Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic

Abstract

The article discusses the relationship between the concepts ofdepreciation and amortization of fixed assets. A comparative analysis of the procedure for the depreciation in budgetary institutions and accounting ofdepreciation in commercial organizations. A method is proposed and substantiated the practical relevance of depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic.

Keywords

• основные средства
• износ
• амортизация
• бюджетные учреждения
• сбу
• инструкция по бухгалтерскому учету в бюджетных учреждениях
• пмр