AMORTIZATION - A SPECIFIC FORM OF BUSINESS EXPENSES

Autori u radu dobrim dijelom polemiziraju s uvriježenim shvaćanjem da se relevantni parametri, kao što su duljina korisnog vijeka ili amortizacijska stopa, uvjeti korištenja i održavanja objekata amortizacije, procjenjuju, prosuđuju i na drugi način aproksimiraju, nasuprot stručnom, studioznom i egzaktnom utvrđivanju i objektivizaciji.Relevant aspects of amortisation with specific emphasis on determining and objectivizing the most important parameters to establish the exact and optimal depreciation value, from the point of view of costs and from the point of view of simple reproduction means sources, are discussed within the scope of the theme. To achieve it, a research approach was adopted starting with the explication of notion contents and different other impacts of depreciation, after which the parameters essential for optimising depreciation are identified in contrast to rather voluntary approaches, and, in the final part of the paper, a possible application of chosen parameters and real accounting of depreciation using appropriate methodology is explained. The existing understanding of relevant parameters like estimated useful life or depreciation rate, conditions of use and maintenance of amortisation assets are evaluated and judged by approximation, instead of being allocated in an objective, professional and studious manner