To manage the business of fixed assets, fixed asset accounting and spreadsheets use registration book depreciation of fixed assets. Depreciation and amortization are calculated accounting department available on the registration table depreciated. Registration tables are registered with the Administration of State capital and property at enterprises. Registration table depreciation of fixed assets is made based on the asset register of the company and established under Decision No. The determination of the time the use of fixed assets provided for by the State. Accounting depreciation rate is calculated using the formula:
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