id sid tid token lemma pos issue-293 1 1 baltic baltic PROPN issue-293 1 2 journal journal PROPN issue-293 1 3 of of ADP issue-293 1 4 economic economic ADJ issue-293 1 5 studies study NOUN issue-293 1 6 260 260 NUM issue-293 1 7 vol vol NOUN issue-293 1 8 . . PUNCT issue-293 2 1 3 3 NUM issue-293 2 2 , , PUNCT issue-293 2 3 no no INTJ issue-293 2 4 . . NOUN issue-293 2 5 5 5 NUM issue-293 2 6 , , PUNCT issue-293 2 7 2017 2017 NUM issue-293 2 8 corresponding correspond VERB issue-293 2 9 author author NOUN issue-293 2 10 : : PUNCT issue-293 2 11 1 1 NUM issue-293 2 12 department department NOUN issue-293 2 13 of of ADP issue-293 2 14 accounting accounting NOUN issue-293 2 15 and and CCONJ issue-293 2 16 analysis analysis NOUN issue-293 2 17 , , PUNCT issue-293 2 18 lviv lviv PROPN issue-293 2 19 polytechnic polytechnic ADJ issue-293 2 20 national national ADJ issue-293 2 21 university university NOUN issue-293 2 22 . . PUNCT issue-293 3 1 e e X issue-293 3 2 - - NOUN issue-293 3 3 mail mail NOUN issue-293 3 4 : : PUNCT issue-293 3 5 olesia.s.lemishovska@lpnu.ua olesia.s.lemishovska@lpnu.ua NOUN issue-293 3 6 doi doi NOUN issue-293 3 7 : : PUNCT issue-293 3 8 http://dx.doi.org/10.30525/2256-0742/2017-3-5-260-267 http://dx.doi.org/10.30525/2256-0742/2017-3-5-260-267 X issue-293 3 9 economic economic ADJ issue-293 3 10 categories category NOUN issue-293 3 11 of of ADP issue-293 3 12 “ " PUNCT issue-293 3 13 amortization amortization NOUN issue-293 3 14 ” " PUNCT issue-293 3 15 and and CCONJ issue-293 3 16 “ " PUNCT issue-293 3 17 depreciation depreciation NOUN issue-293 3 18 ” " PUNCT issue-293 3 19 : : PUNCT issue-293 3 20 the the DET issue-293 3 21 history history NOUN issue-293 3 22 of of ADP issue-293 3 23 accounting accounting NOUN issue-293 3 24 concept concept NOUN issue-293 3 25 formation formation NOUN issue-293 3 26 and and CCONJ issue-293 3 27 development development NOUN issue-293 3 28 olesia olesia PROPN issue-293 3 29 lemishovska1 lemishovska1 PROPN issue-293 4 1 lviv lviv PROPN issue-293 4 2 polytechnic polytechnic ADJ issue-293 4 3 national national ADJ issue-293 4 4 university university PROPN issue-293 4 5 , , PUNCT issue-293 4 6 ukraine ukraine PROPN issue-293 4 7 abstract abstract NOUN issue-293 4 8 . . PUNCT issue-293 5 1 the the DET issue-293 5 2 article article NOUN issue-293 5 3 deals deal VERB issue-293 5 4 with with ADP issue-293 5 5 the the DET issue-293 5 6 formation formation NOUN issue-293 5 7 and and CCONJ issue-293 5 8 development development NOUN issue-293 5 9 evolution evolution NOUN issue-293 5 10 of of ADP issue-293 5 11 the the DET issue-293 5 12 accounting accounting NOUN issue-293 5 13 concept concept NOUN issue-293 5 14 of of ADP issue-293 5 15 amortization amortization NOUN issue-293 5 16 and and CCONJ issue-293 5 17 depreciation depreciation NOUN issue-293 5 18 of of ADP issue-293 5 19 fixed fix VERB issue-293 5 20 and and CCONJ issue-293 5 21 intangible intangible ADJ issue-293 5 22 assets asset NOUN issue-293 5 23 . . PUNCT issue-293 6 1 the the DET issue-293 6 2 methodological methodological ADJ issue-293 6 3 sense sense NOUN issue-293 6 4 of of ADP issue-293 6 5 the the DET issue-293 6 6 amortization amortization NOUN issue-293 6 7 and and CCONJ issue-293 6 8 depreciation depreciation NOUN issue-293 6 9 accrual accrual ADJ issue-293 6 10 processes process NOUN issue-293 6 11 and and CCONJ issue-293 6 12 the the DET issue-293 6 13 resulting result VERB issue-293 6 14 methods method NOUN issue-293 6 15 of of ADP issue-293 6 16 their their PRON issue-293 6 17 reflection reflection NOUN issue-293 6 18 in in ADP issue-293 6 19 the the DET issue-293 6 20 accounting accounting NOUN issue-293 6 21 system system NOUN issue-293 6 22 in in ADP issue-293 6 23 the the DET issue-293 6 24 context context NOUN issue-293 6 25 of of ADP issue-293 6 26 historically historically ADV issue-293 6 27 formulated formulated ADJ issue-293 6 28 accounting accounting NOUN issue-293 6 29 theories theory NOUN issue-293 6 30 and and CCONJ issue-293 6 31 individual individual ADJ issue-293 6 32 concepts concept NOUN issue-293 6 33 are be AUX issue-293 6 34 analysed analyse VERB issue-293 6 35 . . PUNCT issue-293 7 1 an an DET issue-293 7 2 estimation estimation NOUN issue-293 7 3 of of ADP issue-293 7 4 historical historical ADJ issue-293 7 5 experience experience NOUN issue-293 7 6 through through ADP issue-293 7 7 the the DET issue-293 7 8 representation representation NOUN issue-293 7 9 of of ADP issue-293 7 10 amortization amortization NOUN issue-293 7 11 and and CCONJ issue-293 7 12 deterioration deterioration NOUN issue-293 7 13 as as ADP issue-293 7 14 objects object NOUN issue-293 7 15 of of ADP issue-293 7 16 accounting account VERB issue-293 7 17 in in ADP issue-293 7 18 interrelation interrelation NOUN issue-293 7 19 with with ADP issue-293 7 20 their their PRON issue-293 7 21 economic economic ADJ issue-293 7 22 content content NOUN issue-293 7 23 is be AUX issue-293 7 24 carried carry VERB issue-293 7 25 out out ADP issue-293 7 26 . . PUNCT issue-293 8 1 the the DET issue-293 8 2 level level NOUN issue-293 8 3 of of ADP issue-293 8 4 accounting accounting NOUN issue-293 8 5 methods method NOUN issue-293 8 6 ’ ' PUNCT issue-293 8 7 validity validity NOUN issue-293 8 8 for for ADP issue-293 8 9 calculating calculate VERB issue-293 8 10 and and CCONJ issue-293 8 11 displaying display VERB issue-293 8 12 amortization amortization NOUN issue-293 8 13 charges charge NOUN issue-293 8 14 and and CCONJ issue-293 8 15 the the DET issue-293 8 16 amount amount NOUN issue-293 8 17 of of ADP issue-293 8 18 depreciation depreciation NOUN issue-293 8 19 of of ADP issue-293 8 20 fixed fix VERB issue-293 8 21 assets asset NOUN issue-293 8 22 in in ADP issue-293 8 23 the the DET issue-293 8 24 context context NOUN issue-293 8 25 of of ADP issue-293 8 26 their their PRON issue-293 8 27 consideration consideration NOUN issue-293 8 28 from from ADP issue-293 8 29 the the DET issue-293 8 30 position position NOUN issue-293 8 31 of of ADP issue-293 8 32 capital capital NOUN issue-293 8 33 , , PUNCT issue-293 8 34 fund fund PROPN issue-293 8 35 , , PUNCT issue-293 8 36 reserve reserve NOUN issue-293 8 37 and and CCONJ issue-293 8 38 regulatory regulatory ADJ issue-293 8 39 item item NOUN issue-293 8 40 are be AUX issue-293 8 41 analysed analyse VERB issue-293 8 42 . . PUNCT issue-293 9 1 the the DET issue-293 9 2 possibilities possibility NOUN issue-293 9 3 of of ADP issue-293 9 4 applying apply VERB issue-293 9 5 separate separate ADJ issue-293 9 6 historically historically ADV issue-293 9 7 formulated formulate VERB issue-293 9 8 ideas idea NOUN issue-293 9 9 for for ADP issue-293 9 10 developing develop VERB issue-293 9 11 an an DET issue-293 9 12 improved improved ADJ issue-293 9 13 concept concept NOUN issue-293 9 14 of of ADP issue-293 9 15 accounting accounting NOUN issue-293 9 16 amortization amortization NOUN issue-293 9 17 adequate adequate ADJ issue-293 9 18 for for SCONJ issue-293 9 19 the the DET issue-293 9 20 modern modern ADJ issue-293 9 21 economy economy NOUN issue-293 9 22 are be AUX issue-293 9 23 set set VERB issue-293 9 24 forth forth ADV issue-293 9 25 . . PUNCT issue-293 10 1 the the DET issue-293 10 2 aim aim NOUN issue-293 10 3 of of ADP issue-293 10 4 the the DET issue-293 10 5 article article NOUN issue-293 10 6 is be AUX issue-293 10 7 a a DET issue-293 10 8 historiographic historiographic ADJ issue-293 10 9 analysis analysis NOUN issue-293 10 10 of of ADP issue-293 10 11 the the DET issue-293 10 12 principal principal ADJ issue-293 10 13 approaches approach NOUN issue-293 10 14 and and CCONJ issue-293 10 15 methodological methodological ADJ issue-293 10 16 foundations foundation NOUN issue-293 10 17 of of ADP issue-293 10 18 accounting accounting NOUN issue-293 10 19 conventions convention NOUN issue-293 10 20 of of ADP issue-293 10 21 amortization amortization NOUN issue-293 10 22 , , PUNCT issue-293 10 23 depreciation depreciation NOUN issue-293 10 24 , , PUNCT issue-293 10 25 and and CCONJ issue-293 10 26 devaluation devaluation NOUN issue-293 10 27 of of ADP issue-293 10 28 economic economic ADJ issue-293 10 29 entities entity NOUN issue-293 10 30 assets asset NOUN issue-293 10 31 and and CCONJ issue-293 10 32 appropriateness appropriateness NOUN issue-293 10 33 assessment assessment NOUN issue-293 10 34 using use VERB issue-293 10 35 individual individual ADJ issue-293 10 36 developments development NOUN issue-293 10 37 in in ADP issue-293 10 38 modern modern ADJ issue-293 10 39 theory theory NOUN issue-293 10 40 and and CCONJ issue-293 10 41 practice practice NOUN issue-293 10 42 . . PUNCT issue-293 11 1 the the DET issue-293 11 2 subject subject NOUN issue-293 11 3 of of ADP issue-293 11 4 the the DET issue-293 11 5 article article NOUN issue-293 11 6 is be AUX issue-293 11 7 the the DET issue-293 11 8 study study NOUN issue-293 11 9 of of ADP issue-293 11 10 content content NOUN issue-293 11 11 and and CCONJ issue-293 11 12 nature nature NOUN issue-293 11 13 of of ADP issue-293 11 14 amortization amortization NOUN issue-293 11 15 and and CCONJ issue-293 11 16 depreciation depreciation NOUN issue-293 11 17 of of ADP issue-293 11 18 fixed fix VERB issue-293 11 19 assets asset NOUN issue-293 11 20 as as ADP issue-293 11 21 general general ADJ issue-293 11 22 economic economic ADJ issue-293 11 23 categories category NOUN issue-293 11 24 and and CCONJ issue-293 11 25 accounting accounting NOUN issue-293 11 26 objects object NOUN issue-293 11 27 . . PUNCT issue-293 12 1 methods method NOUN issue-293 12 2 of of ADP issue-293 12 3 studying study VERB issue-293 12 4 the the DET issue-293 12 5 theoretical theoretical ADJ issue-293 12 6 and and CCONJ issue-293 12 7 methodological methodological ADJ issue-293 12 8 basis basis NOUN issue-293 12 9 are be AUX issue-293 12 10 the the DET issue-293 12 11 dialectical dialectical ADJ issue-293 12 12 method