Marketing Issue 12 (2025)
DEPRECIABLE ASSETS AND THE OBJECTIVE NEED FOR ACCOUNTING THEM
Aminboyev Jaloliddin Otabek oʻgʻli
Abstract
This article examines depreciable assets and the objective necessity of their accounting. In particular, authorʼs approaches to the concepts of "depreciable assets" and "fixed assets" have been developed, and relevant conclusions have been formulated, prop osing the structure of depreciable assets for tax accounting purposes.
depreciable assetsfixed assetsintangible assetsbiological assetsproperty under the right of usefinancial leaseinvestment propertyамортизируемые активыосновные средстванематериальные активы
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