Financing of renewal of assets by depreciation

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23520%2F15%3A43930419" target="_blank" >RIV/49777513:23520/15:43930419 - isvavai.cz</a>

Výsledek na webu

<a href="http://mme2015.zcu.cz/downloads/MME_2015_proceedings.pdf" target="_blank" >http://mme2015.zcu.cz/downloads/MME_2015_proceedings.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Financing of renewal of assets by depreciation

Popis výsledku v původním jazyce

Depreciation has its cost and financial aspect. Depreciation can be taken as a source of funds in company in case of profit and is used to cover operating expenses. This leads to their appreciation by rate of return costs and generates fund. There are two forms of renewal of assets. The first form is financing from accumulated and appreciated depreciation charge and the second one is acquisition of an asset by some type of credit. Depreciation charges can't cover the financial need of renewal of assets. The value of an asset increases by inflation and technical improvement, credit financing is the value of an asset increased by interest. It is necessary to take into account appreciation of depreciation's resources. This paper is interested in conditions where the appreciated resources reach the level of "time price" of analyzed asset or there is created sufficient amount of money to cover both principal and accrued interest. There is solved the problem of its creation and time to reach a parity between the created resources and the need of financing, the relations between the rate of return costs, the index of price changes and corresponding interest rate and finally a tax effect.

Název v anglickém jazyce

Financing of renewal of assets by depreciation

Popis výsledku anglicky

Depreciation has its cost and financial aspect. Depreciation can be taken as a source of funds in company in case of profit and is used to cover operating expenses. This leads to their appreciation by rate of return costs and generates fund. There are two forms of renewal of assets. The first form is financing from accumulated and appreciated depreciation charge and the second one is acquisition of an asset by some type of credit. Depreciation charges can't cover the financial need of renewal of assets. The value of an asset increases by inflation and technical improvement, credit financing is the value of an asset increased by interest. It is necessary to take into account appreciation of depreciation's resources. This paper is interested in conditions where the appreciated resources reach the level of "time price" of analyzed asset or there is created sufficient amount of money to cover both principal and accrued interest. There is solved the problem of its creation and time to reach a parity between the created resources and the need of financing, the relations between the rate of return costs, the index of price changes and corresponding interest rate and finally a tax effect.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

33rd International Conference Mathematical Methods in Economics, MME2015, Conference Proceedings

ISBN

978-80-261-0539-8

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

870-875

Název nakladatele

University of West Bohemia

Místo vydání

Cheb

Místo konání akce

Cheb, ČR

Datum konání akce

9. 9. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000387898900149