Depreciation

Human resources are the main source of knowledge in firms, and are considered a critical resource, perhaps even the most important (Johanson, 2005). For this reason, HR management and development are crucial in increasing the value of a firm. The objective of this paper is to analyse the influence that the investment in training has over the total value of intangibles. A model has been proposed to analyse the relationship between investment in human resources and the total value of intangibles. From this, a positive relationship between both variables is obtained, that is, investment in training employees generates increases in terms of the future intangible value of the firm. Key words: Intellectual capital, human capital, training, depreciation, firm value.

This paper aims to explore three closely related issues: building maintenance, building depreciation, land rent. What makes these three issues deeply connected is the market value of the property. The choice to carry out preventive or corrective maintenance depends on how the building is affected by age (physical depreciation) and on the trend of land rent. Physical depreciation and land rent are phenomena that act with opposing force in determining the market value of an asset. Because the maintenance is strongly influenced by this value, it becomes crucial to identify the factors that cause it. The combination of the dynamics of two phenomena can (or not) make convenient maintenance. The right interpretation of the correlations in these problem areas can support a better property management / maintenance by owners, managing agents and related parties.

— while the cost of a new item is usually given, the resale value of that item is often unknown. Pricing of resale items varies tremendously, often resulting in serious losses to the seller if the item is underpriced or to the buyer if the item is overpriced. To avoid this, an accurate understanding of depreciation is necessary. An asset's value declines over time due to use, wear and tear, and obsolescence. Known as depreciation, this decline is systematic: the net value of an item is adjusted periodically. A used item's net value, therefore, is the original purchase price less the accumulated reduction of value. Understanding this helps individuals or companies to manage the cost of assets and accurately estimate their book value at the end of each year of their useful life. Unfortunately, most individuals and companies lack the detailed knowledge necessary to accurately calculate depreciation. The objective of this study is to develop an application to accurately and rapidly determine the fair price of tangible assets using the sum of the year's digit depreciation method. The application will help individuals and companies to evaluate used items, whether for purchase or for sale, cost-effectively, accurately, and rapidly.

You will get the complete explanation of the Plant Assets, Natural Resources, & Intangibles in this paper. It is design to explain Plant Assets, Natural Resources, & Intangibles concepts step by step.
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Abstrak Aset tetap atau aktiva tetap dalam akuntansi adalah aset berwujud yang dimiliki untuk digunakan dalam produksi atau penyediaan barang dan jasa untuk direntalkan kepada pihak lain, dan atau diharapkan untuk digunakan selama lebih dari satu periode. Jenis aset tidak lancar biasanya dibeli untuk digunakan untuk operasi dan tidak dimaksudkan untuk dijual kembali. Contoh aset tetap antara lain adalah properti,bangunan dan pabrik, alat-alat produksi, mesin , kendaraan, furniture, perlengkapan kantor, computer dan lain-lain. Setiap perusahaan didirikan untuk mendapatkan keuntungan (profit) seoptimal mungkin, sehingga dapat memperluas jaringan usaha yang dapat bersaing dengan perusahaan lainnya. Untuk itu diperlukan adanya metode penilaian dan pencatatan yang tepat dan yang dapat dipertanggungjawabkan dalam rangka mengelola segala aktifitas perusahaan.

Agricultural Land Redistribution: Toward Greater Consensus addresses a major policy dilemma: how to benefit from the development gains agricultural land redistribution is expected to generate while avoiding the losses caused by the highly imperfect ways redistribution is generally implemented. The authors address this issue through a broad historical perspective and a world tour of case studies. They conclude that flexibility is needed when selecting transfer mechanisms, in particular seeking a balance between subsidized market transactions, land taxation, and expropriation; when introducing effective conflict resolution mechanisms during redistribution; when establishing secure property rights for beneficiaries; and when giving support to the new farmers so that they rapidly become competitive. The assessment is sobering; it points to actual gains as well as to numerous unresolved difficulties. The authors rightly note that the lack of solid impact evaluations complicates the task of identifying the best process for successful implementation. This book provides valuable information on a subject that remains incompletely understood, yet central to development.

Penyusutan atau dalam bahasa akuntansi dikenal dengan nama depresiasi adalah proses pengalokasian dari cost (harga perolehan) dari asset tetap ke expense (biaya) sesuai dengan rasio umur ekonomisnya dengan cara yang sistematis. banyak faktor yang mempengaruhi perhitungan dari setiap metode penyusutan.

The ‘Triple Bottom Line’ (TBL) is a major and increasingly used socio-environmental accounting framework. However, critical academic examinations of this model have been remained scarce and most importantly, no real alternatives have been developed. Thus this theoretical paper provides a contribution to fill this gap. Through a critical analysis of the TBL, we argue that it suffers from severe limitations. In particular, it does not protect human and natural capital (HNC). As an answer to these problems, we propose and discuss another accounting framework, the ‘Triple Depreciation Line’ (TDL), which extends to HNC the powerful capitalist accounting tool for preserving financial capital – the historical cost accounting (HCA) and its planned depreciation. To this end, we analyse and (re-)define the concept of capital in an ecological accounting context. We clearly specify the assumptions on which the TDL relies, to facilitate comparisons or dialogues with other accounting models and to avoid misunderstanding as in the case of the TBL. These axioms concern what we call the ‘social’ (axioms SA1–2) and ‘corporate’ (axioms AA1–4) capital maintenance. While the two first appeal to the most precise ontological investigation possible of HNC, the others imply mainly the recourse to the HCA and its depreciation.

