000096874 001__ 96874
000096874 005__ 20170825215021.0
000096874 0247_ $$2Other$$aISSN 1804-1930
000096874 037__ $$a665-2016-44894
000096874 037__ $$a665-2016-45383
000096874 041__ $$aen
000096874 084__ $$aGA
000096874 084__ $$aIN
000096874 245__ $$aMethod of Component Depreciation of Fixed Assetsts and Its Comparision with Traditional Methods
000096874 260__ $$c2010-09-30
000096874 269__ $$a2010-09-30
000096874 300__ $$a10
000096874 336__ $$aJournal Article
000096874 490__ $$a2010
000096874 490__ $$a3
000096874 520__ $$aThis contribution analyzes, based on specific examples, accounting procedures and tax implications of depreciation of tangible fixed assets. It compares the component method, which has recently appeared in the Czech legal regulations, with the traditional methods. To compare the effects that the traditional methods have on profit or loss, or rather on the tax base, also the generation of provisions is used.
The use of component depreciation is governed solely by the accounting regulations while the Income Tax Act has not been changed in this respect. Profit of loss has to be adjusted by a difference amount between accounting depreciation and tax depreciation in tax return.
000096874 542__ $$fLicense granted by Tereza Stanislavová (terry1@centrum.cz) on 2010-11-19T15:24:19Z (GMT):

<center>  <h2> Deposit Agreement </h2> </center>
I represent that I am the creator of the digital material identified herein (&ldquo;Work&rdquo;).
I represent that the work is original and that I either own all rights of copyright 
or have the right to deposit the copy in a digital archive such as AgEcon Search. 
I represent that in regard to any non-original material included in the Work I have
secured written permission of the copyright owner (s) for this use or believe this 
use is allowed by law. I further represent that I have included all appropriate 
credits and attributions. I hereby grant the Regents of the University of Minnesota
(&ldquo;University&rdquo;), through AgEcon Search, a non-exclusive right to access, reproduce, 
and distribute the Work, in whole or in part, for the purposes of security, preservation,
and perpetual access. I grant the University a limited, non-exclusive right to make
derivative works for the purpose of migrating the Work to other media or formats in
order to preserve access to the Work. I do not transfer or intend to transfer any 
right of copyright or other intellectual property to the University. If the Deposit 
Agreement is executed by the Author�s Representative, the Representative shall separately
execute the following representation: I represent that I am authorized by the Author
to execute this Deposit Agreement on behalf of the Author.
000096874 650__ $$aPolitical Economy
000096874 6531_ $$aComponent depreciation
000096874 6531_ $$atax depreciation
000096874 6531_ $$aaccounting depreciation
000096874 6531_ $$aprofit or loss
000096874 6531_ $$acosts
000096874 6531_ $$aexpenses
000096874 6531_ $$aprovisions.
000096874 700__ $$aStarova, M.
000096874 700__ $$aCermakova, Helena
000096874 773__ $$dSeptember 2010$$jVolume 02$$kNumber 3$$o46$$q37$$tAGRIS on-line Papers in Economics and Informatics
000096874 8564_ $$s142460$$uhttp://ageconsearch.umn.edu/record/96874/files/agris_on-line_2010_3_starova_cermakova.pdf
000096874 887__ $$ahttp://purl.umn.edu/96874
000096874 909CO $$ooai:ageconsearch.umn.edu:96874$$qGLOBAL_SET
000096874 912__ $$nSubmitted by Tereza Stanislavová (terry1@centrum.cz) on 2010-11-19T15:27:59Z
No. of bitstreams: 1
agris_on-line_2010_3_starova_cermakova.pdf: 142460 bytes, checksum: debda0faad2d5d678e4597b2ef142cbd (MD5)
000096874 912__ $$nMade available in DSpace on 2010-11-19T15:28:00Z (GMT). No. of bitstreams: 1
agris_on-line_2010_3_starova_cermakova.pdf: 142460 bytes, checksum: debda0faad2d5d678e4597b2ef142cbd (MD5)
  Previous issue date: 2010-09-30
000096874 980__ $$a665
000096874 982__ $$gAGRIS on-line Papers in Economics and Informatics>Volume 2, Number 3, September 2010