Wybrane zagadnienia wycofywania z eksploatacji środków trwałych
Streszczenie
The present situation in the GDR in the field of withdrawal of fixed
assets from exploitation is characterized with a small degrее of withdrawal
of capital goods and considerable break-up of such operations into
numerous small-range operations. Simultaneously it should be remembered
that the process of fixed assets withdrawal constitutes one fif the stages
of fixed assets reproduction.
In order to meet the requirements imposed by comprehensive planning of
the reproduction process it should be accepted that the basis of making
decisions concerning withdrawal of fixed assets should be provided not
by standardized life span of fixed assets and amortization periods based
on it, but conclusions concerning utility value of fixed assets.
The article also discusses in detail consequences of fixed assets
liquidation for thair utility value. They possess a character of inevitable
and potential consequences.