Publication details

Nové přístupy k odpisování dlouhodobého hmotného majetku

Title in English The New Approaches to Depreciation of Property, Plant and Equipment


Year of publication 2012
Type Article in Proceedings
Keywords Property, plant and equipment; depreciation; component depreciation.
Description The depreciation show gradual use of the property, plant and equipment, they ensure the gradual transmittal of the value into the expenses. They are also important source of internal finances for the enterprises. If parts of the property, plant and equipment have different useful live, the depreciation can express use of the property in simplified form. The right product can be achieved by choosing and using the correct method. The article is dealing with the method of component depreciation, its effect on profit or loss and a tax base.
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