Depreciation and amortization of fixed assets

Fixed assets are subject to physical and moral deterioration. Physical deterioration consists in the fact that fixed assets over time gradually lose their production and technical qualities and completely fail, i.e. lose their use value. For different groups of fixed assets, physical wear and tear manifests itself in different ways. For equipment, wear is expressed […]

Determining the Trend of a Time Series

After seasonal variations have been excluded from the original time series, the trend of the time series is determined in the traditional way. The type of dependence for the trend (linear or nonlinear) is selected and then the coefficients of the regression equation are determined by the method of least squares. However, due to the […]