method NOUN issue-293 12 13 of of ADP issue-293 12 14 cognition cognition NOUN issue-293 12 15 of of ADP issue-293 12 16 conceptual conceptual ADJ issue-293 12 17 processes process NOUN issue-293 12 18 of of ADP issue-293 12 19 “ " PUNCT issue-293 12 20 depreciation depreciation NOUN issue-293 12 21 ” " PUNCT issue-293 12 22 and and CCONJ issue-293 12 23 “ " PUNCT issue-293 12 24 amortization amortization NOUN issue-293 12 25 ” " PUNCT issue-293 12 26 , , PUNCT issue-293 12 27 analysis analysis NOUN issue-293 12 28 and and CCONJ issue-293 12 29 synthesis synthesis NOUN issue-293 12 30 , , PUNCT issue-293 12 31 induction induction NOUN issue-293 12 32 and and CCONJ issue-293 12 33 deduction deduction NOUN issue-293 12 34 , , PUNCT issue-293 12 35 comparison comparison NOUN issue-293 12 36 , , PUNCT issue-293 12 37 an an DET issue-293 12 38 abstract abstract ADJ issue-293 12 39 and and CCONJ issue-293 12 40 logical logical ADJ issue-293 12 41 method method NOUN issue-293 12 42 of of ADP issue-293 12 43 modelling modelling NOUN issue-293 12 44 . . PUNCT issue-293 13 1 the the DET issue-293 13 2 practical practical ADJ issue-293 13 3 significance significance NOUN issue-293 13 4 of of ADP issue-293 13 5 the the DET issue-293 13 6 work work NOUN issue-293 13 7 is be AUX issue-293 13 8 that that PRON issue-293 13 9 historical historical ADJ issue-293 13 10 experience experience NOUN issue-293 13 11 , , PUNCT issue-293 13 12 important important ADJ issue-293 13 13 and and CCONJ issue-293 13 14 necessary necessary ADJ issue-293 13 15 in in ADP issue-293 13 16 modern modern ADJ issue-293 13 17 conditions condition NOUN issue-293 13 18 , , PUNCT issue-293 13 19 can can AUX issue-293 13 20 be be AUX issue-293 13 21 adapted adapt VERB issue-293 13 22 by by ADP issue-293 13 23 incrusting incrust VERB issue-293 13 24 several several ADJ issue-293 13 25 ideas idea NOUN issue-293 13 26 of of ADP issue-293 13 27 the the DET issue-293 13 28 past past NOUN issue-293 13 29 . . PUNCT issue-293 14 1 value value NOUN issue-293 14 2 / / SYM issue-293 14 3 originality originality NOUN issue-293 14 4 . . PUNCT issue-293 15 1 to to PART issue-293 15 2 develop develop VERB issue-293 15 3 and and CCONJ issue-293 15 4 adapt adapt VERB issue-293 15 5 accounting accounting NOUN issue-293 15 6 concept concept NOUN issue-293 15 7 of of ADP issue-293 15 8 amortization amortization NOUN issue-293 15 9 to to ADP issue-293 15 10 the the DET issue-293 15 11 current current ADJ issue-293 15 12 conditions condition NOUN issue-293 15 13 , , PUNCT issue-293 15 14 it it PRON issue-293 15 15 is be AUX issue-293 15 16 advisable advisable ADJ issue-293 15 17 to to PART issue-293 15 18 turn turn VERB issue-293 15 19 to to ADP issue-293 15 20 the the DET issue-293 15 21 ideas idea NOUN issue-293 15 22 and and CCONJ issue-293 15 23 conceptual conceptual ADJ issue-293 15 24 approaches approach NOUN issue-293 15 25 developed develop VERB issue-293 15 26 in in ADP issue-293 15 27 previous previous ADJ issue-293 15 28 historical historical ADJ issue-293 15 29 periods period NOUN issue-293 15 30 . . PUNCT issue-293 16 1 in in ADP issue-293 16 2 particular particular ADJ issue-293 16 3 , , PUNCT issue-293 16 4 it it PRON issue-293 16 5 may may AUX issue-293 16 6 be be AUX issue-293 16 7 considered consider VERB issue-293 16 8 advisable advisable ADJ issue-293 16 9 to to PART issue-293 16 10 use use VERB issue-293 16 11 the the DET issue-293 16 12 conceptual conceptual ADJ issue-293 16 13 framework framework NOUN issue-293 16 14 of of ADP issue-293 16 15 e. e. PROPN issue-293 16 16 schmalenbach schmalenbach PROPN issue-293 16 17 , , PUNCT issue-293 16 18 who who PRON issue-293 16 19 proposes propose VERB issue-293 16 20 the the DET issue-293 16 21 creation creation NOUN issue-293 16 22 of of ADP issue-293 16 23 a a DET issue-293 16 24 transit transit NOUN issue-293 16 25 account account NOUN issue-293 16 26 “ " PUNCT issue-293 16 27 reserve reserve NOUN issue-293 16 28 for for ADP issue-293 16 29 inflation inflation NOUN issue-293 16 30 ” " PUNCT issue-293 16 31 to to PART issue-293 16 32 account account VERB issue-293 16 33 for for ADP issue-293 16 34 deviations deviation NOUN issue-293 16 35 of of ADP issue-293 16 36 the the DET issue-293 16 37 revalued revalue VERB issue-293 16 38 value value NOUN issue-293 16 39 when when SCONJ issue-293 16 40 placed place VERB issue-293 16 41 on on ADP issue-293 16 42 the the DET issue-293 16 43 balance balance NOUN issue-293 16 44 of of ADP issue-293 16 45 an an DET issue-293 16 46 object object NOUN issue-293 16 47 . . PUNCT issue-293 17 1 the the DET issue-293 17 2 urgency urgency NOUN issue-293 17 3 and and CCONJ issue-293 17 4 , , PUNCT issue-293 17 5 obviously obviously ADV issue-293 17 6 , , PUNCT issue-293 17 7 the the DET issue-293 17 8 advisability advisability NOUN issue-293 17 9 of of ADP issue-293 17 10 introducing introduce VERB issue-293 17 11 such such DET issue-293 17 12 a a DET issue-293 17 13 “ " PUNCT issue-293 17 14 false false ADJ issue-293 17 15 ” " PUNCT issue-293 17 16 object object NOUN issue-293 17 17 is be AUX issue-293 17 18 argued argue VERB issue-293 17 19 at at ADP issue-293 17 20 once once ADV issue-293 17 21 by by ADP issue-293 17 22 several several ADJ issue-293 17 23 factors factor NOUN issue-293 17 24     SPACE issue-293 17 25 – – PUNCT issue-293 17 26 the the DET issue-293 17 27 real real ADJ issue-293 17 28 existence existence NOUN issue-293 17 29 of of ADP issue-293 17 30 inflationary inflationary ADJ issue-293 17 31 processes process NOUN issue-293 17 32 in in ADP issue-293 17 33 the the DET issue-293 17 34 modern modern ADJ issue-293 17 35 economy economy NOUN issue-293 17 36 and and CCONJ issue-293 17 37 dynamics dynamic NOUN issue-293 17 38 of of ADP issue-293 17 39 their their PRON issue-293 17 40 continuation continuation NOUN issue-293 17 41 to to ADP issue-293 17 42 the the DET issue-293 17 43 observational observational ADJ issue-293 17 44 period period NOUN issue-293 17 45 is be AUX issue-293 17 46 evident evident ADJ issue-293 17 47 ; ; PUNCT issue-293 17 48 devaluation devaluation NOUN issue-293 17 49 of of ADP issue-293 17 50 the the DET issue-293 17 51 purchasing purchase VERB issue-293 17 52 power power NOUN issue-293 17 53 of of ADP issue-293 17 54 the the DET issue-293 17 55 accumulated accumulate VERB issue-293 17 56 amortization amortization NOUN issue-293 17 57 resource resource NOUN issue-293 17 58 ; ; PUNCT issue-293 17 59 the the DET issue-293 17 60 rapid rapid ADJ issue-293 17 61 pace pace NOUN issue-293 17 62 of of ADP issue-293 17 63 technological technological ADJ issue-293 17 64 progress progress NOUN issue-293 17 65 does do AUX issue-293 17 66 not not PART issue-293 17 67 allow allow VERB issue-293 17 68 talking talk VERB issue-293 17 69 about about ADP issue-293 17 70 the the DET issue-293 17 71 reproduction reproduction NOUN issue-293 17 72 of of ADP issue-293 17 73 fixed fix VERB issue-293 17 74 capital capital NOUN issue-293 17 75 by by ADP issue-293 17 76 the the DET issue-293 17 77 method method NOUN issue-293 17 78 of of ADP issue-293 17 79 “ " PUNCT issue-293 17 80 acquiring acquire VERB issue-293 17 81 an an DET issue-293 17 82 analogue analogue NOUN issue-293 17 83 ” " PUNCT issue-293 17 84 . . PUNCT issue-293 18 1 key key ADJ issue-293 18 2 words word NOUN issue-293 18 3 : : PUNCT issue-293 18 4 accounting accounting NOUN issue-293 18 5 , , PUNCT issue-293 18 6 fixed fix VERB issue-293 18 7 assets asset NOUN issue-293 18 8 , , PUNCT issue-293 18 9 amortization amortization NOUN issue-293 18 10 , , PUNCT issue-293 18 11 depreciation depreciation NOUN issue-293 18 12 , , PUNCT issue-293 18 13 devaluation devaluation NOUN issue-293 18 14 , , PUNCT issue-293 18 15 concept concept NOUN issue-293 18 16 , , PUNCT issue-293 18 17 accounts account NOUN issue-293 18 18 , , PUNCT issue-293 18 19 reserve reserve NOUN issue-293 18 20 , , PUNCT issue-293 18 21 regulatory regulatory ADJ issue-293 18 22 , , PUNCT issue-293 18 23 accrual accrual ADJ issue-293 18 24 methods method NOUN issue-293 18 25 , , PUNCT issue-293 18 26 renovation renovation NOUN issue-293 18 27 , , PUNCT issue-293 18 28 fund fund NOUN issue-293 18 29 , , PUNCT issue-293 18 30 balance balance NOUN issue-293 18 31 generalization generalization NOUN issue-293 18 32 . . PUNCT issue-293 19 1 jel jel PROPN issue-293 19 2 classification classification NOUN issue-293 19 3 : : PUNCT issue-293 19 4 b10 b10 PROPN issue-293 19 5 , , PUNCT issue-293 19 6 b41 b41 NOUN issue-293 19 7 , , PUNCT issue-293 19 8 m41 m41 NOUN issue-293 19 9 1 1 NUM issue-293 19 10 . . PUNCT issue-293 19 11 introduction introduction NOUN issue-293 19 12 in in ADP issue-293 19 13 the the DET issue-293 19 14 theoretical theoretical ADJ issue-293 19 15 and and CCONJ issue-293 19 16 applied applied ADJ issue-293 19 17 economics economic NOUN issue-293 19 18 , , PUNCT issue-293 19 19 the the DET issue-293 19 20 issues issue NOUN issue-293 19 21 of of ADP issue-293 19 22 the the DET issue-293 19 23 monetary monetary ADJ issue-293 19 24 value value NOUN issue-293 19 25 of of ADP issue-293 19 26 objects object NOUN issue-293 19 27 , , PUNCT issue-293 19 28 phenomena phenomenon NOUN issue-293 19 29 or or CCONJ issue-293 19 30 processes process NOUN issue-293 19 31 that that PRON issue-293 19 32 can can AUX issue-293 19 33 not not PART issue-293 19 34 be be AUX issue-293 19 35 measured measure VERB issue-293 19 36 , , PUNCT issue-293 19 37 weighed weigh VERB issue-293 19 38 , , PUNCT issue-293 19 39 and and CCONJ issue-293 19 40 finally finally ADV issue-293 19 41 , , PUNCT issue-293 19 42 objectively objectively ADV issue-293 19 43 evaluated evaluate VERB issue-293 19 44 , , PUNCT issue-293 19 45 have have AUX issue-293 19 46 always always ADV issue-293 19 47 been be AUX issue-293 19 48 and and CCONJ issue-293 19 49 remain remain VERB issue-293 19 50 the the DET issue-293 19 51 most most ADV issue-293 19 