Depreciation and its role in the reproduction process
The article examines the problems of a live weight gain and depreciation for the main herd in agricultural production. Basic conditions for accounting of productive livestock output are defined in the article. It is well known that dairy cattle during the period of productive use of the main herd in addition to general products (milk, offspring and by-products) also gets a live weight gain of the main herd, which is not recorded in any document, and therefore not taken into account. For the capitalization of live weight gain and on the basis of the additional evaluation of the cattle of the main herd, the author of the article designed the primary document “Register for the weight gain determination of the main herd”. The problem of accounting of live weight gain of the main herd amid crisis in dairy farming in Russia, is considered relevant today. The article defines the basic terms of depreciation for productive livestock of the main herd. The method of depreciation for the main herd, depending on the productivity of farm animals is proposed. Depreciation for the main herd not only allows to more accurately calculate the cost of its production, but also to accumulate additional financial resources for the cattle reproduction.