Özet:

It is investigated the economic classification of the main assets that can be considered one and the same object of the asset (the underlying asset) from the perspective of different criteria and factors that affect it, which is important for determining the "behavior" of the object during its operation. Criteria and classification features for understanding the content of the category "core assets" are formulated. Currently, a large number of authors and scientists have not provided a single, common, complete classification of fixed capital. Therefore, for the accounting and planning of capital is appropriate to develop its classification. Formation, development and formation of market relations requires further improvement of theoretical and methodological foundations for the classification of fixed assets, which is a prerequisite for their proper use and reproduction.The proposed classification of fixed capital combines its structural elements by species (subspecies), groups (subgroups) in conjunction with the accounting records, tax code and performance balance. Author Biography Алла Павлівна Грінько, Kharkiv State University of Food Technology and Trade, st. Klochkivska, 333, Kharkiv, Ukraine, 61051 Candidate of Economic Sciences, Professor Department of Accounting and Auditing

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