Economic and financial role of depreciation

This article is a research on the economic and financial role of depreciation. Depreciation seen as recognition decrease in value an asset resulting from use, time, change technique or anything else. The depreciation represents difference between its gross net book value. difficulties measuring this lead to spread over probable lifetime goods normally depreciable according plan. If current significantly lower than calculated plan, loss recorded either by way exceptional depreciation, remainder plan being modified accordingly, provision when not considered final. Thus, depending priorities company, costs can be treated fixed assets, expenses. company charge purchases materials tools, software, office equipment furniture whose unit price does exceed certain threshold. There are two options available namely: pass investments assets treat them expense. These situations made possible thanks