This article examines the issues involved in treatment of elements depreciation fixed assets Accounting Policy transport companies. The cost has a significant weight balance sheet organizations. reliability assessment this type property depends on correct calculation and choice its elements. use calculations liquidation fair value influenced amount book (formerly “written down”), general assets...

To test how practice interruptions affect worker productivity, we estimate how temporal breaks affect surgeons' performance of coronary artery bypass grafting (CABG). Examining 188 surgeons who performed 56,315 CABG surgeries in Pennsylvania between 2006 and 2010, we find that a surgeon's additional day away from the operating room raised patients' inpatient mortality by up to 0.067 percentage ...

The article examines the theoretical issues of implementation life cycle innovation and practical methods for assessing loss value intellectual property in enterprises market. method cost approach is disclosed, which assumes accounting costs reproduction assessed current prices, minus depreciation, as most effective property. Also considered are rates depreciation fixed assets industrial facili...