THEORETICAL AND PRACTICAL ASPECTS OF IMPROVING FIXED ASSET DEPRECIATION CALCULATION METHODS

This article examines theoretical and practical approaches to improving methods for calculating depreciation of fixed assets. The study analyzes the economic essence of depreciation, existing calculation methods, and their role in ensuring the accuracy of financial reporting and efficient asset management. Particular attention is paid to the advantages and disadvantages of commonly used depreciation methods in modern accounting practice. The article also explores ways to enhance depreciation calculation procedures in accordance with international accounting standards and current economic conditions. Based on the analysis, recommendations are proposed for improving the efficiency of fixed asset accounting and optimizing depreciation policies in enterprises.