52 problematic problematic ADJ issue-293 19 53 and and CCONJ issue-293 19 54 controversial controversial ADJ issue-293 19 55 . . PUNCT issue-293 20 1 throughout throughout ADP issue-293 20 2 the the DET issue-293 20 3 entire entire ADJ issue-293 20 4 historical historical ADJ issue-293 20 5 period period NOUN issue-293 20 6 of of ADP issue-293 20 7 economic economic ADJ issue-293 20 8 science science NOUN issue-293 20 9 , , PUNCT issue-293 20 10 depreciation depreciation NOUN issue-293 20 11 and and CCONJ issue-293 20 12 amortization amortization NOUN issue-293 20 13 of of ADP issue-293 20 14 fixed fix VERB issue-293 20 15 ( ( PUNCT issue-293 20 16 longterm longterm NOUN issue-293 20 17 ) ) PUNCT issue-293 20 18 assets asset NOUN issue-293 20 19 of of ADP issue-293 20 20 economic economic ADJ issue-293 20 21 entities entity NOUN issue-293 20 22 of of ADP issue-293 20 23 any any DET issue-293 20 24 type type NOUN issue-293 20 25 belonged belong VERB issue-293 20 26 to to ADP issue-293 20 27 such such ADJ issue-293 20 28 objects object NOUN issue-293 20 29 up up ADP issue-293 20 30 till till SCONJ issue-293 20 31 now now ADV issue-293 20 32 . . PUNCT issue-293 21 1 in in ADP issue-293 21 2 the the DET issue-293 21 3 modern modern ADJ issue-293 21 4 general general ADJ issue-293 21 5 economic economic ADJ issue-293 21 6 sense sense NOUN issue-293 21 7 , , PUNCT issue-293 21 8 amortization amortization NOUN issue-293 21 9 is be AUX issue-293 21 10 usually usually ADV issue-293 21 11 understood understand VERB issue-293 21 12 as as ADP issue-293 21 13 the the DET issue-293 21 14 process process NOUN issue-293 21 15 of of ADP issue-293 21 16 gradual gradual ADJ issue-293 21 17 transfer transfer NOUN issue-293 21 18 of of ADP issue-293 21 19 the the DET issue-293 21 20 fixed fix VERB issue-293 21 21 assets asset NOUN issue-293 21 22 value value NOUN issue-293 21 23 ( ( PUNCT issue-293 21 24 transferring transfer VERB issue-293 21 25 it it PRON issue-293 21 26 to to ADP issue-293 21 27 the the DET issue-293 21 28 costs cost NOUN issue-293 21 29 of of ADP issue-293 21 30 production production NOUN issue-293 21 31 or or CCONJ issue-293 21 32 circulation circulation NOUN issue-293 21 33 ) ) PUNCT issue-293 21 34 as as SCONJ issue-293 21 35 they they PRON issue-293 21 36 depreciate depreciate VERB issue-293 21 37 and and CCONJ issue-293 21 38 this this DET issue-293 21 39 value value NOUN issue-293 21 40 is be AUX issue-293 21 41 used use VERB issue-293 21 42 in in ADP issue-293 21 43 the the DET issue-293 21 44 processes process NOUN issue-293 21 45 of of ADP issue-293 21 46 fixed fix VERB issue-293 21 47 capital capital NOUN issue-293 21 48 reproduction reproduction NOUN issue-293 21 49 . . PUNCT issue-293 22 1 so so ADV issue-293 22 2 , , PUNCT issue-293 22 3 the the DET issue-293 22 4 economic economic ADJ issue-293 22 5 science science NOUN issue-293 22 6 ( ( PUNCT issue-293 22 7 in in ADP issue-293 22 8 any any DET issue-293 22 9 case case NOUN issue-293 22 10 , , PUNCT issue-293 22 11 the the DET issue-293 22 12 domestic domestic ADJ issue-293 22 13 one one NOUN issue-293 22 14 ) ) PUNCT issue-293 22 15 , , PUNCT issue-293 22 16 and and CCONJ issue-293 22 17 furthermore furthermore ADV issue-293 22 18 , , PUNCT issue-293 22 19 baltic baltic ADJ issue-293 22 20 journal journal NOUN issue-293 22 21 of of ADP issue-293 22 22 economic economic ADJ issue-293 22 23 studies study NOUN issue-293 22 24 261 261 NUM issue-293 22 25 vol vol NOUN issue-293 22 26 . . PUNCT issue-293 23 1 3 3 NUM issue-293 23 2 , , PUNCT issue-293 23 3 no no INTJ issue-293 23 4 . . NOUN issue-293 23 5 5 5 NUM issue-293 23 6 , , PUNCT issue-293 23 7 2017 2017 NUM issue-293 23 8 mostly mostly ADV issue-293 23 9 adheres adhere VERB issue-293 23 10 to to ADP issue-293 23 11 the the DET issue-293 23 12 position position NOUN issue-293 23 13 that that PRON issue-293 23 14 the the DET issue-293 23 15 amortization amortization NOUN issue-293 23 16 sources source NOUN issue-293 23 17 have have VERB issue-293 23 18 a a DET issue-293 23 19 purely purely ADV issue-293 23 20 designated designate VERB issue-293 23 21 purpose purpose NOUN issue-293 23 22 and and CCONJ issue-293 23 23 are be AUX issue-293 23 24 sent send VERB issue-293 23 25 to to ADP issue-293 23 26 reproduction reproduction NOUN issue-293 23 27 processes process NOUN issue-293 23 28 that that PRON issue-293 23 29 , , PUNCT issue-293 23 30 to to ADP issue-293 23 31 some some DET issue-293 23 32 extent extent NOUN issue-293 23 33 , , PUNCT issue-293 23 34 retain retain VERB issue-293 23 35 fixed fix VERB issue-293 23 36 capital capital NOUN issue-293 23 37 at at ADP issue-293 23 38 the the DET issue-293 23 39 achieved achieve VERB issue-293 23 40 level level NOUN issue-293 23 41 . . PUNCT issue-293 24 1 the the DET issue-293 24 2 formalization formalization NOUN issue-293 24 3 of of ADP issue-293 24 4 economic economic ADJ issue-293 24 5 categories category NOUN issue-293 24 6 ( ( PUNCT issue-293 24 7 “ " PUNCT issue-293 24 8 the the DET issue-293 24 9 amount amount NOUN issue-293 24 10 of of ADP issue-293 24 11 accumulated accumulate VERB issue-293 24 12 amortization amortization NOUN issue-293 24 13 ( ( PUNCT issue-293 24 14 depreciation depreciation NOUN issue-293 24 15 ) ) PUNCT issue-293 24 16 ” " PUNCT issue-293 24 17 , , PUNCT issue-293 24 18 “ " PUNCT issue-293 24 19 amortization amortization NOUN issue-293 24 20 fund fund NOUN issue-293 24 21 ( ( PUNCT issue-293 24 22 capital capital NOUN issue-293 24 23 ) ) PUNCT issue-293 24 24 ” " PUNCT issue-293 24 25 , , PUNCT issue-293 24 26 “ " PUNCT issue-293 24 27 depreciation depreciation NOUN issue-293 24 28 of of ADP issue-293 24 29 fixed fix VERB issue-293 24 30 assets asset NOUN issue-293 24 31 ” " PUNCT issue-293 24 32 ) ) PUNCT issue-293 24 33 at at ADP issue-293 24 34 all all DET issue-293 24 35 historical historical ADJ issue-293 24 36 stages stage NOUN issue-293 24 37 of of ADP issue-293 24 38 economic economic ADJ issue-293 24 39 science science NOUN issue-293 24 40 has have AUX issue-293 24 41 been be AUX issue-293 24 42 carried carry VERB issue-293 24 43 out out ADP issue-293 24 44 in in ADP issue-293 24 45 the the DET issue-293 24 46 accounting accounting NOUN issue-293 24 47 system system NOUN issue-293 24 48 and and CCONJ issue-293 24 49 finds find VERB issue-293 24 50 expression expression NOUN issue-293 24 51 in in ADP issue-293 24 52 specific specific ADJ issue-293 24 53 accounting accounting NOUN issue-293 24 54 facilities facility NOUN issue-293 24 55 and and CCONJ issue-293 24 56 reporting reporting NOUN issue-293 24 57 items item NOUN issue-293 24 58 . . PUNCT issue-293 25 1 the the DET issue-293 25 2 issue issue NOUN issue-293 25 3 of of ADP issue-293 25 4 amortization amortization NOUN issue-293 25 5 and and CCONJ issue-293 25 6 depreciation depreciation NOUN issue-293 25 7 calculating calculating NOUN issue-293 25 8 has have AUX issue-293 25 9 been be AUX issue-293 25 10 problematic problematic ADJ issue-293 25 11 and and CCONJ issue-293 25 12 ambiguous ambiguous ADJ issue-293 25 13 throughout throughout ADP issue-293 25 14 the the DET issue-293 25 15 history history NOUN issue-293 25 16 of of ADP issue-293 25 17 accounting accounting NOUN issue-293 25 18 . . PUNCT issue-293 26 1 in in ADP issue-293 26 2 the the DET issue-293 26 3 coordinates coordinate NOUN issue-293 26 4 of of ADP issue-293 26 5 various various ADJ issue-293 26 6 scientific scientific ADJ issue-293 26 7 schools school NOUN issue-293 26 8 , , PUNCT issue-293 26 9 accounting accounting NOUN issue-293 26 10 theories theory NOUN issue-293 26 11 , , PUNCT issue-293 26 12 own own ADJ issue-293 26 13 views view NOUN issue-293 26 14 and and CCONJ issue-293 26 15 considerations consideration NOUN issue-293 26 16 , , PUNCT issue-293 26 17 scholars scholar NOUN issue-293 26 18 in in ADP issue-293 26 19 the the DET issue-293 26 20 field field NOUN issue-293 26 21 of of ADP issue-293 26 22 accounting accounting NOUN issue-293 26 23 science science NOUN issue-293 26 24 tried try VERB issue-293 26 25 differently differently ADV issue-293 26 26 to to PART issue-293 26 27 solve solve VERB issue-293 26 28 clearly clearly ADV issue-293 26 29 the the DET issue-293 26 30 problematic problematic ADJ issue-293 26 31 issues issue NOUN issue-293 26 32 that that PRON issue-293 26 33 arose arise VERB issue-293 26 34 in in ADP issue-293 26 35 the the DET issue-293 26 36 processes process NOUN issue-293 26 37 managing manage VERB issue-293 26 38 practice practice NOUN issue-293 26 39 of of ADP issue-293 26 40 the the DET issue-293 26 41 fixed fix VERB issue-293 26 42 assets asset NOUN issue-293 26 43 ( ( PUNCT issue-293 26 44 fixed fix VERB issue-293 26 45 capital capital NOUN issue-293 26 46 ) ) PUNCT issue-293 26 47 reproduction reproduction NOUN issue-293 26 48 of of ADP issue-293 26 49 the the DET issue-293 26 50 enterprise enterprise NOUN issue-293 26 51 . . PUNCT issue-293 27 1 with with ADP issue-293 27 2 the the DET issue-293 27 3 technological technological ADJ issue-293 27 4 development development NOUN issue-293 27 5 and and CCONJ issue-293 27 6 the the DET issue-293 27 7 acquisition acquisition NOUN issue-293 27 8 of of ADP issue-293 27 9 the the DET issue-293 27 10 non non ADJ issue-293 27 11 - - ADJ issue-293 27 12 material material ADJ issue-293 27 13 component component NOUN issue-293 27 14 importance importance NOUN issue-293 27 15 in in ADP issue-293 27 16 the the DET issue-293 27 17 economic economic ADJ issue-293 27 18 potential potential NOUN issue-293 27 19 of of ADP issue-293 27 20 modern modern ADJ issue-293 27 21 economic economic ADJ issue-293 27 22 entities entity NOUN issue-293 27 23 , , PUNCT issue-293 27 24 the the DET issue-293 27 25 problem problem NOUN issue-293 27 26 of of ADP issue-293 27 27 calculating calculate VERB issue-293 27 28 the the DET issue-293 27 29 depreciation depreciation NOUN issue-293 27 30 