ESPECIALLY TAKING INTO ACCOUNT THE COST OF REPAIR OF MOTOR VEHICLES IN THEIR PARTIAL LOSS OF PERFORMANCE PROPERTIES

Михаил ГЕРАСИМОВ Молдавская Академия экономических знаний

Abstract

The article considers the treatment of costs of repair of motor vehicles particularly when partial loss of performance properties: write-off of accumulated depreciation, accounting capitalization of costs in accordance with the Tax Code and the National Accounting Standards. Keywords: vehicles, losses, capitalization, amortization.