M. "ABOUT THE REPRODUCTIVE FUNCTION OF DEPRECIATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/2, no. 144 (2024): 34–42. http://dx.doi.org/10.36871/ek.up.p.r.2024.01.02.005.

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The article discusses the theoretical and practical aspects of depreciation of fixed assets of an enterprise. The history of the emergence of the practice of calculating depreciation and the emergence of individual approaches to this problem of various economic schools is reflected. The depreciation of fixed assets in the work is considered from the standpoint of economic theory and economic practice. A comparative analysis of the calculation of depreciation of fixed assets is given in accordance with the theory of organizational economics and accounting practice in accordance with the new standard. In the work, depreciation of fixed assets is considered from two positions: as a transfer of part of the cost of fixed assets, equal to the cost of depreciation, to the cost of manufactured products in order to compensate for depreciation itself by investing depreciation charges in the reproduction of fixed assets and as a form of return of capital advanced to fixed assets. It is noted that in practice, no method of calculating depreciation ensures the full return on capital advanced into fixed capital, if investments are taken into account from the perspective of discounting in an inflationary economy. A set of measures is proposed to bring closer the tax and accounting procedures for calculating depreciation, as well as generally to improve the depreciation policy of the enterprise.

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Agustini, Sri, and Fithrah Kamaliyah. "Analisis Perencanaan Pajak Melalui Penyusutan Aktiva Tetap untuk Menghitung Pajak Penghasilan (PPh) Badan." AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis 4, no. 1 (January 1, 2024): 99–108. http://dx.doi.org/10.37481/jmeb.v4i1.664.

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The aim of this research is to find out the difference between straight-line and double-declining depreciation methods in determining profit that will affect the tax burden, so that good and efficient tax planning can be carried out by CV. Yan's Jaya. This study uses a descriptive quantitative method with data collection techniques using secondary data derived from the financial reports of CV. Yan's Jaya. The results of this study are the calculation of depreciation using the straight-line method used for depreciation of buildings while vehicles and office inventory use the declining balance depreciation method. There are differences in the calculation of depreciation of fixed assets, the use of depreciation rates and costs incurred when acquiring fixed assets, where the depreciation expense according to the company shows a smaller value than the depreciation expense according to the applicable tax regulations. There are differences in profit margins that do not reflect actual income. The implication of this research is that CV. Yan's Jaya can carry out tax planning, especially in the depreciation of fixed assets in accordance with the applicable tax laws.

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Ma, Chiliang. "Study on the Compensation Problem of Transactional Depreciation Loss." International Journal of Education and Humanities 9, no. 3 (July 26, 2023): 218–20. http://dx.doi.org/10.54097/ijeh.v9i3.10627.

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Due to the lack of specific, substantive civil law regulating transactional depreciation damages of, and the increasing amount of related cases, the appeal of transactional depreciation compensation, including vehicle transactional depreciation compensation and housing transactional depreciation compensation,is booming. It is necessary to study its compensability and constitutive elements in detail. Trading depreciation is an objective damage. It is a direct loss and within the protection of tort law.

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Pratama, Bagus Aji, Ilka Zufria, and M. Fakhriza. "Application of The Production Unit Method to Calculate Accumulated Depreciation of Factory Machinery using The Django Model." Instal : Jurnal Komputer 16, no. 02 (June 13, 2024): 68–75. http://dx.doi.org/10.54209/jurnalinstall.v16i02.203.

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The research was carried out with the aim of making it easier for companies to record and make depreciation reports on factory machines by utilizing existing information systems, to apply the service hours and production unit method in determining depreciation reports on factory machines in companies, to carry out analysis of depreciation data on factory machines in companies, to design and build a system for calculating depreciation of factory machines using the service hour method and the production unit method and to implement a comparison of the service hour method and the production unit method in the factory machine depreciation system. The problem faced by the company is that there is no application program for calculating depreciation on factory machines every month, so it takes quite a long time to determine the amount of depreciation on factory machines and the accumulated depreciation of factory machines every month and the reports obtained are less effective and less efficient. And in determining depreciation of processing factory machines, a special method has not been used to calculate depreciation of factory machines. The company still has many weaknesses, including recording errors, calculation errors, and also the process of making reports which takes a relatively long time.

