Wybrane zagadnienia wycofywania z eksploatacji środków trwałych

Abstract

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.