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Simple and extended reproduction of fixed assets: a retrospective and current trends

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  • N. L. Antonova
  • L. A. Antonov

Abstract

The article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out. Describes a simple and advanced method of reproduction, with an emphasis on the independence of the nature of the reproduction of fixed assets from the method ofdepreciation. A retrospective analysis of the development of the theory and practice of reproduction and amortization is carried out.

Suggested Citation

  • N. L. Antonova & L. A. Antonov, 0. "Simple and extended reproduction of fixed assets: a retrospective and current trends," Entrepreneur’s Guide, JSC “Publishing Agency “Science and Educationâ€, issue 43.
  • Handle: RePEc:ahc:journl:y::id:289
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    File URL: https://www.pp-mag.ru/jour/article/viewFile/289/289
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