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42

Jackson, Scott B. "The Effect of Firms' Depreciation Method Choice on Managers' Capital Investment Decisions." Accounting Review 83, no. 2 (March 1, 2008): 351–76. http://dx.doi.org/10.2308/accr.2008.83.2.351.

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This study examines whether straight-line depreciation, relative to accelerated depreciation, causes non-executive managers to make non-value-maximizing capital investment decisions. To do this, I conduct experiments in which managers must decide whether to continue using an existing asset or invest in a replacement asset. By design, replacing the existing asset yields higher cash flows and managers are aware of this fact. However, if the asset is replaced, then the greater remaining book value under straight-line depreciation relative to accelerated depreciation causes earnings to be lower. Lower earnings and psychological forces may push managers of firms that use straight-line depreciation away from making the economically efficient capital investment decision. The results suggest that managers of firms that use straight-line depreciation are less likely to invest in a replacement asset than are managers of firms that use accelerated depreciation. Further, the results suggest that managers perceive that an asset depreciated using straight-line depreciation has provided less retrospective utility than an asset depreciated using accelerated depreciation. In turn, I find that depreciation method-induced differences in managers' retrospective utility perceptions influence their prospective utility perceptions, which, in turn, influence managers' asset replacement decisions. By theoretically and empirically linking firms' depreciation method choice to managers' capital investment decisions, I provide evidence that a seemingly innocuous choice made for external financial reporting purposes can cause managers to make non-value-maximizing capital investment decisions.

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Zhang, Xu Bei. "The Discussion of Precise Depreciation Management in China." Advanced Materials Research 926-930 (May 2014): 4024–27. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.4024.

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This paper proceeds as follows. Depreciation expense, which will directly relate to the size of the product costs, profits and taxes, is being widely concerned. A great number of people are particularly interested in the accurate depreciation of the costs of fixed assets. Different kinds of fixed assets bring economic benefits for the enterprise in completely different ways so that they should adopt different depreciation methods. The Enterprise Accounting Standards of China stipulated that if the companies increase fixed assets during the month, there will be no depreciation expense this month. But I disagree with this rule which violates the requirement of accounting the quality of information in reliability and authenticity. We should accurately calculate the depreciation expenses by the time, since then the depreciation expense can be accurate to a day. Strengthening the depreciation of fixed assets to precise management is imperative. Precise depreciation management not only helps to control the cost strictly, but also can strengthen management and promote the enterprise to develop sustainably.

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Tomshinskaya, I. N., and Y. Yu Syrovatskiy. "Depreciation policy and depreciation fund as indicators of improving equipment efficiency." IOP Conference Series: Materials Science and Engineering 666 (December 7, 2019): 012053. http://dx.doi.org/10.1088/1757-899x/666/1/012053.

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Wielhouwer, Jacco L., and Eelke Wiersma. "Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule." European Accounting Review 26, no. 3 (February 19, 2017): 603–27. http://dx.doi.org/10.1080/09638180.2017.1286250.

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46

Bar-Yosef, Sasson, and Steven Lustgarten. "Economic Depreciation, Accounting Depreciation, and Their Relation to Current Cost Accounting." Journal of Accounting, Auditing & Finance 9, no. 1 (January 1994): 41–60. http://dx.doi.org/10.1177/0148558x9400900104.

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The relevancy of changing prices in accounting for asset values for U.S. industries is explored. The analysis compares the economic value of assets with accounting-based valuations—historical and current cost—in an inflationary environment. A simulation is employed to estimate the magnitude of the errors of current cost and historical cost reporting. The results of the simulation indicate that where firms use sum-of-years-digits depreciation, current cost accounting is more accurate than historical cost accounting for all but 1 of the 32 asset classes tested. Where firms use straight-line depreciation, current cost accounting is more accurate for all classes of structures but not for all classes of equipment. For equipment under straight-line depreciation, the relative accuracy of current cost was directly related to the rate of inflation and inversely related to the rate of growth of asset outlays.

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Shabanova, M. R., and R. I. Shumyatsky. "INVESTMENT TAX DEDUCTION AS A SOURCE OF FIXED ASSETS MODERNIZATION FINANCING OR DEPRECIATION REPLACEMENT." Territory Development, no. 3(17) (2019): 20–25. http://dx.doi.org/10.32324/2412-8945-2019-3-20-25.

