DEPRECIAÇÃO DOS IMOBILIZADOS: CONCEITO

Abstract

This paper analyzes, through a bibliographical review, the concept of depreciation of fixed assets of companies. According to the authors, the depreciation, in general, corresponds to a value of devaluation of the machines and equipment of the companies. This devaluation is due to the loss of useful life and technological advancement, which means that there are always more modern machinery and equipment, so that everything the company owns, falls into disuse. Virtually all the assets that a company owns, which are located in property, plant and equipment, suffer depreciation. This expense, in general, represents the amount that will be used to purchase new machines and equipment at the appropriate time. The authors surveyed showed unanimity regarding the subject and give a significant importance to the BP (Balance Sheet) and to the DRE (Statement of the Results of the Exercise), as these two surveys show how the finances of the companies are. All your income and expenses in a detailed and safe way.