THE DETERMINATION OF THE VALUE OF DEPRECIATION OF BUILDINGS ON RAILWAY TRANSPORT

Authors

  • M. V. Gnennyi Dnipropetrovsk national University of railway transport named after academician V. Lazaryan, Ukraine
  • O. M. Gnennyi Dnipropetrovsk national University of railway transport named after academician V. Lazaryan, Ukraine

DOI:

https://doi.org/10.15802/stp2006/18873

Keywords:

market relations, railway transportation, privatizations, physical deterioration, major repairs

Abstract

With development of market relations the increasing actuality, including on a railway transportation, questions of assessment of actives is obtained. Assessment of actives is necessary for their book keeping, selling, rent, deposit etc., and also for privatizations. Article is devoted to development of methods of determination of depreciation of the structures caused by their physical deterioration. In article the model for definition of suitability coefficient for structures in which performance of major repairs does not practice and is received, the net operational profit from which may be considered as a constant during term of useful use. It is revealed, that factors of cost deterioration in this case are: rate of discounting of investments in similar property, the general term of economic life of a building, a share of cost of liquidation in cost of replacement (reconstruction), residual term of economic life.

Author Biographies

M. V. Gnennyi, Dnipropetrovsk national University of railway transport named after academician V. Lazaryan

M. V. Gnennyi

O. M. Gnennyi, Dnipropetrovsk national University of railway transport named after academician V. Lazaryan

O. M. Gnennyi

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Published

2006-09-25

How to Cite

Gnennyi, M. V., & Gnennyi, O. M. (2006). THE DETERMINATION OF THE VALUE OF DEPRECIATION OF BUILDINGS ON RAILWAY TRANSPORT. Science and Transport Progress, (12), 223–228. https://doi.org/10.15802/stp2006/18873

Issue

No. 12 (2006): ISSUE 12

Section

ECONOMICS AND МANAGEMENT

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