and and CCONJ issue-293 27 31 amortization amortization NOUN issue-293 27 32 of of ADP issue-293 27 33 fixed fix VERB issue-293 27 34 capital capital NOUN issue-293 27 35 and and CCONJ issue-293 27 36 reflecting reflect VERB issue-293 27 37 them they PRON issue-293 27 38 in in ADP issue-293 27 39 the the DET issue-293 27 40 accounting accounting NOUN issue-293 27 41 system system NOUN issue-293 27 42 was be AUX issue-293 27 43 further far ADV issue-293 27 44 strengthened strengthen VERB issue-293 27 45 by by ADP issue-293 27 46 updating update VERB issue-293 27 47 research research NOUN issue-293 27 48 studies study NOUN issue-293 27 49 in in ADP issue-293 27 50 the the DET issue-293 27 51 direction direction NOUN issue-293 27 52 of of ADP issue-293 27 53 developing develop VERB issue-293 27 54 and and CCONJ issue-293 27 55 justifying justify VERB issue-293 27 56 an an DET issue-293 27 57 accounting accounting NOUN issue-293 27 58 concept concept NOUN issue-293 27 59 of of ADP issue-293 27 60 amortization amortization NOUN issue-293 27 61 and and CCONJ issue-293 27 62 depreciation depreciation NOUN issue-293 27 63 of of ADP issue-293 27 64 non non ADJ issue-293 27 65 - - ADJ issue-293 27 66 economic economic ADJ issue-293 27 67 resources resource NOUN issue-293 27 68 of of ADP issue-293 27 69 a a DET issue-293 27 70 modern modern ADJ issue-293 27 71 enterprise enterprise NOUN issue-293 27 72 . . PUNCT issue-293 28 1 given give VERB issue-293 28 2 the the DET issue-293 28 3 numerous numerous ADJ issue-293 28 4 historical historical ADJ issue-293 28 5 developments development NOUN issue-293 28 6 and and CCONJ issue-293 28 7 inventions invention NOUN issue-293 28 8 in in ADP issue-293 28 9 the the DET issue-293 28 10 field field NOUN issue-293 28 11 of of ADP issue-293 28 12 the the DET issue-293 28 13 amortization amortization NOUN issue-293 28 14 and and CCONJ issue-293 28 15 depreciation depreciation NOUN issue-293 28 16 theory theory NOUN issue-293 28 17 , , PUNCT issue-293 28 18 the the DET issue-293 28 19 developed develop VERB issue-293 28 20 methods method NOUN issue-293 28 21 , , PUNCT issue-293 28 22 procedural procedural ADJ issue-293 28 23 and and CCONJ issue-293 28 24 conceptual conceptual ADJ issue-293 28 25 principles principle NOUN issue-293 28 26 of of ADP issue-293 28 27 reflecting reflect VERB issue-293 28 28 these these DET issue-293 28 29 objects object NOUN issue-293 28 30 in in ADP issue-293 28 31 various various ADJ issue-293 28 32 accounting accounting NOUN issue-293 28 33 models model NOUN issue-293 28 34 , , PUNCT issue-293 28 35 many many ADJ issue-293 28 36 scholars scholar NOUN issue-293 28 37 believe believe VERB issue-293 28 38 that that SCONJ issue-293 28 39 it it PRON issue-293 28 40 is be AUX issue-293 28 41 reasonable reasonable ADJ issue-293 28 42 to to PART issue-293 28 43 implement implement VERB issue-293 28 44 the the DET issue-293 28 45 accounting accounting NOUN issue-293 28 46 concept concept NOUN issue-293 28 47 of of ADP issue-293 28 48 amortization amortization NOUN issue-293 28 49 and and CCONJ issue-293 28 50 depreciation depreciation NOUN issue-293 28 51 with with ADP issue-293 28 52 the the DET issue-293 28 53 use use NOUN issue-293 28 54 of of ADP issue-293 28 55 separate separate ADJ issue-293 28 56 basic basic ADJ issue-293 28 57 principles principle NOUN issue-293 28 58 , , PUNCT issue-293 28 59 substantiated substantiate VERB issue-293 28 60 at at ADP issue-293 28 61 different different ADJ issue-293 28 62 historical historical ADJ issue-293 28 63 periods period NOUN issue-293 28 64 of of ADP issue-293 28 65 accounting accounting NOUN issue-293 28 66 science science NOUN issue-293 28 67 development development NOUN issue-293 28 68 : : PUNCT issue-293 28 69 “ " PUNCT issue-293 28 70 to to PART issue-293 28 71 improve improve VERB issue-293 28 72 the the DET issue-293 28 73 operations operation NOUN issue-293 28 74 accounting account VERB issue-293 28 75 on on ADP issue-293 28 76 the the DET issue-293 28 77 amortization amortization NOUN issue-293 28 78 charging charging NOUN issue-293 28 79 of of ADP issue-293 28 80 fixed fix VERB issue-293 28 81 assets asset NOUN issue-293 28 82 at at ADP issue-293 28 83 the the DET issue-293 28 84 modern modern ADJ issue-293 28 85 stage stage NOUN issue-293 28 86 , , PUNCT issue-293 28 87 one one PRON issue-293 28 88 should should AUX issue-293 28 89 take take VERB issue-293 28 90 into into ADP issue-293 28 91 account account NOUN issue-293 28 92 the the DET issue-293 28 93 experience experience NOUN issue-293 28 94 and and CCONJ issue-293 28 95 achievements achievement NOUN issue-293 28 96 of of ADP issue-293 28 97 past past ADJ issue-293 28 98 generations generation NOUN issue-293 28 99 , , PUNCT issue-293 28 100 use use VERB issue-293 28 101 the the DET issue-293 28 102 results result NOUN issue-293 28 103 of of ADP issue-293 28 104 searches search NOUN issue-293 28 105 of of ADP issue-293 28 106 predecessors predecessor NOUN issue-293 28 107 , , PUNCT issue-293 28 108 and and CCONJ issue-293 28 109 use use VERB issue-293 28 110 the the DET issue-293 28 111 knowledge knowledge NOUN issue-293 28 112 and and CCONJ issue-293 28 113 skills skill NOUN issue-293 28 114 acquired acquire VERB issue-293 28 115 by by ADP issue-293 28 116 them they PRON issue-293 28 117 ” " PUNCT issue-293 28 118 ( ( PUNCT issue-293 28 119 shchyrska shchyrska NOUN issue-293 28 120 , , PUNCT issue-293 28 121 2013 2013 NUM issue-293 28 122 ) ) PUNCT issue-293 28 123 , , PUNCT issue-293 28 124 it it PRON issue-293 28 125 is be AUX issue-293 28 126 advisable advisable ADJ issue-293 28 127 to to PART issue-293 28 128 conduct conduct VERB issue-293 28 129 in in ADP issue-293 28 130 - - PUNCT issue-293 28 131 depth depth NOUN issue-293 28 132 studies study NOUN issue-293 28 133 of of ADP issue-293 28 134 the the DET issue-293 28 135 economic economic ADJ issue-293 28 136 essence essence NOUN issue-293 28 137 of of ADP issue-293 28 138 the the DET issue-293 28 139 accounting accounting NOUN issue-293 28 140 concept concept NOUN issue-293 28 141 of of ADP issue-293 28 142 amortization amortization NOUN issue-293 28 143 in in ADP issue-293 28 144 its its PRON issue-293 28 145 historical historical ADJ issue-293 28 146 development development NOUN issue-293 28 147 ( ( PUNCT issue-293 28 148 kulikova kulikova PROPN issue-293 28 149 , , PUNCT issue-293 28 150 2015 2015 NUM issue-293 28 151 ) ) PUNCT issue-293 28 152 . . PUNCT issue-293 29 1 the the DET issue-293 29 2 abovementioned abovementione VERB issue-293 29 3 updates update VERB issue-293 29 4 the the DET issue-293 29 5 direction direction NOUN issue-293 29 6 of of ADP issue-293 29 7 scientific scientific ADJ issue-293 29 8 research research NOUN issue-293 29 9 on on ADP issue-293 29 10 historical historical ADJ issue-293 29 11 developments development NOUN issue-293 29 12 in in ADP issue-293 29 13 content content NOUN issue-293 29 14 , , PUNCT issue-293 29 15 conceptual conceptual ADJ issue-293 29 16 and and CCONJ issue-293 29 17 methodological methodological ADJ issue-293 29 18 foundations foundation NOUN issue-293 29 19 and and CCONJ issue-293 29 20 methods method NOUN issue-293 29 21 for for ADP issue-293 29 22 recording record VERB issue-293 29 23 depreciation depreciation NOUN issue-293 29 24 and and CCONJ issue-293 29 25 amortization amortization NOUN issue-293 29 26 of of ADP issue-293 29 27 fixed fix VERB issue-293 29 28 capital capital NOUN issue-293 29 29 of of ADP issue-293 29 30 economic economic ADJ issue-293 29 31 entities entity NOUN issue-293 29 32 , , PUNCT issue-293 29 33 the the DET issue-293 29 34 disclosure disclosure NOUN issue-293 29 35 of of ADP issue-293 29 36 results result NOUN issue-293 29 37 in in ADP issue-293 29 38 public public ADJ issue-293 29 39 financial financial ADJ issue-293 29 40 reporting reporting NOUN issue-293 29 41 , , PUNCT issue-293 29 42 combining combine VERB issue-293 29 43 the the DET issue-293 29 44 possibilities possibility NOUN issue-293 29 45 of of ADP issue-293 29 46 their their PRON issue-293 29 47 real real ADJ issue-293 29 48 solution solution NOUN issue-293 29 49 by by ADP issue-293 29 50 referring refer VERB issue-293 29 51 to to ADP issue-293 29 52 the the DET issue-293 29 53 developments development NOUN issue-293 29 54 in in ADP issue-293 29 55 this this DET issue-293 29 56 area area NOUN issue-293 29 57 in in ADP issue-293 29 58 different different ADJ issue-293 29 59 historical historical ADJ issue-293 29 60 periods period NOUN issue-293 29 61 . . PUNCT issue-293 30 1 2 2 X issue-293 30 2 . . X issue-293 30 3 analysis analysis NOUN issue-293 30 4 of of ADP issue-293 30 5 modern modern ADJ issue-293 30 6 studies study NOUN issue-293 30 7 of of ADP issue-293 30 8 economic economic ADJ issue-293 30 9 categories category NOUN issue-293 30 10 of of ADP issue-293 30 11 “ " PUNCT issue-293 30 12 amortization amortization NOUN issue-293 30 13 ” " PUNCT issue-293 30 14 and and CCONJ issue-293 30 15 “ " PUNCT issue-293 30 16 depreciation depreciation NOUN issue-293 30 17 ” " PUNCT issue-293 30 18 the the DET issue-293 30 19 historiographical historiographical ADJ issue-293 30 20 analysis analysis NOUN issue-293 30 21 shows show VERB issue-293 30 22 that that SCONJ issue-293 30 23 the the DET issue-293 30 24 reflection reflection NOUN issue-293 30 25 in in ADP issue-293 30 26 amortization amortization NOUN issue-293 30 27 and and CCONJ issue-293 30 28 depreciation depreciation NOUN issue-293 30 29 accounting accounting NOUN issue-293 30 30 of of ADP issue-293 30 31 fixed fix VERB issue-293 30 32 assets asset NOUN issue-293 30 33 was be AUX issue-293 30 34 recognized recognize VERB issue-293 30 35 as as ADP issue-293 30 36 imperfect imperfect ADJ issue-293 30 37 both both PRON issue-293 30 38 by by ADP issue-293 30 39 scientists scientist NOUN issue-293 30 40 of of ADP issue-293 30 41 past past ADJ issue-293 30 42 