COMPARISON OF THE RUSSIAN AND FOREIGN EXPERIENCE IN RELATION TO THE PROCESS OF DEPRECIATION
The paper deals with the processes of formation of depreciation policy since XIV-XV centuries. In historical States, there was no unitary approach to the determination of depreciation and depletion of property, plant and equipment. At the present stage of development of States introduced the concept of depreciation and amortization in a broader aspect. Each company does not depend on belonging to a particular state, chooses its own method of depreciation and uses a set of benefits that are provided by law and are beneficial for the development of a particular company. The paper analyzes the comparison of the experience of accrual and use of depreciation abroad and in Russia. According to the results of the study, it can be noted that the EU countries use a variety of methods of introducing depreciation policy, which will not be applied in Russia, as they have restrictions in the tax code. The aim of this work is to conduct a comparative analysis of the introduction of depreciation policies and methods of depreciation at enterprises in the European Union and the Russian Federation.