Keyword: «depreciation»

The article considers the relevance and practical importance of the idea of ​​determining the useful life of organizational knowledge and the further depreciation, similar to the intangible assets. The developed their model of choice useful life of organizational knowledge. Diagnostics of the factors that affect the value of the life of the organizational knowledge on the example of the company for the manufacture of steel structures. Defined useful life of organizational knowledge for various industries in Kostroma.

The article discusses the essence of fixed assets, their role in the activities of the enterprise, the procedure for reflecting operations on accounting for fixed assets in the accounting accounts. Methods for calculating depreciation are considered. The normative legal acts of fixed assets’ accounting regulation are presented, as well as the comparative characteristics of PBU 6/10 and FSBU 6/2020.

The article is devoted to current issues on costs during the operation of the Mi-24 helicopters in the aviation union of the Ministry of Civil Procedure of the Russian Federation.

Currently, in Russia, regulations of various levels regulate the calculation and accounting of depreciation charges, but there is no control over their use. The role of the depreciation fund as a source of reproduction of fixed assets of the enterprise has changed significantly over the past decades. At the same time, the task of updating fixed assets and finding sources of financing for this process has remained one of the main tasks in the economy for many years. The article investigates the causes, conse-quences and possible solutions to the problem of misuse of the depreciation fund.