The development solution of management assets in Indonesia is still minimal compared to the development solutions for purchasing, procurement, or sales. Asset management is a combination of management, finance, economics, mechanical engineering and work practices applied to physical assets in order to be able to provide the highest level of service at the most cost-efficient. PT. Suwanda Karya Mandiri is one of the companies engaged in construction planning consulting services that still use manual way to manage their assets, so that the asset management process is not maximal and lead to uncontrolled assets and increasing operational costs. Other problems that arise because of asset management activities are still done manually impact on the small net company profit, decreasing the level of tax payments timeliness, and the low quality of asset data as tender auction requirements, resulting in reduced percentage of success to win the project auction. Seeing the problem above, the solution offered is to implement the Information System of Fixed Assets Management developed by using the Waterfall model. The software developed provides an asset valuation function, so the history of the asset value can be processed automatically by the system. The method of fixed assets depreciation applied in this system is straight-line depreciation method in accordance with article 9 paragraph (15) from Law of the Republic Indonesia number 7 of 1991 regarding Income Tax. Information System for Fixed Assets Management Using Straight Line Depreciation Method is software developed to facilitate asset  management process at PT Suwanda Karya Mandiri by computerizing asset data processing starting from procurement, maintenance and deletion process so that all
asset management process can be documented in paperless.

Kenya withstood another difficult year in 2012 as policy tightening and weaker global demand slowed economic activity. With decisive fiscal and monetary policies, the government managed to restore confidence in Kenya's medium term prospects. Kenya's growth rate is still below its potential and its peers, external imbalances remain which threaten its future growth, and the pace of economic growth is not generating enough modern sector wage jobs. With the passage of the new constitution in 2010 and its implementation, stronger institutions are emerging, putting Kenya on a sound footing ready to take off. In the very short term, what remains to be done is for Kenya to deliver a credible and peaceful election in March 2013, and thereafter a smooth transfer of power. In the medium term, Kenya will need to start building a stronger foundation for growth, and undertake structural reforms to correct the external imbalances. To generate more jobs for the burgeoning educated youth pop...

The Indian currency has depreciated by more than 20 per cent since April 2008 and
breached its crucial 50-level against the greenback on sustained dollar purchases by foreign
banks and stronger dollar overseas. The fall in the value of Indian rupee has several
consequences which could have mixed effects on Indian economy. But, mainly, there are four
expected implications of falling rupee. First, it should boost exports; second, it will lead to higher
cost of imported goods and make some of the capital intensive projects more expensive to
execute; third, it will increase the cost of dollar loans taken by companies and increase the
foreign debt and fourth, it will slow-down the overall economic growth by increasing the interest
rate and dissuade flow of FIIs. This paper studies the real implications of the depreciation of the
rupee on the Indian economy and shows that in the long run, the Indian economy has more to
lose and less to gain with weaker rupee.
Keywords: Depreciation, Rupee, Dollar, FIIs, RBI
JEL Codes: G01; G18; E22; E31

Although Mozambique has considerable agricultural potential, rural poverty remains extremely high. This paper examines the extent to which global and domestic price distortions affect agricultural production and national poverty. We develop a computable general equilibrium (CGE) and micro-simulation model of Mozambique that is linked to the results of a global model. This framework is used to examine the effects of eliminating global and national price distortions. Model results indicate that agriculture is adversely affected by current trade distortions due to policies in the rest of the world. While a removal of all merchandise trade distortions would reduce import prices, it would also raise agricultural production and reduce poverty. By contrast, removing only agricultural price distortions abroad would have little effect on Mozambique’s agricultural sector. Model results indicate that Mozambique’s own distortions are also biased against agriculture, with producers of processed ...

This research intent to know relevant depreciation method with fixed asset purpose pattern that proprietary with corporate if utilize straight line depreciation method compared with by declining balance depreciation method.
Observational type that is utilized is case study. analysis's method that is utilized in research is test method cochran ’ s q tests and quiz t. Hyphotesis testing observational result point out cochran’s q tests as big as 0,368, so gets to be concluded by accepted Ho its characteristic mean corporate fixed asset = fixed asset characteristic for straight line depreciation and depreciation method purpose that done by firm was relevant with fixed asset purpose pattern that proprietary

This article examines the probable effect of the February 2009 devaluation of the Tenge on the Kazakhstan economy. Conventional wisdom holds that currency devaluation increases exports, protects domestic production, and preserves foreign exchange ...

EMU Enlargement: why flexibility matters, by Philipp Maier and Maarten Hendrikx. Gains from risk sharing in the EU, by Yuliya Demyanyk and Vadym Volosovych. Postponing Euro area expectations? by Tanel Ross. European accession and capacity building priorities, by John S. Wilson, Xubei Luo, and Harry G. Broadman. Internal labor mobility and regional labor market disparities, by Pierella Paci, Erwin Tiongson, Mateusz Walewski, Jacek Liwinski, and Maria Stoilkova. Latvian labor market before and after EU Accession, by Mihails Hazans. The impact of EU accession on Poland's economy, by Ewa Balcerowicz. Bulgaria's integration into the pan-European economy, by Bartlomiej Kaminski and Francis Ng. Forming preferences on European integration: the case of Slovakia, by Tim Haughton and Darina Malova. Insert: Whither Europe? Credit expansion in emerging Europe. The economic cost of smoking in Russia, by Michael Lokshin and Zurab Sajaia. Deregulating business in Russia, by Ekaterina Zhurav...

The decision to perform an extraordinary maintenance or a seismic retrofit of existing RC buildings should be based on rational criteria, which lead into account a number of factors that are able to define the cost-effectiveness of the investment. Among them the age of the concrete structure and its normal depreciation are key. The paper proposes value-time functions for the two main depreciation factors: age, and income decay. Empirical formulas have been developed to estimate the economic life of concrete structure on the basis of analysis of these depreciation functions.