Viziuni cu privire la calcularea ratei de amortizare la unele active biologice mature producătoare incluse în componenţa celor curente

Abstract

The determination of the rationality and how to calculate the value of production of laying hens and its reduction due to physiological factors for the development of biological assets operated in production. A monographic study was effectuated to, the poultry business activity in Republic of Moldova concerning the records of laying hens and the formation of their value, and the influence of taxable income. In the result, we've developed a mechanism for calculating the reduction of hens’ value and its reporting to the cost of the obtained eggs. It outlined how to calculate the values’ share of laying hens that are included in the cost of obtained eggs according the stages of production and possible taxable consequences.