THE FEATURES OF DEPRECIATIVE POLICY OF THE URBAN ELECTRIC TRANSPORT ENTERPRISES
Abstract
The points of view of the scientists on the depreciative policy of enterprises are analyzed in the paper and the own definition of that notion is also proposed. There are described such important problems of electric urban transport enterprises as: high degree of fixed assets wear-out, low profitability and deficiency of financial resources for fix assets renovation. It is shown that the best approach to the renovation of the fixed assets is the perfecting of depreciative policy of urban electric transport enterprises. In the paper also proposed the rates for estimation amount of annual depreciation based on the future value of fixed assets of urban electric transport enterprises.Keywords: urban electric transport, depreciation of fixed assets, the future value of fixed assets.
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