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).
International Union of Railways14 rue Jean Rey
75015 Paris, France
- Publication Date: 1965-1
- Pagination: 14 p.
- TRT Terms: Assets; Depreciation; Economics; Finance
- Old TRIS Terms: Fixed assets
- Subject Areas: Economics; Finance; Railroads;
- 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