Theoretical approaches and basic principles of developing a depreciation strategy for a transport railway corporation

The article presents the results of analyzing modern theoretical approaches and basic principles for developing the depreciation strategy (policy) of corporate parent, subsidiary and captive companies of the transport railway corporation. We have formulated and substantiated the concept of a financial mechanism that allows for effective finance management and use of payment and settlement function in order to position the place and relationship of the depreciation strategy (policy) and tax regulation for improving business, economic and financial activities of the railway corporation and its captive companies. The article presents an analysis of the choice of depreciation methods (depreciation premium) of the active part of production fixed assets and the impact on taxation, efficiency and quality indicators of its business and financial activities. The study is based on the methods of induction, deduction and general knowledge. We have given forecast recommendations for the formation of accounting policy of the corporate parent and its captive companies.