Book Depreciation of long-term Possession

The subject of this thesis is in the theory described book depreciation of fixed assets according to Czech accounting regulations. Especially the performances of several different methods of depreciation, including the relatively new method of component depreciation. The practical part will be given concrete examples and comparing results using different methods of depreciation. These procedures will be documented on data from a particular company. Using new forms of depreciation, amortization component, therefore, will be shown in the example with fictitious data