摘要：In the days of today's economy,we can say that a company is performing well when it produces finished products or provides highquality services at an affordable price. For any company,the purchase of fixed assets that meet the above requirements is an effort. The calculation and reflection of depreciation is an important activity because it helps to determine the cost of production obtained. The present article provides a brief presentation of the concepts of accounting depreciation and fiscal depreciation as well as the differences between them.
关键词：accounting depreciation;fiscal depreciation;methods of amortization
