PRINCIPLES OF DEPRECIATION OF FIXED ASSETS

This subject is treated under the heading: (1) the concept of depreciation (conventional depreciation; development of the concept of depreciation; financing of the modernization and extension of fixed assets); (2) application of the theoretical principles to the railways taking into account their peculiarities (peculiarities of the railways; the problem of modernization and extension of capacity); and (3) conclusions (general principles; value to be depreciated; duration of depreciation; method of calculation; modernization and extension).

• Corporate Authors:

  International Union of Railways

  14 rue Jean Rey
  75015 Paris,   France 
• Publication Date: 1965-1

Media Info

• Pagination: 14 p.

Subject/Index Terms

• TRT Terms: Assets; Depreciation; Economics; Finance
• Old TRIS Terms: Fixed assets
• Subject Areas: Economics; Finance; Railroads;

Filing Info

• Accession Number: 00052565
• Record Type: Publication
• Source Agency: International Union of Railways
• Report/Paper Numbers: DOC 14
• Files: TRIS
• Created Date: Jul 8 1994 12:00AM