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On the Economic Nature of Depreciation

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  • A. Orlov

Abstract

Economic theory considers depreciation as a part of value transferred from the fixed capital stock. But economic practice rejects this view. Economic performance is determined both by profit and depreciation. Their unity is to be found in capital investment and accelerated depreciation. Depreciation is not identical with direct costs, but is included in the cost price of products to ensure the renewal of fixed capital.

Suggested Citation

  • A. Orlov, 2010. "On the Economic Nature of Depreciation," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 3.
    • Handle: RePEc:nos:voprec:y:2010:id:1003
    DOI: 10.32609/0042-8736-2010-3-86-96
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