Abstract
The paper presents the degree of accumulated depreciation of fixed assets in Polish energy companies against the background ofglobal energy companies. The coal-fired energy units used in the Polish energy industry are outdated and require replacement. Inthe course of the energy transformation, they will be replaced with energy from renewable sources, natural gas and nuclear fuel. Thetransformation of the energy sector will allow the achievement of climate and environmental goals. Depreciation charged to expenseis an internal source of financing for processes of restoration of the production capacity. However, the Accounting Act and the IncomeTax Act provide for different methods of calculating depreciation, which means that not all depreciation is tax-deductible and that itdoes not reduce the tax base. Reducing the discrepancies in legal solutions regarding the calculation of depreciation in companies maystimulate the implementation of the processes of energy transformation.
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