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Depreciation Takes into Account the Difference between the Production Function and Value of Fixed Assets

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  • Maxim Moroz

Abstract

The article examines the difference between value and production factors. Was done theoretical research influencing different factors of the amortization on useful life of fixed assets. Formed an innovative approach to estimate reasons of depreciation, which change proportion of survival fixed assets. Proposed a method for adjusting the useful life of tools using depreciation for reason strong influencing scientific and technological progress and development of country on the fixed assets. Developed a methodology to estimate changes in the factors of repair tools, which affect on survival life passive and active assets, as an element of the production function of the fixed assets.

Suggested Citation

  • Maxim Moroz, 2016. "Depreciation Takes into Account the Difference between the Production Function and Value of Fixed Assets," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 24-74.
  • Handle: RePEc:bas:econst:y:2016:i:1:p:24-74
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    More about this item

    JEL classification:

    • O47 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Empirical Studies of Economic Growth; Aggregate Productivity; Cross-Country Output Convergence
    • E23 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Production
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity

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