historical historical ADJ issue-293 30 43 periods period NOUN issue-293 30 44 and and CCONJ issue-293 30 45 by by ADP issue-293 30 46 modern modern ADJ issue-293 30 47 scientists scientist NOUN issue-293 30 48 . . PUNCT issue-293 31 1 at at ADP issue-293 31 2 the the DET issue-293 31 3 same same ADJ issue-293 31 4 time time NOUN issue-293 31 5 , , PUNCT issue-293 31 6 some some DET issue-293 31 7 modern modern ADJ issue-293 31 8 problems problem NOUN issue-293 31 9 of of ADP issue-293 31 10 amortization amortization NOUN issue-293 31 11 and and CCONJ issue-293 31 12 depreciation depreciation NOUN issue-293 31 13 accounting accounting NOUN issue-293 31 14 are be AUX issue-293 31 15 directly directly ADV issue-293 31 16 connected connect VERB issue-293 31 17 with with ADP issue-293 31 18 the the DET issue-293 31 19 construction construction NOUN issue-293 31 20 depravity depravity NOUN issue-293 31 21 of of ADP issue-293 31 22 the the DET issue-293 31 23 conceptual conceptual ADJ issue-293 31 24 and and CCONJ issue-293 31 25 methodological methodological ADJ issue-293 31 26 foundations foundation NOUN issue-293 31 27 of of ADP issue-293 31 28 past past ADJ issue-293 31 29 developments development NOUN issue-293 31 30 . . PUNCT issue-293 32 1 in in ADP issue-293 32 2 particular particular ADJ issue-293 32 3 , , PUNCT issue-293 32 4 p. p. PROPN issue-293 32 5 khomyn khomyn PROPN issue-293 32 6 notes note VERB issue-293 32 7 that that SCONJ issue-293 32 8 as as ADP issue-293 32 9 a a DET issue-293 32 10 result result NOUN issue-293 32 11 of of ADP issue-293 32 12 a a DET issue-293 32 13 mistake mistake NOUN issue-293 32 14 in in ADP issue-293 32 15 the the DET issue-293 32 16 past past NOUN issue-293 32 17 and and CCONJ issue-293 32 18 up up ADP issue-293 32 19 to to ADP issue-293 32 20 the the DET issue-293 32 21 present present ADJ issue-293 32 22 time time NOUN issue-293 32 23 , , PUNCT issue-293 32 24 “ " PUNCT issue-293 32 25 amortization amortization NOUN issue-293 32 26 of of ADP issue-293 32 27 fixed fix VERB issue-293 32 28 assets asset NOUN issue-293 32 29 is be AUX issue-293 32 30 mixed mix VERB issue-293 32 31 with with ADP issue-293 32 32 the the DET issue-293 32 33 depreciation depreciation NOUN issue-293 32 34 of of ADP issue-293 32 35 these these DET issue-293 32 36 funds fund NOUN issue-293 32 37 , , PUNCT issue-293 32 38 and and CCONJ issue-293 32 39 its its PRON issue-293 32 40 formation formation NOUN issue-293 32 41 is be AUX issue-293 32 42 based base VERB issue-293 32 43 on on ADP issue-293 32 44 two two NUM issue-293 32 45 diametrically diametrically ADV issue-293 32 46 opposed opposed ADJ issue-293 32 47 approaches approach NOUN issue-293 32 48 , , PUNCT issue-293 32 49 combined combine VERB issue-293 32 50 into into ADP issue-293 32 51 an an DET issue-293 32 52 elective elective ADJ issue-293 32 53 unity unity NOUN issue-293 32 54 : : PUNCT issue-293 32 55 reserve reserve NOUN issue-293 32 56 + + CCONJ issue-293 32 57 regulator regulator NOUN issue-293 32 58 ” " PUNCT issue-293 32 59 ( ( PUNCT issue-293 32 60 khomyn khomyn PROPN issue-293 32 61 , , PUNCT issue-293 32 62 pyrih pyrih NOUN issue-293 32 63 , , PUNCT issue-293 32 64 2007 2007 NUM issue-293 32 65 ) ) PUNCT issue-293 32 66 . . PUNCT issue-293 33 1 the the DET issue-293 33 2 group group NOUN issue-293 33 3 of of ADP issue-293 33 4 scientists scientist NOUN issue-293 33 5 considers consider VERB issue-293 33 6 past past ADJ issue-293 33 7 developments development NOUN issue-293 33 8 as as SCONJ issue-293 33 9 insufficiently insufficiently ADV issue-293 33 10 deeply deeply ADV issue-293 33 11 investigated investigate VERB issue-293 33 12 , , PUNCT issue-293 33 13 in in ADP issue-293 33 14 particular particular ADJ issue-293 33 15 , , PUNCT issue-293 33 16 on on ADP issue-293 33 17 the the DET issue-293 33 18 allocation allocation NOUN issue-293 33 19 of of ADP issue-293 33 20 accounting accounting NOUN issue-293 33 21 procedures procedure NOUN issue-293 33 22 for for ADP issue-293 33 23 the the DET issue-293 33 24 devaluation devaluation NOUN issue-293 33 25 of of ADP issue-293 33 26 assets asset NOUN issue-293 33 27 and and CCONJ issue-293 33 28 their their PRON issue-293 33 29 amortization amortization NOUN issue-293 33 30 . . PUNCT issue-293 34 1 for for ADP issue-293 34 2 example example NOUN issue-293 34 3 , , PUNCT issue-293 34 4 a. a. PROPN issue-293 34 5 andreenkova andreenkova PROPN issue-293 34 6 notes note VERB issue-293 34 7 that that SCONJ issue-293 34 8 “ " PUNCT issue-293 34 9 the the DET issue-293 34 10 practice practice NOUN issue-293 34 11 of of ADP issue-293 34 12 calculating calculate VERB issue-293 34 13 amortization amortization NOUN issue-293 34 14 and and CCONJ issue-293 34 15 ( ( PUNCT issue-293 34 16 or or CCONJ issue-293 34 17 ) ) PUNCT issue-293 34 18 devaluation devaluation NOUN issue-293 34 19 of of ADP issue-293 34 20 assets asset NOUN issue-293 34 21 during during ADP issue-293 34 22 the the DET issue-293 34 23 formation formation NOUN issue-293 34 24 of of ADP issue-293 34 25 a a DET issue-293 34 26 double double ADJ issue-293 34 27 - - PUNCT issue-293 34 28 entry entry NOUN issue-293 34 29 bookkeeping bookkeeping NOUN issue-293 34 30 , , PUNCT issue-293 34 31 when when SCONJ issue-293 34 32 the the DET issue-293 34 33 main main ADJ issue-293 34 34 elements element NOUN issue-293 34 35 of of ADP issue-293 34 36 modern modern ADJ issue-293 34 37 accounting accounting NOUN issue-293 34 38 were be AUX issue-293 34 39 born bear VERB issue-293 34 40 , , PUNCT issue-293 34 41 and and CCONJ issue-293 34 42 there there PRON issue-293 34 43 was be VERB issue-293 34 44 an an DET issue-293 34 45 understanding understanding NOUN issue-293 34 46 of of ADP issue-293 34 47 the the DET issue-293 34 48 need need NOUN issue-293 34 49 to to PART issue-293 34 50 reflect reflect VERB issue-293 34 51 results result NOUN issue-293 34 52 of of ADP issue-293 34 53 amortization amortization NOUN issue-293 34 54 ( ( PUNCT issue-293 34 55 devaluation devaluation NOUN issue-293 34 56 ) ) PUNCT issue-293 34 57 of of ADP issue-293 34 58 assets asset NOUN issue-293 34 59 in in ADP issue-293 34 60 the the DET issue-293 34 61 accounting accounting NOUN issue-293 34 62 , , PUNCT issue-293 34 63 at at ADP issue-293 34 64 the the DET issue-293 34 65 moment moment NOUN issue-293 34 66 it it PRON issue-293 34 67 is be AUX issue-293 34 68 not not PART issue-293 34 69 sufficiently sufficiently ADV issue-293 34 70 investigated investigate VERB issue-293 34 71 ” " PUNCT issue-293 34 72 ( ( PUNCT issue-293 34 73 andreenkova andreenkova PROPN issue-293 34 74 , , PUNCT issue-293 34 75 2016 2016 NUM issue-293 34 76 ) ) PUNCT issue-293 34 77 . . PUNCT issue-293 35 1 the the DET issue-293 35 2 discrepancy discrepancy NOUN issue-293 35 3 between between ADP issue-293 35 4 the the DET issue-293 35 5 amortization amortization NOUN issue-293 35 6 ( ( PUNCT issue-293 35 7 depreciation depreciation NOUN issue-293 35 8 ) ) PUNCT issue-293 35 9 and and CCONJ issue-293 35 10 the the DET issue-293 35 11 loss loss NOUN issue-293 35 12 of of ADP issue-293 35 13 capital capital NOUN issue-293 35 14 over over ADP issue-293 35 15 100 100 NUM issue-293 35 16 years year NOUN issue-293 35 17 ago ago ADV issue-293 35 18 was be AUX issue-293 35 19 highlighted highlight VERB issue-293 35 20 by by ADP issue-293 35 21 the the DET issue-293 35 22 lviv lviv PROPN issue-293 35 23 scholar scholar NOUN issue-293 35 24 in in ADP issue-293 35 25 the the DET issue-293 35 26 field field NOUN issue-293 35 27 of of ADP issue-293 35 28 accounting accounting NOUN issue-293 35 29 p. p. NOUN issue-293 35 30 tsompa tsompa PROPN issue-293 35 31 : : PUNCT issue-293 35 32 “ " PUNCT issue-293 35 33 the the DET issue-293 35 34 difference difference NOUN issue-293 35 35 between between ADP issue-293 35 36 the the DET issue-293 35 37 initial initial ADJ issue-293 35 38 value value NOUN issue-293 35 39 and and CCONJ issue-293 35 40 the the DET issue-293 35 41 value value NOUN issue-293 35 42 after after ADP issue-293 35 43 one one NUM issue-293 35 44 year year NOUN issue-293 35 45 shall shall AUX issue-293 35 46 be be AUX issue-293 35 47 written write VERB issue-293 35 48 off off ADP issue-293 35 49 ( ( PUNCT issue-293 35 50 amortized amortize VERB issue-293 35 51 ) ) PUNCT issue-293 35 52 , , PUNCT issue-293 35 53 which which PRON issue-293 35 54 is be AUX issue-293 35 55 econometrically econometrically ADV issue-293 35 56 nothing nothing PRON issue-293 35 57 but but SCONJ issue-293 35 58 a a DET issue-293 35 59 reduction reduction NOUN issue-293 35 60 in in ADP issue-293 35 61 property property NOUN issue-293 35 62 and and CCONJ issue-293 35 63 capital capital NOUN issue-293 35 64 ... ... PUNCT issue-293 35 65 during during ADP issue-293 35 66 amortization amortization NOUN issue-293 35 67 , , PUNCT issue-293 35 68 this this DET issue-293 35 69 second second ADJ issue-293 35 70 economic economic ADJ issue-293 35 71 action action NOUN issue-293 35 72 is be AUX issue-293 35 73 completely completely ADV issue-293 35 74 absent absent ADJ issue-293 35 75 ” " PUNCT issue-293 35 76 ( ( PUNCT issue-293 35 77 tsompa tsompa NOUN issue-293 35 78 , , PUNCT issue-293 35 79 2001 2001 NUM issue-293 35 80 ) ) PUNCT issue-293 35 81 . . PUNCT issue-293 36 1 a a DET issue-293 36 2 few few ADJ issue-293 36 3 similar similar ADJ issue-293 36 4 positions position NOUN issue-293 36 5 are be AUX issue-293 36 6 held hold VERB issue-293 36 7 by by ADP issue-293 36 8 modern modern ADJ issue-293 36 9 scientists scientist NOUN issue-293 36 10 . . PUNCT issue-293 37 1 for for ADP issue-293 37 2 example example NOUN issue-293 37 3 , , PUNCT issue-293 37 4 i. i. PROPN issue-293 37 5 yaremko yaremko PROPN issue-293 37 6 considers consider VERB issue-293 37 7 amortization amortization NOUN issue-293 37 8 as as ADP issue-293 37 9 a a DET issue-293 37 10 reversion reversion NOUN issue-293 37 11 