Comparative analysis of the accounting mechanism of depreciation in the USSR and Russia

Today the Russian economy has a high level of the depreciation of fixed assets. The reason of such condition is an inappropriate use of depreciation funds. The USSR’s accounting system did not allow this operation. Because of that, this article deals with analyzing of the USSR’s accounting of depreciation and comparison it with Russian current model. Such analysis helps to identify tool of providing targeted use of depreciation resources and realize rules of their operation.