Features of depreciation of construction machinery and mechanisms

Abstract

Abstract The article considers the issues of depreciation of construction machinery and equipment in the context of the peculiarities of accounting in construction organizations. Existing methods of reflection of depreciation on accounts from the position of objective accounting in construction and requirements of regulatory acts are analyzed. Special attention is given to the factors that determine the choice of the method of reflection of depreciation of construction machinery and equipment on the corresponding accounts and its impact on the calculation of the cost of a construction project in accounting.