What is an enterprise marketing strategy

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Additionally, its expected period of use must exceed at least one year . Fixed assets include primarily: buildings, buildings, premises (used or owned under a lease or lease agreement), energy machines, devices, means of transport. What is depreciation of fixed assets? As a result of the use of assets, their value decreases, therefore fixed assets.

Are subject to depreciation . This process involves regularly entering part of the expenses into costs through depreciation. The portion that will be deducted depends on the type of fixed asset and the phone number list depreciation rate assigned to it, as well as on the depreciation method. Fixed assets - belonging to the Classification of Fixed Assets and intangible assets - are subject to depreciation.



The latter, however, is limited by the initial value, which cannot be higher than PLN 10,000. The initial value of depreciation is determined based on the purchase price or manufacturing cost, taking into account any subsequent improvements. Please remember that depreciation deductions are tax-deductible costs , so their amount affects the income tax due.