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Golikova, E.I. Profits and shortcomings of calculation of amortization in the past and the present

Published in journal "Taxes and Taxation", 2008-12 in rubric "TAX CALCULATION AND REPORTING", pages 0-0.

Resume: From January 1, 2009 the approach to amortization of the of the fixed assets changes drastically, and this especially relates to the amortization by non-linear approach. Analysis of the new approach to amortization in the authors point of view allows us to establish the slowness of development in this sphere.

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