Improving the methods of depreciation

2020 ◽  
Vol 19 (3) ◽  
pp. 520-540
Author(s):  
A.F. Chernenko ◽  
T.N. Maslova
Keyword(s):  
Production Process ◽  
Limit State ◽  
Production Costs ◽  
New Method ◽  
Ultimate Limit State ◽  
Universal Method ◽  
Scientific Methods ◽  
Fixed Assets ◽  
General Scientific ◽  
Ultimate Limit

Subject. The article deals with justification and development of a new method for calculating depreciation of fixed assets. Objectives. The purpose is to devise a universal method of depreciation, enabling to correctly assess the participation of fixed assets in the production process and reliably form production costs. Methods. The study employs general scientific methods of analysis. Results. We reviewed existing methods for calculating depreciation of fixed assets that are prescribed by laws and regulations on accounting and taxation, substantiated the need for improving the methods for calculating depreciation of fixed assets of commercial enterprises to form correct cost of production, reflect the real participation of fixed assets in the production process, obtain adequate information for analyzing the efficiency of use of fixed assets. The paper presents a new method to accrue depreciation of fixed assets from the perspective of the time the fixed asset reaches its ultimate limit state. The proposed method is not yet approved by legislative authorities and cannot be used for tax and accounting purposes. Enterprises can accrue depreciation under our method for the purposes of management accounting and analysis. Conclusions. Calculation of depreciation based on the useful life of fixed assets will permit to assess the degree of real participation of instruments of labor in the production process, to obtain objective information about depreciation of fixed assets.

scholarly journals Rules of Fixed Assets Accounting Should Be Changed

2020 ◽  
Vol 7 (1) ◽  
pp. 42-48
Author(s):  
V. G. Get’man
Keyword(s):  
Current Model ◽  
Production Capacity ◽  
Production Costs ◽  
Scientific Methods ◽  
Legal Norms ◽  
Managerial Decisions ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
General Scientific

Nowadays the role of accounting in managing the economy of businesses is increasing. Accounting is one of the main information sources for making managerial decisions in organizations. However its current model calls for improvement of accounting of production capacity of economic entities namely accounting of fixed assets. The article aims at substantiating and developing the recommendations on how to improve the organization and methodology of fixed assets accounting. The existing legal norms and rules make the methodological basis for the study. The general scientific methods of comparison, deduction, analysis and synthesis are used in the study. The critical analysis of existing regulations on accounting of the fixed assets reveals substantial drawbacks related to accounting of fixed assets at the end of the normative useful life if these assets are still used in production; costs of fixed assets modernization and costs of their major repair. The author makes certain proposals on the amendment of existing rules of fixed assets accounting in order to make the reporting of the economic processes in this area more realistic and transparent. These proposals should be considered in the first run by the specialists in accounting methodology when developing a new standard.

Combined Reinforced Concrete Columns Strengthening with Steel Clipping and Concrete Surfacing

2021 ◽  
pp. 11-22
Author(s):  
Ю. Г. Москалькова ◽  
С. В. Данилов ◽  
В. А. Ржевуцкая
Keyword(s):  
Reinforced Concrete ◽  
Load Transfer ◽  
Limit State ◽  
Concrete Columns ◽  
Ultimate Limit State ◽  
Concrete Core ◽  
Reinforced Concrete Columns ◽  
Entire Height ◽  
Complex Structural ◽  
Ultimate Limit

Постановка задачи. Исследуется метод усиления железобетонных колонн устройством стальной обоймы с обетонированием, который позволяет восстанавливать эксплуатационные показатели колонн, имеющих значительные дефекты и повреждения. Предпосылкой настоящих исследований явилось предположение о том, что усиление стальной обоймой с обетонированием является эффективным способом повышения несущей способности железобетонных колонн, причем вариант приложения нагрузки - только на бетонное ядро или ко всему сечению - существенно на эффективность усиления не влияет. В связи с этим целью исследования является определение необходимости устройства стального оголовка и включения в работу ветвей стальной обоймы при условии обетонирования стержня колонны по всей высоте. Результаты и выводы. Рациональным признан способ передачи нагрузки только на бетонное ядро усиленных колонн, поскольку устройство оголовка стальной обоймы требует применения сложных конструктивно-технологических решений, но при этом дополнительно увеличивает несущую способность незначительно (согласно проведенным исследованиям менее чем на 10 %). Ввиду отсутствия необходимости устройства конструкций стального оголовка снижаются трудоемкость и сроки производства работ по усилению колонн. Statement of the problem. The method of strengthening reinforced concrete columns with a steel clipping and the concrete surfacing is investigated. This method allows one to repair the columns with significant defects and damage. The prerequisite for this study was the assumption of strengthening with a steel clipping and the concrete surfacing is an effective way to increase the ultimate limit state of reinforced concrete columns, furthermore, the option of applying the load (only to the concrete core or to the entire section) does not significantly affect the strengthening effectiveness. In this regard, the purpose of the investigation was to identify the need to include the steel jacketing in the work, on the condition the column is coated with concrete along with the entire height. Results and conclusions. The load transfer method only to the concrete core of the strengthened columns is recognized as rational since the device of the steel clipping head requires the use of complex structural and technological solutions, but at the same time additionally increases the ultimate limit state insignificantly (according to the studies by less than 10 %). Due to the absence of the need to establish structures of the steel jacketing head, the labor intensiveness and terms of work production on strengthening the columns are reduced.

Application potential of textile reinforcement in concrete construction for infrastructure buildings: environmental performance and availability

2021 ◽  
Author(s):  
Sara Reichenbach ◽  
Benjamin Kromoser ◽  
Philipp Preinstorfer ◽  
Tobias Huber
Keyword(s):  
High Performance ◽  
Construction Material ◽  
Limit State ◽  
Carbon Dioxide Emission ◽  
Resource Consumption ◽  
Ultimate Limit State ◽  
Textile Reinforced Concrete ◽  
Potential Applications ◽  
Application Potential ◽  
Ultimate Limit

<p>With the building industry being one of the main sources of carbon dioxide emission worldwide and concrete being the main construction material, new strategies have to be developed to reduce the carbon footprint thereof. The use of high-performance materials in structural concrete, as for example textile-reinforced concrete (TRC), seems to allow for a reduction of the resource consumption and the carbon emissions. The present paper addresses potential applications of TRC examining the global warming potential (GWP) of a rail platform barrier. The resource consumption is depicted in a parametrical study in terms of the necessary component height and reinforcement area considering both the serviceability limit state (SLS) as well as the ultimate limit state (ULS). The results clearly indicate an achievable reduction of the GWP during construction when using textile reinforcement made of high-performance fibres. Furthermore, an analysis of the European market was conducted to prove the availability of this new reinforcement type. </p>

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