of of ADP issue-293 37 12 capital capital NOUN issue-293 37 13 property property NOUN issue-293 37 14 , , PUNCT issue-293 37 15 pointing point VERB issue-293 37 16 out out ADP issue-293 37 17 that that SCONJ issue-293 37 18 for for ADP issue-293 37 19 the the DET issue-293 37 20 two two NUM issue-293 37 21 - - PUNCT issue-293 37 22 channel channel NOUN issue-293 37 23 method method NOUN issue-293 37 24 of of ADP issue-293 37 25 amortization amortization NOUN issue-293 37 26 of of ADP issue-293 37 27 fixed fix VERB issue-293 37 28 assets asset NOUN issue-293 37 29 , , PUNCT issue-293 37 30 an an DET issue-293 37 31 illusion illusion NOUN issue-293 37 32 is be AUX issue-293 37 33 created create VERB issue-293 37 34 about about ADP issue-293 37 35 the the DET issue-293 37 36 formation formation NOUN issue-293 37 37 of of ADP issue-293 37 38 an an DET issue-293 37 39 amortization amortization NOUN issue-293 37 40 fund fund NOUN issue-293 37 41 as as ADP issue-293 37 42 a a DET issue-293 37 43 new new ADJ issue-293 37 44 source source NOUN issue-293 37 45 ( ( PUNCT issue-293 37 46 capital capital NOUN issue-293 37 47 ) ) PUNCT issue-293 37 48 for for ADP issue-293 37 49 their their PRON issue-293 37 50 reproduction reproduction NOUN issue-293 37 51 ( ( PUNCT issue-293 37 52 yaremko yaremko ADJ issue-293 37 53 , , PUNCT issue-293 37 54 2005 2005 NUM issue-293 37 55 ) ) PUNCT issue-293 37 56 . . PUNCT issue-293 38 1 despite despite SCONJ issue-293 38 2 the the DET issue-293 38 3 fact fact NOUN issue-293 38 4 that that SCONJ issue-293 38 5 the the DET issue-293 38 6 view view NOUN issue-293 38 7 on on ADP issue-293 38 8 the the DET issue-293 38 9 amortization amortization NOUN issue-293 38 10 and and CCONJ issue-293 38 11 depreciation depreciation NOUN issue-293 38 12 as as ADP issue-293 38 13 reserve reserve NOUN issue-293 38 14 , , PUNCT issue-293 38 15 regulatory regulatory ADJ issue-293 38 16 or or CCONJ issue-293 38 17 stock stock NOUN issue-293 38 18 ( ( PUNCT issue-293 38 19 accumulation accumulation NOUN issue-293 38 20 of of ADP issue-293 38 21 target target NOUN issue-293 38 22 capital capital NOUN issue-293 38 23 ) ) PUNCT issue-293 38 24 objects object NOUN issue-293 38 25 has have AUX issue-293 38 26 a a DET issue-293 38 27 long long ADJ issue-293 38 28 history history NOUN issue-293 38 29 , , PUNCT issue-293 38 30 it it PRON issue-293 38 31 has have AUX issue-293 38 32 not not PART issue-293 38 33 been be AUX issue-293 38 34 solved solve VERB issue-293 38 35 up up ADP issue-293 38 36 to to ADP issue-293 38 37 date date NOUN issue-293 38 38 . . PUNCT issue-293 39 1 the the DET issue-293 39 2 conclusion conclusion NOUN issue-293 39 3 made make VERB issue-293 39 4 in in ADP issue-293 39 5 previous previous ADJ issue-293 39 6 historical historical ADJ issue-293 39 7 periods period NOUN issue-293 39 8 by by ADP issue-293 39 9 well well ADV issue-293 39 10 - - PUNCT issue-293 39 11 known know VERB issue-293 39 12 scholars scholar NOUN issue-293 39 13 in in ADP issue-293 39 14 the the DET issue-293 39 15 field field NOUN issue-293 39 16 of of ADP issue-293 39 17 accounting accounting NOUN issue-293 39 18 is be AUX issue-293 39 19 relevant relevant ADJ issue-293 39 20 both both CCONJ issue-293 39 21 for for ADP issue-293 39 22 past past ADJ issue-293 39 23 accounting accounting NOUN issue-293 39 24 systems system NOUN issue-293 39 25 and and CCONJ issue-293 39 26 for for ADP issue-293 39 27 modern modern ADJ issue-293 39 28 accounting accounting NOUN issue-293 39 29 theory theory NOUN issue-293 39 30 expressions expression NOUN issue-293 39 31 “ " PUNCT issue-293 39 32 depreciation depreciation NOUN issue-293 39 33 ” " PUNCT issue-293 39 34 and and CCONJ issue-293 39 35 “ " PUNCT issue-293 39 36 amortization amortization NOUN issue-293 39 37 fund fund NOUN issue-293 39 38 ” " PUNCT issue-293 39 39 ( ( PUNCT issue-293 39 40 depreciation depreciation NOUN issue-293 39 41 provision provision NOUN issue-293 39 42 ) ) PUNCT issue-293 39 43 are be AUX issue-293 39 44 confusing confuse VERB issue-293 39 45 for for ADP issue-293 39 46 both both PRON issue-293 39 47 who who PRON issue-293 39 48 read read VERB issue-293 39 49 the the DET issue-293 39 50 financial financial ADJ issue-293 39 51 statements statement NOUN issue-293 39 52 and and CCONJ issue-293 39 53 the the DET issue-293 39 54 accountants accountant NOUN issue-293 39 55 themselves themselves PRON issue-293 39 56 ( ( PUNCT issue-293 39 57 mathews mathews PROPN issue-293 39 58 , , PUNCT issue-293 39 59 perera perera PROPN issue-293 39 60 , , PUNCT issue-293 39 61 1999 1999 NUM issue-293 39 62 ) ) PUNCT issue-293 39 63 . . PUNCT issue-293 40 1 baltic baltic PROPN issue-293 40 2 journal journal PROPN issue-293 40 3 of of ADP issue-293 40 4 economic economic ADJ issue-293 40 5 studies study NOUN issue-293 40 6 262 262 NUM issue-293 40 7 vol vol NOUN issue-293 40 8 . . PUNCT issue-293 41 1 3 3 NUM issue-293 41 2 , , PUNCT issue-293 41 3 no no INTJ issue-293 41 4 . . NOUN issue-293 41 5 5 5 NUM issue-293 41 6 , , PUNCT issue-293 41 7 2017 2017 NUM issue-293 41 8 the the DET issue-293 41 9 unresolved unresolved ADJ issue-293 41 10 part part NOUN issue-293 41 11 of of ADP issue-293 41 12 the the DET issue-293 41 13 general general ADJ issue-293 41 14 problem problem NOUN issue-293 41 15 concerns concern NOUN issue-293 41 16 insufficiently insufficiently ADV issue-293 41 17 researched research VERB issue-293 41 18 ideas idea NOUN issue-293 41 19 and and CCONJ issue-293 41 20 conceptual conceptual ADJ issue-293 41 21 bases basis NOUN issue-293 41 22 of of ADP issue-293 41 23 accounting accounting NOUN issue-293 41 24 concepts concept NOUN issue-293 41 25 of of ADP issue-293 41 26 amortization amortization NOUN issue-293 41 27 and and CCONJ issue-293 41 28 depreciation depreciation NOUN issue-293 41 29 of of ADP issue-293 41 30 fixed fix VERB issue-293 41 31 assets asset NOUN issue-293 41 32 formulated formulate VERB issue-293 41 33 in in ADP issue-293 41 34 the the DET issue-293 41 35 past past NOUN issue-293 41 36 , , PUNCT issue-293 41 37 and and CCONJ issue-293 41 38 the the DET issue-293 41 39 lack lack NOUN issue-293 41 40 of of ADP issue-293 41 41 subject subject ADJ issue-293 41 42 analysis analysis NOUN issue-293 41 43 regarding regard VERB issue-293 41 44 the the DET issue-293 41 45 possibility possibility NOUN issue-293 41 46 of of ADP issue-293 41 47 their their PRON issue-293 41 48 use use NOUN issue-293 41 49 in in ADP issue-293 41 50 modern modern ADJ issue-293 41 51 developments development NOUN issue-293 41 52 . . PUNCT issue-293 42 1 3 3 X issue-293 42 2 . . X issue-293 42 3 the the DET issue-293 42 4 concepts concept NOUN issue-293 42 5 of of ADP issue-293 42 6 amortization amortization NOUN issue-293 42 7 and and CCONJ issue-293 42 8 depreciation depreciation NOUN issue-293 42 9 in in ADP issue-293 42 10 historical historical ADJ issue-293 42 11 retrospect retrospect NOUN issue-293 42 12 historically historically ADV issue-293 42 13 , , PUNCT issue-293 42 14 the the DET issue-293 42 15 practical practical ADJ issue-293 42 16 application application NOUN issue-293 42 17 of of ADP issue-293 42 18 procedures procedure NOUN issue-293 42 19 for for ADP issue-293 42 20 calculating calculate VERB issue-293 42 21 amortization amortization NOUN issue-293 42 22 and and CCONJ issue-293 42 23 depreciation depreciation NOUN issue-293 42 24 of of ADP issue-293 42 25 fixed fix VERB issue-293 42 26 assets asset NOUN issue-293 42 27 in in ADP issue-293 42 28 various various ADJ issue-293 42 29 accounting accounting NOUN issue-293 42 30 systems system NOUN issue-293 42 31 , , PUNCT issue-293 42 32 as as ADV issue-293 42 33 well well ADV issue-293 42 34 as as ADP issue-293 42 35 the the DET issue-293 42 36 content content NOUN issue-293 42 37 itself itself PRON issue-293 42 38 ( ( PUNCT issue-293 42 39 economic economic ADJ issue-293 42 40 matter matter NOUN issue-293 42 41 ) ) PUNCT issue-293 42 42 of of ADP issue-293 42 43 the the DET issue-293 42 44 accounting accounting NOUN issue-293 42 45 concepts concept NOUN issue-293 42 46 of of ADP issue-293 42 47 “ " PUNCT issue-293 42 48 amortization amortization NOUN issue-293 42 49 ” " PUNCT issue-293 42 50 and and CCONJ issue-293 42 51 “ " PUNCT issue-293 42 52 depreciation depreciation NOUN issue-293 42 53 ” " PUNCT issue-293 42 54 was be AUX issue-293 42 55 also also ADV issue-293 42 56 ambiguous ambiguous ADJ issue-293 42 57 . . PUNCT issue-293 43 1 in in ADP issue-293 43 2 the the DET issue-293 43 3 history history NOUN issue-293 43 4 of of ADP issue-293 43 5 accounting accounting NOUN issue-293 43 6 amortization amortization NOUN issue-293 43 7 , , PUNCT issue-293 43 8 researchers researcher NOUN issue-293 43 9 not not PART issue-293 43 10 only only ADV issue-293 43 11 have have VERB issue-293 43 12 different different ADJ issue-293 43 13 views view NOUN issue-293 43 14 on on ADP issue-293 43 15 the the DET issue-293 43 16 time time NOUN issue-293 43 17 of of ADP issue-293 43 18 its its PRON issue-293 43 19 introduction introduction NOUN issue-293 43 20 into into ADP issue-293 43 21 accounting accounting NOUN issue-293 43 22 practice practice NOUN issue-293 43 23 but but CCONJ issue-293 43 24 in in ADP issue-293 43 25 many many ADJ issue-293 43 26 cases case NOUN issue-293 43 27 shifting shift VERB issue-293 43 28 such such ADJ issue-293 43 29 two two NUM issue-293 43 30 accounting accounting NOUN issue-293 43 31 procedures procedure NOUN issue-293 43 32     SPACE issue-293 43 33 – – PUNCT issue-293 43 34 property property NOUN issue-293 43 35 devaluation devaluation NOUN issue-293 43 36 reflexing reflexing NOUN issue-293 43 37 and and CCONJ issue-293 43 38 its its PRON issue-293 43 39 amortization amortization NOUN issue-293 43 40 ( ( PUNCT issue-293 43 41 depreciation depreciation NOUN issue-293 43 42 ) ) PUNCT issue-293 43 43 , , PUNCT issue-293 43 44 one one NUM issue-293 43 