An alternative method of calculating the coefficient of depreciation of fixed assets on the qualitative state (on the example of PJSC "Chelyabinsk Zinc Plant")
The article discusses the features and contradictions of the method of calculating the coefficient of depreciation of fixed assets of the enterprise. The normative and educational-methodical literature defining the basic (generally accepted) method of calculation of the coefficient of depreciation of fixed assets is analyzed. The main factors affecting the distortion of the value of the basic coefficient of depreciation of fixed assets are formulated. The experimental analysis of the qualitative state of fixed assets of a particular enterprise is carried out. An alternative method of calculating the coefficient of depreciation of fixed assets on the qualitative state is proposed. The comparison of depreciation coefficients of fixed assets by the basic and alternative method is conducted.