Engineering
3 years ago

New method for calculating depreciation rates revolutionizes material capital turnover.

Lecture notes in networks and systems
Depreciation Policy: Objective and Subjective Approaches
Elena Kovaleva

Paper Summary

The article discusses how to set depreciation rates for machines in agriculture. It suggests using a two-stage method to accurately reflect changes in machine quality over time. This helps ensure that the depreciation fund accurately represents the value of the machines as they age.

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