45 introduces introduce VERB issue-293 43 46 a a DET issue-293 43 47 greater great ADJ issue-293 43 48 uncertainty uncertainty NOUN issue-293 43 49 of of ADP issue-293 43 50 this this DET issue-293 43 51 accounting accounting NOUN issue-293 43 52 procedure procedure NOUN issue-293 43 53 . . PUNCT issue-293 44 1 such such DET issue-293 44 2 a a DET issue-293 44 3 position position NOUN issue-293 44 4 on on ADP issue-293 44 5 accounting accounting NOUN issue-293 44 6 amortization amortization NOUN issue-293 44 7 can can AUX issue-293 44 8 be be AUX issue-293 44 9 found find VERB issue-293 44 10 both both PRON issue-293 44 11 in in ADP issue-293 44 12 the the DET issue-293 44 13 works work NOUN issue-293 44 14 of of ADP issue-293 44 15 authors author NOUN issue-293 44 16 on on ADP issue-293 44 17 the the DET issue-293 44 18 history history NOUN issue-293 44 19 of of ADP issue-293 44 20 accounting accounting NOUN issue-293 44 21 of of ADP issue-293 44 22 19 19 NUM issue-293 44 23 - - SYM issue-293 44 24 20 20 NUM issue-293 44 25 centuries century NOUN issue-293 44 26 and and CCONJ issue-293 44 27 in in ADP issue-293 44 28 the the DET issue-293 44 29 studies study NOUN issue-293 44 30 of of ADP issue-293 44 31 modern modern ADJ issue-293 44 32 scientists scientist NOUN issue-293 44 33 . . PUNCT issue-293 45 1 accentuation accentuation NOUN issue-293 45 2 of of ADP issue-293 45 3 this this DET issue-293 45 4 fact fact NOUN issue-293 45 5 comes come VERB issue-293 45 6 from from ADP issue-293 45 7 the the DET issue-293 45 8 purpose purpose NOUN issue-293 45 9 of of ADP issue-293 45 10 this this DET issue-293 45 11 article article NOUN issue-293 45 12 , , PUNCT issue-293 45 13 that that ADV issue-293 45 14 is is ADV issue-293 45 15 , , PUNCT issue-293 45 16 the the DET issue-293 45 17 study study NOUN issue-293 45 18 of of ADP issue-293 45 19 past past ADJ issue-293 45 20 ideas idea NOUN issue-293 45 21 and and CCONJ issue-293 45 22 fundamentals fundamental NOUN issue-293 45 23 of of ADP issue-293 45 24 accounting accounting NOUN issue-293 45 25 amortization amortization NOUN issue-293 45 26 reflexion reflexion NOUN issue-293 45 27 to to PART issue-293 45 28 justify justify VERB issue-293 45 29 the the DET issue-293 45 30 possibility possibility NOUN issue-293 45 31 and and CCONJ issue-293 45 32 appropriateness appropriateness NOUN issue-293 45 33 of of ADP issue-293 45 34 their their PRON issue-293 45 35 use use NOUN issue-293 45 36 in in ADP issue-293 45 37 modern modern ADJ issue-293 45 38 developments development NOUN issue-293 45 39 . . PUNCT issue-293 46 1 in in ADP issue-293 46 2 modern modern ADJ issue-293 46 3 international international ADJ issue-293 46 4 standardization standardization NOUN issue-293 46 5 , , PUNCT issue-293 46 6 there there PRON issue-293 46 7 are be VERB issue-293 46 8 also also ADV issue-293 46 9 two two NUM issue-293 46 10 standards standard NOUN issue-293 46 11     SPACE issue-293 46 12 – – PUNCT issue-293 46 13 ias ia VERB issue-293 46 14 16 16 NUM issue-293 46 15 “ " PUNCT issue-293 46 16 property property NOUN issue-293 46 17 , , PUNCT issue-293 46 18 plant plant NOUN issue-293 46 19 and and CCONJ issue-293 46 20 equipment equipment NOUN issue-293 46 21 ” " PUNCT issue-293 46 22 , , PUNCT issue-293 46 23 which which PRON issue-293 46 24 presents present VERB issue-293 46 25 the the DET issue-293 46 26 concepts concept NOUN issue-293 46 27 of of ADP issue-293 46 28 amortization amortization NOUN issue-293 46 29 and and CCONJ issue-293 46 30 discloses disclose VERB issue-293 46 31 the the DET issue-293 46 32 mechanisms mechanism NOUN issue-293 46 33 for for ADP issue-293 46 34 its its PRON issue-293 46 35 accrual accrual ADJ issue-293 46 36 and and CCONJ issue-293 46 37 ias ias PROPN issue-293 46 38 36 36 NUM issue-293 46 39 “ " PUNCT issue-293 46 40 impairment impairment NOUN issue-293 46 41 of of ADP issue-293 46 42 assets asset NOUN issue-293 46 43 ” " PUNCT issue-293 46 44 , , PUNCT issue-293 46 45 which which PRON issue-293 46 46 describes describe VERB issue-293 46 47 the the DET issue-293 46 48 corresponding correspond VERB issue-293 46 49 process process NOUN issue-293 46 50 of of ADP issue-293 46 51 changing change VERB issue-293 46 52 the the DET issue-293 46 53 book book NOUN issue-293 46 54 value value NOUN issue-293 46 55 of of ADP issue-293 46 56 an an DET issue-293 46 57 object object NOUN issue-293 46 58 . . PUNCT issue-293 47 1 despite despite SCONJ issue-293 47 2 the the DET issue-293 47 3 fact fact NOUN issue-293 47 4 that that SCONJ issue-293 47 5 amortization amortization NOUN issue-293 47 6 as as ADP issue-293 47 7 an an DET issue-293 47 8 economic economic ADJ issue-293 47 9 category category NOUN issue-293 47 10 acquired acquire VERB issue-293 47 11 a a DET issue-293 47 12 certain certain ADJ issue-293 47 13 practical practical ADJ issue-293 47 14 application application NOUN issue-293 47 15 and and CCONJ issue-293 47 16 formalization formalization NOUN issue-293 47 17 as as ADV issue-293 47 18 early early ADV issue-293 47 19 as as ADP issue-293 47 20 the the DET issue-293 47 21 sixteenth sixteenth ADJ issue-293 47 22 century century NOUN issue-293 47 23 , , PUNCT issue-293 47 24 it it PRON issue-293 47 25 has have AUX issue-293 47 26 been be AUX issue-293 47 27 the the DET issue-293 47 28 most most ADV issue-293 47 29 controversial controversial ADJ issue-293 47 30 and and CCONJ issue-293 47 31 ambiguous ambiguous ADJ issue-293 47 32 in in ADP issue-293 47 33 the the DET issue-293 47 34 categorical categorical ADJ issue-293 47 35 apparatus apparatus NOUN issue-293 47 36 throughout throughout ADP issue-293 47 37 the the DET issue-293 47 38 entire entire ADJ issue-293 47 39 historical historical ADJ issue-293 47 40 period period NOUN issue-293 47 41 and and CCONJ issue-293 47 42 up up ADP issue-293 47 43 to to ADP issue-293 47 44 the the DET issue-293 47 45 present present NOUN issue-293 47 46 . . PUNCT issue-293 48 1 throughout throughout ADP issue-293 48 2 the the DET issue-293 48 3 history history NOUN issue-293 48 4 of of ADP issue-293 48 5 the the DET issue-293 48 6 accounting accounting NOUN issue-293 48 7 system system NOUN issue-293 48 8 development development NOUN issue-293 48 9 , , PUNCT issue-293 48 10 there there PRON issue-293 48 11 were be VERB issue-293 48 12 different different ADJ issue-293 48 13 views view NOUN issue-293 48 14 among among ADP issue-293 48 15 scientists scientist NOUN issue-293 48 16 and and CCONJ issue-293 48 17 scientific scientific ADJ issue-293 48 18 schools school NOUN issue-293 48 19 on on ADP issue-293 48 20 the the DET issue-293 48 21 economic economic ADJ issue-293 48 22 content content NOUN issue-293 48 23 of of ADP issue-293 48 24 amortization amortization NOUN issue-293 48 25 and and CCONJ issue-293 48 26 depreciation depreciation NOUN issue-293 48 27 of of ADP issue-293 48 28 fixed fix VERB issue-293 48 29 assets asset NOUN issue-293 48 30 , , PUNCT issue-293 48 31 this this PRON issue-293 48 32 caused cause VERB issue-293 48 33 ambiguous ambiguous ADJ issue-293 48 34 approaches approach NOUN issue-293 48 35 to to ADP issue-293 48 36 the the DET issue-293 48 37 construction construction NOUN issue-293 48 38 of of ADP issue-293 48 39 accounting accounting NOUN issue-293 48 40 methods method NOUN issue-293 48 41 , , PUNCT issue-293 48 42 the the DET issue-293 48 43 provision provision NOUN issue-293 48 44 of of ADP issue-293 48 45 economic economic ADJ issue-293 48 46 content content NOUN issue-293 48 47 used use VERB issue-293 48 48 for for ADP issue-293 48 49 such such ADJ issue-293 48 50 purposes purpose NOUN issue-293 48 51 accounts account NOUN issue-293 48 52     SPACE issue-293 48 53 – – PUNCT issue-293 48 54 reserve reserve NOUN issue-293 48 55 , , PUNCT issue-293 48 56 stock stock NOUN issue-293 48 57 , , PUNCT issue-293 48 58 intended intend VERB issue-293 48 59 in in ADP issue-293 48 60 accounting accounting NOUN issue-293 48 61 to to PART issue-293 48 62 display display VERB issue-293 48 63 accumulated accumulate VERB issue-293 48 64 funds fund NOUN issue-293 48 65 for for ADP issue-293 48 66 the the DET issue-293 48 67 purpose purpose NOUN issue-293 48 68 of of ADP issue-293 48 69 replacing replace VERB issue-293 48 70 fixed fix VERB issue-293 48 71 assets asset NOUN issue-293 48 72 ( ( PUNCT issue-293 48 73 amortization amortization NOUN issue-293 48 74 ) ) PUNCT issue-293 48 75 and and CCONJ issue-293 48 76 regulatory regulatory ADJ issue-293 48 77 , , PUNCT issue-293 48 78 used use VERB issue-293 48 79 to to PART issue-293 48 80 obtain obtain VERB issue-293 48 81 their their PRON issue-293 48 82 objective objective ADJ issue-293 48 83 value value NOUN issue-293 48 84 on on ADP issue-293 48 85 a a DET issue-293 48 86 certain certain ADJ issue-293 48 87 date date NOUN issue-293 48 88 . . PUNCT issue-293 49 1 the the DET issue-293 49 2 ambiguity ambiguity NOUN issue-293 49 3 of of ADP issue-293 49 4 these these DET issue-293 49 5 accounting accounting NOUN issue-293 49 6 objects object NOUN issue-293 49 7 was be AUX issue-293 49 8 not not PART issue-293 49 9 only only ADV issue-293 49 10 local local ADJ issue-293 49 11 in in ADP issue-293 49 12 a a DET issue-293 49 13 separate separate ADJ issue-293 49 14 accounting accounting NOUN issue-293 49 15 system system NOUN issue-293 49 16 , , PUNCT issue-293 49 17 but but CCONJ issue-293 49 18 it it PRON issue-293 49 19 was be AUX issue-293 49 20 this this DET issue-293 49 21 diametrically diametrically ADV issue-293 49 22 opposite opposite ADJ issue-293 49 23 understanding understanding NOUN issue-293 49 24 of of ADP issue-293 49 25 amortization amortization NOUN issue-293 49 26 that that PRON issue-293 49 27 was be AUX issue-293 49 28 one one NUM issue-293 49 29 of of ADP issue-293 49 30 the the DET issue-293 49 31 distinctive distinctive ADJ issue-293 49 32 interpretations interpretation NOUN issue-293 49 33 of of ADP issue-293 