История народного хозяйства

The article is aimed at developing a methodology and methods to calculation costs on scrapping in theamounts of accumulated depreciation, income from recycling of the fixed assets. Theoretically justified by the need to considerthe cost of scrapping mechanisms of tools for the enterprise in the amounts of accumulated depreciation on fixed assets. Proposedthe methods of estimating scrapping costs of burial, burning and placement of fixed assets or aggregates.

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