Abstract
The amortization charge leads to an improvement in the quality of accountability and public finance statistics. Accounting analysis is part of the information function of accounting. The aim of the publication is to analyze depreciation in municipalities and to propose a synthesis of properties and a summary of common features, trends and laws. The ontological nature of depreciation in accounting science presents the main problems solved by accounting for depreciation. Epistemological coverage of depreciation covers its origin, scope and peculiarities. The research methods are analysis and synthesis, comparison, analogy, modeling, systematization and summary, comparative and group accounting analysis. The results obtained are presented in tabular form. The conclusion is that by switching from a smaller range of the signage coverage of the unit to the depreciation in municipalities, we are targeting a wider range of sign coverage, pointing out the qualities of the different categories of depreciation in the municipalities as an internal definition and an external manifestation.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
