期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2009
卷号：1
期号：11
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The perception and calculation of depreciation is an issue with tax implications. The terms under which such issue is settled are reflected in the ordinary use durations, in the depreciation regimes opposable to economic agents, implicitly in the deductibility degree of depreciation in establishing the taxable income and the value considered upon depreciation calculation. From the fiscal viewpoint, decentralization in establishing the use duration imposes au authorized control that should moderate the company policy in establishing reduced use durations, and, implicitly, reduced durations of asset depreciation. The durations applied by companies must be fiscally approved. The depreciation durations approved by the tax authorities are in most cases fiscal durations, which differ from accounting durations.
关键词：depreciation; depreciation regime; ordinary use durationsdards
