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Some problems of amortization as a source of financing of fishery industry enterprises
Abstract. In the paper the concept of amortization of enterprise fixed assets has been investigated. The main problem has been considered: what is amortization, a source of financing or a negative profit? By means of the method of the system approach the economic essence of the concept of amortization has been defined, its role in the course of production and sales of products has been shown. Some variants of amortization for compensation of worn-out fixed assets have been given considering modern economic conditions and taking into account the level of accounting and accountability. As a result the problems and antagonisms have been classified, and the optimum approach to amortization policy at enterprises of fishery industry has been worked out.
Keywords: sinking fund, depreciation, finance, tax, property tax, fixed assets, balance, accumulated depreciation, original cost
Printed reference: Voloshin V.M. Some problems of amortization as a source of financing of fishery industry enterprises // Vestnik of MSTU. 2013. V. 16, No 2. P. 225-232.
Electronic reference: Voloshin V.M. Some problems of amortization as a source of financing of fishery industry enterprises // Vestnik of MSTU. 2013. V. 16, No 2. P. 225-232. URL: http://vestnik.mstu.edu.ru/v16_2_n52/225_232_volosh.pdf.
