Scientific paper ID 920 : 2013/4

Transport companiescharge depreciationof long-lasting tangible and intangible assets. Each companyindependentlylays down and directs its owndepreciation policyin accordancewith the ments ofthe Accounting Act, the National Chart of Accountsandthe National Accounting Standards. Companies implementmethods ofdepreciation for long-lasting assets definedby theNational Chartof Accounts.

Depreciation policyof an enterpriselays down the adopted approach about: Classificationof assetsas long-lasting tangible and intangible and asdepreciableandnon-depreciable, Determinationthe suitability term ofdepreciable assets, Additionalinformationin the opinionof the company.