AMORTİSMAN UYGULAMALARINA YASAL DÜZENLEMELERLE GETİRİLEN YENİLİKLER

Authors : Nurgül Reçber

Pages : 121-125

Doi:10.14783/maruoneri.710712

View : 23 | Download : 13

Publication Date : 1996-01-10

Article Type : Review

Abstract :Two mportant changes have heen made relating to depreciation foltowing ihe latesi legislalion. One of them concems a change to the commencement date of depreciation as it applies to automobiles. The other change concems a decrease in the percentage rate of depreciation. More specifically, the depreciation rate has been reduced from 25 % to 20 % for straight-line depreciation methods and from 50 % to 40 % for acceleraied depreciation methods.
Keywords : Amortisman, Düzenleme