ОСОБЕННОСТИ УЧЕТА РАСХОДОВ НА РЕМОНТ АВТОТРАНСПОРТНЫХ СРЕДСТВ ПРИ ЧАСТИЧНОЙ УТРАТЕ ИМИ ЭКСПЛУАТАЦИОННЫХ СВОЙСТВ

Михаил ГЕРАСИМОВ Молдавская Академия экономических знаний

Аннотация

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.