Abstract:
Depreciations, such as a permanent reduction of the value of fixed assets, affect
the profit and are an important source of investment financing. It is then important
for businesses to select an appropriate depreciation policy in relation to the
expected financial and income situation. An important part of the fixed assets of
enterprises in the chemical industry are machinery and equipment (separate
movable assets and sets of movable assets with a separate technical-economic
purpose) that can be classified in different ways. Therefore, the aim of this paper
is, by way of an example of a sample equipment, to analyse the implications of
alternative classifications of this type of property in the amount of depreciation,
then compare the impact of a specific method of repair in terms of replacing the
whole equipment registered as a separate moveable asset or replacement of segments in the set of movable assets with a separate technical-economic purpose.
At the end, selected possibilities of modernization will be analysed depending on
the method to keep records of this type of property.