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The study conducted a comparative analysis of depreciation and investment tax deduction, calculated the economic effect of applying investment deduction, utilizing the appropriate depreciation methods (linear, non-linear) and using the bonus depreciation, identified the main advantages and disadvantages of using the investment deduction, examined depreciation standards in accordance with international financial reporting standards, conducted analysis of the application level of benefits for corporate income tax in the framework of depreciation corporate policy.

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48

Murashova, Yulia Gennadievna, and Evgenia Alexandrovna Kokoulina. "Depreciation accounting policy: Content and approaches to its development." Вестник Пермского университета. Серия «Экономика» = Perm University Herald. ECONOMY 17, no. 2 (2022): 245–61. http://dx.doi.org/10.17072/1994-9960-2022-2-245-261.

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Many theoreticians identify the preferred (as they see it) interpretation of depreciation with the term “depreciation policy”. Therefore, the wording of the latter depends on the preferred approach to its development. There is a need to work out a single universal definition of depreciation policy with no identification with the term “depreciation”. So, the subject of the study is a lack of a generally accepted definition of depreciation policy concept and approaches to its development, which are based on different focus on prioritizing the essence of depreciation and the role of depreciation deductions. The objectives of the study are as follows: to study the historical aspect of depreciation concept, define the term “depreciation policy”, classify approaches to its development and determine their relevance in the modern world under the current standards, and develop recommendations for more efficient depreciation policy under the requirements of the most relevant approach exemplified by an enterprise in the rocket and space industry. The authors applied the methods of comparative and critical analysis, classification, and comparison. The analysis of the international and Russian standards has established that the current preferred approach focuses on adequate distribution of depreciation charges on the time axis under the incoming expected economic benefits and, as a result, adequate cost generation. Other approaches also have the right to exist if the requirement of the preferred approach is met. The case of the rocket and space industry was studied and showed that the depreciation policy of industrial companies often does not meet this requirement and needs to be revised. It has been established that the methodology for the development of disposal value is one of the most significant concerns for depreciation policy development. To ensure versatility and uniformity, the paper proposes to consider depreciation policy as a part of the company’s accounting policy. Companies of rocket and space industry are invited not to apply the straight-line depreciation method for those groups of fixed assets that were purchased to be sold as unique orders, and then stood idle subject to both moral and physical wear and tear. A methodology for assessing the disposal value is proposed.

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Alborov, R. A., L. I. Khoruzhy, S. M. Kontsevaya, G. R. Alborov, and K. A. Dzhikiya. "Organizational and methodological aspects of choosing the method of accruation and accounting for deposit of fixed assets in agriculture." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (February 21, 2022): 203–11. http://dx.doi.org/10.33920/sel-11-2203-02.

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The cost of fixed assets of an agricultural organization is repaid through depreciation. Therefore, this article sets out new provisions for accounting for depreciation of fixed assets. The requirements, points of time for the start of accrual and termination of depreciation of fixed assets, as well as aspects of the choice in the accounting policy of the organization of methods for accruing depreciation of fixed assets are given. The basic organizational and methodological recommendations for the practical application of methods for calculating depreciation of fixed assets in agriculture are substantiated. Recommendations on the accounting of depreciation of fixed assets in agricultural organizations are proposed.

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Hsiang, Solomon M., and Amir S. Jina. "Geography, Depreciation, and Growth." American Economic Review 105, no. 5 (May 1, 2015): 252–56. http://dx.doi.org/10.1257/aer.p20151029.

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It has been proposed that geography influences economic growth for many reasons. Previous analyses of comparative development seem to have sidestepped the question of location-dependent depreciation. However the construction of new measures of tropical cyclone exposure enables us to consider the potential impact of this single source of capital depreciation. Using an estimate of asset destruction due to tropical cyclones, we identify the “sandcastle depreciation” rate, and find support for location-dependent depreciation by looking at average growth rates. This leads us to propose that heterogeneous and geographically-dependent depreciation rates may play an important role in global patterns of economic development.

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Journal articles on the topic 'Depreciation'

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