Depreciation and Scrapping of Assets in State Institutions
Depreciation is an expense within an institution and represents a gradual recovery of an asset acquired with a useful life of more than one year and a minimum amount determined by government decisions. This article will address several situations of exit from the patrimony of the entities, economic...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2020-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/2020/Section%205/28.pdf |
| _version_ | 1818049056208846848 |
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| author | Lucica Sintea (Anghel) |
| author_facet | Lucica Sintea (Anghel) |
| author_sort | Lucica Sintea (Anghel) |
| collection | DOAJ |
| description | Depreciation is an expense within an institution and represents a gradual recovery of an asset acquired with a useful life of more than one year and a minimum amount determined by government decisions. This article will address several situations of exit from the patrimony of the entities, economic assets and the way of recording in the accounting of the operations. This article also reflects on how to recover reusable materials following the dismantling of assets, as it is imperative that we take action to recover some of the reusable materials, make decisions that lead to savings and the efficiency of all efforts used in an entity. |
| first_indexed | 2024-12-10T10:31:30Z |
| format | Article |
| id | doaj.art-aadb3932bfab455eb6c2ad6172dc5745 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-12-10T10:31:30Z |
| publishDate | 2020-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-aadb3932bfab455eb6c2ad6172dc57452022-12-22T01:52:33ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272020-01-01XX110441048Depreciation and Scrapping of Assets in State InstitutionsLucica Sintea (Anghel)0“Andrei Șaguna” UniversitDepreciation is an expense within an institution and represents a gradual recovery of an asset acquired with a useful life of more than one year and a minimum amount determined by government decisions. This article will address several situations of exit from the patrimony of the entities, economic assets and the way of recording in the accounting of the operations. This article also reflects on how to recover reusable materials following the dismantling of assets, as it is imperative that we take action to recover some of the reusable materials, make decisions that lead to savings and the efficiency of all efforts used in an entity.http://stec.univ-ovidius.ro/html/anale/RO/2020/Section%205/28.pdfamortizationassetsdepreciationaccounting recordsrecovery |
| spellingShingle | Lucica Sintea (Anghel) Depreciation and Scrapping of Assets in State Institutions Ovidius University Annals: Economic Sciences Series amortization assets depreciation accounting records recovery |
| title | Depreciation and Scrapping of Assets in State Institutions |
| title_full | Depreciation and Scrapping of Assets in State Institutions |
| title_fullStr | Depreciation and Scrapping of Assets in State Institutions |
| title_full_unstemmed | Depreciation and Scrapping of Assets in State Institutions |
| title_short | Depreciation and Scrapping of Assets in State Institutions |
| title_sort | depreciation and scrapping of assets in state institutions |
| topic | amortization assets depreciation accounting records recovery |
| url | http://stec.univ-ovidius.ro/html/anale/RO/2020/Section%205/28.pdf |
| work_keys_str_mv | AT lucicasinteaanghel depreciationandscrappingofassetsinstateinstitutions |