Amortizarea alocărilor stabile corporale și necorporale în context financiar

Depreciation is defined as recovery system input value of property, economic society.

Recognizing the value of depreciation is made in two ways: accounting and taxation.

For accounting purposes, depreciation is determined by the method of depreciation that:

-linear method

-diminishing method

-accelerated method

Depreciation of fixed assets leased or rented is calculated by including the costs of exploitation by their owner

The investments in fixed assets leased or leased recovered via depreciation of the owner of the investment. The recovery of these expenses is through the inclusion in operating expenses from the taxpayer the choice of the initial contract.

Recovery of investment is made towards depreciation from the month following completion of the investment.

At termination, the amount of investment, transfer of the owner to properly increase the value of the assets.

The minutes of teaching and acquisition of investment will highlight both the value of investments and depreciation, so the owner can reunite the value of the asset register and wear appropriate new input values

Because depreciation is recognized and in terms of fiscal restraint to produce future economic benefits.

If not, the depreciation calculated is considered tax deductible.

Accounting for property, take on three categories:

- intangible assets

- tangible assets

- financial assets

Intangible assets are:

• set-up costs,

• Research and development expenses,

• concessions

• patents

• license

• trademarks and other intangible values.

Tangible assets include land and land resources fixed. Accounting take on two categories of land:

- land

- arrangement of land.

The land is accounted for at the entrance to the property value established by law, according to the classes of fertility, surface and location, at cost or value of contribution.

Land, usually not subject to depreciation, except for investments made for land lakes, ponds, land and other property subject to land reclamation works.

The subject asset is considered singular or complex objects used as such and meets the following conditions:

- entry has a value greater than 1800 Euro;

- has a life of more than one year;

Fixed assets are classified into three groups namely:

* buildings

* technical equipment, vehicles, animals and plantations;

* furniture, office equipment, protection equipment and other tangible human values.

Financial assets represents a distinct way of capital available for placement or other actions and claims of an economic unit by introducing another company