Abstract:

For the mining companies there is a problem of definition of term of useful use, depreciation group of the main means, and, therefore, a problem of calculation of depreciation. All these troubles occur because in Classification there are no such objects as "excavation", "cross-cut", "inclined congress", "trunk" and others, being the fixed business assets. The possible solution of the above problem is provided in article.

Keywords: the relationship of the tax accounting and bookkeeping., the depreciation method, increasing coefficient, mining company, exploitation in aggressive environment, basic assets, Amortization