title: ÐÐ½Ð°Ð»Ð¸Ð· ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² Ð½Ð°ÑÐ¸ÑÐ»ÐµÐ½Ð¸Ñ Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð´Ð»Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÑ Ð²Ð¸Ð´Ð¾Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐÐÐ¡Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Analysis of existing methods of depreciation of fixed assets for organizations of different types of activity (using the example of Â«CASEÂ» LLC)
Creators: name: ÐÐ°ÑÐµÐ½ÐºÐ¾, ÐÐ°ÑÑÑ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÑÐµÐ·ÑÐ»ÑÑÐ°Ñ
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð°Ð³Ð°ÐµÐ¼Ð°Ñ Ð±Ð°Ð·Ð°
depreciation
financial result
economic efficiency
tax base

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description: In the course of the work, various methods of depreciation were analyzed, and methods of its application in enterprises were analyzed. There are 4 main methods of depreciation: - linear method; - reducing balance method; - the method of writing off the cost based on the sum of the numbers of years of the useful exploitation; - the method of writing off the cost in proportion to the volume of products (works). The first part examined the basic concepts of depreciation, analyzed the mechanics of calculating depreciation and its impact on the final financial result. Next, a detailed analysis of the external and internal environment of the Case LLC organization was carried out. The main services provided, and clients were reviewed. An analysis of the financial and economic activities of the organization was carried out using specialized software (Microsoft Office Excel). In the third part of the highest qualifying work, the question was raised about the possibility of changing the method of depreciation of fixed assets, taking into account the specifics of the work of the organizations in question - clients of Case LLC. During the calculations, it was revealed that in some cases, changing the depreciation method has a positive effect on reducing income tax in the current period. An analysis of the attractiveness of the project was analyzed through the calculation of net cash flow, which, after calculation, turned out to be positive, indicating the attractiveness of the proposed solution.