INTRACOMPANY RESERVES OF INDUSTRIAL CORPORATIONS: VARIANTS OF CALCULATION OF BONUS DEPRECIATION
Abstract
The definition of the effective amortization policy is suggested; tabular calculations of charging of depreciation using bonus depreciation by straight-line method and non-linear method, which demonstrate maximization of sums of depreciation earnings and minimization of bite of taxes, are presented within the policy. Validity of receipt of the maximum tax value, on the one hand, and economic (material) gain, on the other, notably within the effective modern Russian tax legislation, is proved by the example of economic activity of the industrial corporations.
About the Authors
V. O. Fedorovich
Novosibirsk State University of Economics and Management
Russian Federation
Doctor of Economics, Associated Professor, Head of Chair of Economics and Business
Russian Federation
Doctor of Economics, Associated Professor, Head of Chair of Economics and Business
N. V. Koncipko
Novosibirsk State University of Economics and Management
Russian Federation
PhD in Economics, Associated Professor
Russian Federation
PhD in Economics, Associated Professor
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Review
For citations:
Fedorovich V.O., Koncipko N.V. INTRACOMPANY RESERVES OF INDUSTRIAL CORPORATIONS: VARIANTS OF CALCULATION OF BONUS DEPRECIATION. Vestnik NSUEM. 2015;(2):149-165. (In Russ.)
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