After depreciation of capital investments
The article deals with topical issues of transfer of fixed assets from one depreciation group to another, in which they were included on the date of commissioning, in the case of an increase in the useful life. The authors propose the introduction of an additional line in the classification of fixed assets - “Fixed assets, after modernization” with an indefinite period of use. Also the article analyzes the differences between accounting and tax accounting in terms of depreciation and ways of their harmonization. It is proposed to create a better practical basis for the implementation of accounting, auditing and analysis of the effectiveness of fixed assets.