{"id":"https://openalex.org/W2345969705","doi":null,"title":"Methodological Aspects of Depreciation as an Economic Category","display_name":"Methodological Aspects of Depreciation as an Economic Category","publication_year":2016,"publication_date":"2016-03-01","ids":{"openalex":"https://openalex.org/W2345969705","mag":"2345969705"},"language":"en","primary_location":{"id":"pmh:oai:oai.econjournals.com:article/2359","doi":null,"is_oa":true,"landing_page_url":"https://econjournals.com/index.php/ijefi/article/view/2359","pdf_url":"https://econjournals.com/index.php/ijefi/article/download/2359/pdf","source":{"id":"https://openalex.org/S2737777163","display_name":"International Journal of Economics and Financial Issues","issn_l":"2146-4138","issn":["2146-4138"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2146-4138","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://econjournals.com/index.php/ijefi/article/download/2359/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066377563","display_name":"Yuriy Sigidov","orcid":"https://orcid.org/0000-0003-4496-3354","observed_orcids":["https://orcid.org/0000-0003-4496-3354"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sigidov, Yuriy I.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5067925232","display_name":"Maria Sergeevna Rybyantseva","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rybyantseva, Maria S.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073051131","display_name":"Alexandr A. Adamenko","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Adamenko, Alexandr A.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5071865214","display_name":"Elena A. Yarushkina","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yarushkina, Elena A.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":300,"currency":"USD","value_usd":300},"apc_paid":{"value":300,"currency":"USD","value_usd":300},"fwci":6.1422,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.95601173,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.01730000041425228,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/depreciation","display_name":"depreciation","score":0.9980000257492065},{"id":"https://openalex.org/keywords/amortization","display_name":"amortization","score":0.7910000085830688},{"id":"https://openalex.org/keywords/fixed-assets","display_name":"fixed assets","score":0.9129999876022339},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.996999979019165},{"id":"https://openalex.org/keywords/sinking-fund","display_name":"sinking fund","score":0.6399999856948853},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.5249999761581421}],"concepts":[{"id":"https://openalex.org/C95383336","wikidata":"https://www.wikidata.org/wiki/Q4198710","display_name":"Depreciation (economics)","level":5,"score":0.9136224985122681},{"id":"https://openalex.org/C2781198434","wikidata":"https://www.wikidata.org/wiki/Q4064479","display_name":"Amortization","level":3,"score":0.7413672804832458},{"id":"https://openalex.org/C196324498","wikidata":"https://www.wikidata.org/wiki/Q5164765","display_name":"Consumption of fixed capital","level":5,"score":0.692797839641571},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6374038457870483},{"id":"https://openalex.org/C30472729","wikidata":"https://www.wikidata.org/wiki/Q955421","display_name":"Fixed asset","level":3,"score":0.5435771942138672},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.5073041319847107},{"id":"https://openalex.org/C81657359","wikidata":"https://www.wikidata.org/wiki/Q5322573","display_name":"Earnings before interest, taxes, depreciation, and amortization","level":3,"score":0.5006518363952637},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4990382194519043},{"id":"https://openalex.org/C2780980858","wikidata":"https://www.wikidata.org/wiki/Q110022","display_name":"Dual (grammatical number)","level":2,"score":0.49235570430755615},{"id":"https://openalex.org/C59659247","wikidata":"https://www.wikidata.org/wiki/Q11990","display_name":"Reproduction","level":2,"score":0.47873827815055847},{"id":"https://openalex.org/C169824061","wikidata":"https://www.wikidata.org/wiki/Q1761731","display_name":"Book value","level":3,"score":0.45424684882164},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.4155639111995697},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.32805144786834717},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2046273648738861},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.18085184693336487},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.15014654397964478},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.0},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.0},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.0}],"mesh":[],"locations_count":7,"locations":[{"id":"pmh:oai:oai.econjournals.com:article/2359","doi":null,"is_oa":true,"landing_page_url":"https://econjournals.com/index.php/ijefi/article/view/2359","pdf_url":"https://econjournals.com/index.php/ijefi/article/download/2359/pdf","source":{"id":"https://openalex.org/S2737777163","display_name":"International