Abstract
In this paper we have studied the necessity of determining the moral consumption (obsolescence) of wagons and locomotives in the conditions of market economy. In this case it has resulted that moral consumption should be determined by comparing the actual value of cash flows related to the operation of the object to be evaluated and the new analog object, for their term service. For this purpose we have determined the factors that affect the obsolescence of locomotives for freight transport. In the paper mathematical models has been employed and combined to arise to an equation able to determine the moral depreciation.
 
 Received: 20 September 2022 / Accepted: 22 November 2022 / Published: 20 December 2022
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