Depreciation of long term tangible and intangible property from tax and accounting point of view

The topic of this bachelor work is {\clqq}Depreciations of long-term tangible and intangible property from tax and accounting point of view.`` Depreciations can be divided in two groups namely in book depreciations and tax depreciations. Both of these two groups have their own specific functions and they can not be confused. Book depreciations abide by accounting act and they are authorized to accounting entity. Book depreciations set a real margin of property wear, they are dependent on their supposed durability life, the way of usage and so on. Book depreciations are only book costs, which are not tax unacceptable and set lasting decrease in value of the property. Book depreciations decline the trading income. Tax depreciations abide by the law of income taxes, this law is accepted for all taxpayers. Tax depreciations apply just for the purpose of determination of tax base not for the purpose of determination of real durability life and on the way of property usage. Exercitation of tax depreciations as an entry lowering the income tax base is not the duty but only the right for taxpayers. Statement of book depreciations and tax depreciations is in declaration of taxes