Equipment depreciation management in production company -two points of view on the subject

The article describes equipment depreciation nature based on recovery and cost concepts. Undertaken analysis allows to conclude that these approaches prove positive outcome from opposite measures -depreciation increase (acceleration) in first case and decrease (optimization) - in second. Investigation has shown that current accounting principles and market volatility set limits to the range of applicable measures for efficiency improvement that strengthen relevance of cost concepts for depreciation expenses management.