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 1037 9 |
| Ultima descărcare din IBN: 2023-06-03 14:30 |
 SM ISO690:2012BÎRCĂ, Aliona. Criterii de calcul al indicelui deprecierii activelor pe termen lung
. In: Economica, 2007, nr. 4(60), pp. 83-87. ISSN 1810-9136. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Economica | ||||||
| Numărul 4(60) / 2007 / ISSN 1810-9136 | ||||||
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Depreciation index is the indicator that reflects the degree of entering value decrease of an asset.
The way of its determination is calculated in terms of the asset destination:
- if the asset is for the purpose of selling-market value;
- if the asset is used in the economic activity-utility value.
Utility value is an estimate value and it must be actualized.
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