Journal of Economics and Financial Issues","issn_l":"2146-4138","issn":["2146-4138"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2146-4138","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dergipark.gov.tr:article/352547","doi":null,"is_oa":false,"landing_page_url":"http://dergipark.gov.tr/ijefi/issue/31979/352547","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\\n Cilt: 6 Say\u0131: 1S; Volume: 6, Issue: 1S\\n 88-95\\n \\n","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dergipark.org.tr:article/352547","doi":null,"is_oa":false,"landing_page_url":"https://dergipark.org.tr/en/pub/ijefi/article/352547","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:27f7420774504ebba370b799678f065b","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/27f7420774504ebba370b799678f065b","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Economics and Financial Issues, Vol 6, Iss 1S (2016)","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:c42bb870470544959494ff52d8167265","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/c42bb870470544959494ff52d8167265","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Economics and Financial Issues, Vol 6, Iss 1S (2016)","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:c57941832c32405d8f48fe2c0feaadfe","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/c57941832c32405d8f48fe2c0feaadfe","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Economics and Financial Issues, Vol 6, Iss 1, Pp 88-95 (2016)","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:eb2662d1d0ec4a5ab70192c8753211c2","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/eb2662d1d0ec4a5ab70192c8753211c2","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Economics and Financial Issues, Vol 6, Iss 1S (2016)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:oai.econjournals.com:article/2359","doi":null,"is_oa":true,"landing_page_url":"https://econjournals.com/index.php/ijefi/article/view/2359","pdf_url":"https://econjournals.com/index.php/ijefi/article/download/2359/pdf","source":{"id":"https://openalex.org/S2737777163","display_name":"International Journal of Economics and Financial Issues","issn_l":"2146-4138","issn":["2146-4138"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2146-4138","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2345969705.pdf","grobid_xml":"https://content.openalex.org/works/W2345969705.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2098482835","https://openalex.org/W3123138226"],"related_works":["https://openalex.org/W2789291407","https://openalex.org/W3041505518","https://openalex.org/W4200052982","https://openalex.org/W7216606632","https://openalex.org/W4387399226","https://openalex.org/W4378223704","https://openalex.org/W1854759964","https://openalex.org/W4302293552","https://openalex.org/W7043739027","https://openalex.org/W2794076703"],"abstract_inverted_index":{"Depreciation":[0],"is":[1,10,54,102],"a":[2,56,76,79,95,125,144,151],"complex":[3],"economic":[4],"category,":[5],"the":[6,13,60,63,66,83,118,130,133,137],"essence":[7],"of":[8,22,24,59,65,68,78,85,90,106,114,129,136,143,146,150],"which":[9],"manifested":[11],"in":[12],"duality:":[14],"this":[15],"cost":[16],"element,":[17],"and":[18,27,36,50,71,116,148],"its":[19],"own":[20],"source":[21],"reproduction":[23,157],"fixed":[25],"assets":[26],"intangible":[28],"assets.":[29],"The":[30],"depreciation":[31,61,107,110,115,138],"laid":[32],"relationship":[33],"with":[34],"asset":[35],"liability":[37],"balance":[38],"sheet;":[39],"it":[40],"touches":[41],"on":[42],"aspects":[43,135],"such":[44],"as":[45],"formation":[46,142],"costs,":[47],"taxation":[48],"issues,":[49],"reproductive":[51],"process.":[52],"That":[53],"why":[55],"methodological":[57,134],"study":[58,77],"essence,":[62],"allocation":[64],"classification":[67],"bases,":[69],"principles":[70],"functions":[72,119],"seems":[73],"urgent.":[74],"In":[75],"structured":[80],"approach":[81],"to":[82,93,104,123],"treatment":[84],"depreciation,":[86,155],"developed":[87],"fourteen":[88],"grounds":[89],"classification,":[91,159],"allowing":[92],"consider":[94],"category":[96],"from":[97],"different":[98],"perspectives.":[99],"Particular":[100],"attention":[101],"paid":[103],"communication":[105],"or":[108],"amortization,":[109],"allocated":[111],"classification.":[112],"Principles":[113],"highlighted":[117],"performed":[120],"are":[121],"designed":[122],"create":[124],"more":[126],"complete":[127],"picture":[128],"depreciation.":[131],"Thus,":[132],"that":[139],"promote,":[140],"further,":[141],"technique":[145],"creation":[147],"use":[149],"sinking":[152],"fund.Keywords:":[153],"Amortization,":[154],"wear,":[156],"process,":[158],"principles,":[160],"functionsJEL":[161],"Classification:":[162],"M41":[163]},"counts_by_year":[{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3}],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2016-06-24T00:00:00"}