49 34 modern modern ADJ issue-293 49 35 accounting accounting NOUN issue-293 49 36 theory theory NOUN issue-293 49 37 by by ADP issue-293 49 38 two two NUM issue-293 49 39 world world NOUN issue-293 49 40 - - PUNCT issue-293 49 41 famous famous ADJ issue-293 49 42 schools school NOUN issue-293 49 43 institutionalist institutionalist NOUN issue-293 49 44     SPACE issue-293 49 45 – – PUNCT issue-293 49 46 as as ADP issue-293 49 47 a a DET issue-293 49 48 reserve reserve NOUN issue-293 49 49 , , PUNCT issue-293 49 50 personalistic personalistic ADJ issue-293 49 51     SPACE issue-293 49 52 – – PUNCT issue-293 49 53 as as ADP issue-293 49 54 a a DET issue-293 49 55 regulator regulator NOUN issue-293 49 56 ( ( PUNCT issue-293 49 57 sokolov sokolov NOUN issue-293 49 58 , , PUNCT issue-293 49 59 1999 1999 NUM issue-293 49 60 ) ) PUNCT issue-293 49 61 . . PUNCT issue-293 50 1 the the DET issue-293 50 2 identification identification NOUN issue-293 50 3 of of ADP issue-293 50 4 two two NUM issue-293 50 5 terms term NOUN issue-293 50 6 “ " PUNCT issue-293 50 7 depreciation depreciation NOUN issue-293 50 8 ” " PUNCT issue-293 50 9 and and CCONJ issue-293 50 10 “ " PUNCT issue-293 50 11 amortization amortization NOUN issue-293 50 12 ” " PUNCT issue-293 50 13 in in ADP issue-293 50 14 view view NOUN issue-293 50 15 of of ADP issue-293 50 16 content content NOUN issue-293 50 17 and and CCONJ issue-293 50 18 economic economic ADJ issue-293 50 19 essence essence NOUN issue-293 50 20 , , PUNCT issue-293 50 21 their their PRON issue-293 50 22 combination combination NOUN issue-293 50 23 methodically methodically ADV issue-293 50 24 in in ADP issue-293 50 25 one one NUM issue-293 50 26 account account NOUN issue-293 50 27 led lead VERB issue-293 50 28 to to ADP issue-293 50 29 an an DET issue-293 50 30 even even ADV issue-293 50 31 greater great ADJ issue-293 50 32 imbalance imbalance NOUN issue-293 50 33 in in ADP issue-293 50 34 their their PRON issue-293 50 35 recognition recognition NOUN issue-293 50 36 and and CCONJ issue-293 50 37 reflection reflection NOUN issue-293 50 38 as as ADP issue-293 50 39 objects object NOUN issue-293 50 40 in in ADP issue-293 50 41 the the DET issue-293 50 42 accounting accounting NOUN issue-293 50 43 system system NOUN issue-293 50 44 , , PUNCT issue-293 50 45 increased increase VERB issue-293 50 46 the the DET issue-293 50 47 ambiguity ambiguity NOUN issue-293 50 48 in in ADP issue-293 50 49 the the DET issue-293 50 50 representation representation NOUN issue-293 50 51 of of ADP issue-293 50 52 these these DET issue-293 50 53 objects object NOUN issue-293 50 54 by by ADP issue-293 50 55 public public ADJ issue-293 50 56 reporting reporting NOUN issue-293 50 57 indicators indicator NOUN issue-293 50 58 . . PUNCT issue-293 51 1 in in ADP issue-293 51 2 the the DET issue-293 51 3 historical historical ADJ issue-293 51 4 field field NOUN issue-293 51 5 of of ADP issue-293 51 6 research research NOUN issue-293 51 7 on on ADP issue-293 51 8 the the DET issue-293 51 9 accounting accounting NOUN issue-293 51 10 science science NOUN issue-293 51 11 formation formation NOUN issue-293 51 12 and and CCONJ issue-293 51 13 development development NOUN issue-293 51 14 , , PUNCT issue-293 51 15 there there PRON issue-293 51 16 are be VERB issue-293 51 17 more more ADV issue-293 51 18 or or CCONJ issue-293 51 19 less less ADV issue-293 51 20 unambiguous unambiguous ADJ issue-293 51 21 positions position NOUN issue-293 51 22 , , PUNCT issue-293 51 23 on on ADP issue-293 51 24 which which PRON issue-293 51 25 the the DET issue-293 51 26 amortization amortization NOUN issue-293 51 27 sources source NOUN issue-293 51 28 are be AUX issue-293 51 29 associated associate VERB issue-293 51 30 with with ADP issue-293 51 31 a a DET issue-293 51 32 certain certain ADJ issue-293 51 33 type type NOUN issue-293 51 34 of of ADP issue-293 51 35 accounting accounting NOUN issue-293 51 36 in in ADP issue-293 51 37 florentine florentine NOUN issue-293 51 38 firms firm NOUN issue-293 51 39 . . PUNCT issue-293 52 1 however however ADV issue-293 52 2 , , PUNCT issue-293 52 3 it it PRON issue-293 52 4 is be AUX issue-293 52 5 believed believe VERB issue-293 52 6 that that SCONJ issue-293 52 7 these these PRON issue-293 52 8 were be AUX issue-293 52 9 only only ADV issue-293 52 10 separate separate ADJ issue-293 52 11 attempts attempt NOUN issue-293 52 12 to to PART issue-293 52 13 “ " PUNCT issue-293 52 14 build build VERB issue-293 52 15 in in ADP issue-293 52 16 ” " PUNCT issue-293 52 17 such such ADJ issue-293 52 18 accounting accounting NOUN issue-293 52 19 procedures procedure NOUN issue-293 52 20 without without ADP issue-293 52 21 a a DET issue-293 52 22 specific specific ADJ issue-293 52 23 methodology methodology NOUN issue-293 52 24 in in ADP issue-293 52 25 accounting accounting NOUN issue-293 52 26 : : PUNCT issue-293 52 27 “ " PUNCT issue-293 52 28 researchers researcher NOUN issue-293 52 29 at at ADP issue-293 52 30 the the DET issue-293 52 31 school school NOUN issue-293 52 32 of of ADP issue-293 52 33 accounting account VERB issue-293 52 34 historians historian NOUN issue-293 52 35 of of ADP issue-293 52 36 professor professor NOUN issue-293 52 37 cutter cutter NOUN issue-293 52 38 are be AUX issue-293 52 39 absolutely absolutely ADV issue-293 52 40 sure sure ADJ issue-293 52 41 that that SCONJ issue-293 52 42 the the DET issue-293 52 43 accrual accrual ADJ issue-293 52 44 of of ADP issue-293 52 45 amortization amortization NOUN issue-293 52 46 ( ( PUNCT issue-293 52 47 in in ADP issue-293 52 48 preserved preserve VERB issue-293 52 49 books book NOUN issue-293 52 50 ) ) PUNCT issue-293 52 51 was be AUX issue-293 52 52 first first ADV issue-293 52 53 carried carry VERB issue-293 52 54 out out ADP issue-293 52 55 in in ADP issue-293 52 56 the the DET issue-293 52 57 company company NOUN issue-293 52 58 of of ADP issue-293 52 59 f. f. PROPN issue-293 52 60 danini danini PROPN issue-293 52 61 in in ADP issue-293 52 62 barcelona barcelona PROPN issue-293 52 63 in in ADP issue-293 52 64 1399 1399 NUM issue-293 52 65 , , PUNCT issue-293 52 66 where where SCONJ issue-293 52 67 amortization amortization NOUN issue-293 52 68 was be AUX issue-293 52 69 accrued accrue VERB issue-293 52 70 by by ADP issue-293 52 71 a a DET issue-293 52 72 linear linear ADJ issue-293 52 73 method method NOUN issue-293 52 74 ” " PUNCT issue-293 52 75 ( ( PUNCT issue-293 52 76 andreenkova andreenkova PROPN issue-293 52 77 , , PUNCT issue-293 52 78 2016 2016 NUM issue-293 52 79 ) ) PUNCT issue-293 52 80 . . PUNCT issue-293 53 1 however however ADV issue-293 53 2 , , PUNCT issue-293 53 3 there there PRON issue-293 53 4 is be VERB issue-293 53 5 no no DET issue-293 53 6 single single ADV issue-293 53 7 - - PUNCT issue-293 53 8 valued value VERB issue-293 53 9 and and CCONJ issue-293 53 10 universally universally ADV issue-293 53 11 recognized recognize VERB issue-293 53 12 position position NOUN issue-293 53 13 of of ADP issue-293 53 14 scientists scientist NOUN issue-293 53 15 when when SCONJ issue-293 53 16 exactly exactly ADV issue-293 53 17 a a DET issue-293 53 18 specific specific ADJ issue-293 53 19 method method NOUN issue-293 53 20 for for ADP issue-293 53 21 calculating calculate VERB issue-293 53 22 amortization amortization NOUN issue-293 53 23 and and CCONJ issue-293 53 24 depreciation depreciation NOUN issue-293 53 25 emerged emerge VERB issue-293 53 26 . . PUNCT issue-293 54 1 mostly mostly ADV issue-293 54 2 it it PRON issue-293 54 3 is be AUX issue-293 54 4 considered consider VERB issue-293 54 5 that that SCONJ issue-293 54 6 for for ADP issue-293 54 7 the the DET issue-293 54 8 first first ADJ issue-293 54 9 time time NOUN issue-293 54 10 the the DET issue-293 54 11 procedure procedure NOUN issue-293 54 12 for for ADP issue-293 54 13 calculating calculate VERB issue-293 54 14 amortization amortization NOUN issue-293 54 15 in in ADP issue-293 54 16 accounting accounting NOUN issue-293 54 17 starts start VERB issue-293 54 18 with with ADP issue-293 54 19 the the DET issue-293 54 20 work work NOUN issue-293 54 21 of of ADP issue-293 54 22 marcus marcus PROPN issue-293 54 23 vitruvius vitruvius PROPN issue-293 54 24 pollio pollio NOUN issue-293 54 25 , , PUNCT issue-293 54 26 in in ADP issue-293 54 27 which which PRON issue-293 54 28 , , PUNCT issue-293 54 29 as as ADP issue-293 54 30 many many ADJ issue-293 54 31 well well ADV issue-293 54 32 - - PUNCT issue-293 54 33 known know VERB issue-293 54 34 scholars scholar NOUN issue-293 54 35 in in ADP issue-293 54 36 the the DET issue-293 54 37 field field NOUN issue-293 54 38 of of ADP issue-293 54 39 accounting account VERB issue-293 54 40 history history NOUN issue-293 54 41 recognize recognize VERB issue-293 54 42 , , PUNCT issue-293 54 43 the the DET issue-293 54 44 concept concept NOUN issue-293 54 45 of of ADP issue-293 54 46 “ " PUNCT issue-293 54 47 amortization amortization NOUN issue-293 54 48 ” " PUNCT issue-293 54 49 was be AUX issue-293 54 50 first first ADV issue-293 54 51 introduced introduce VERB issue-293 54 52 . . PUNCT issue-293 55 1 later later ADV issue-293 55 2 ( ( PUNCT issue-293 55 3 after after ADP issue-293 55 4 several several ADJ issue-293 55 5 centuries century NOUN issue-293 55 6 ) ) PUNCT issue-293 55 7 developments development NOUN issue-293 55 8 in in ADP issue-293 55 9 the the DET issue-293 55 10 field field NOUN issue-293 55 11 of of ADP issue-293 55 12 amortization amortization NOUN issue-293 55 13 are be AUX issue-293 55 14 associated associate VERB issue-293 55 15 with with ADP issue-293 55 16 the the DET issue-293 55 17 description description NOUN issue-293 55 18 of of ADP issue-293 55 19 the the DET issue-293 55 20 english english PROPN issue-293 55 21 economist economist NOUN issue-293 55 22 j. j. PROPN issue-293 55 23 melissa melissa PROPN issue-293 55 24 ( ( PUNCT issue-293 55 25 1588 1588 NUM issue-293 55 26 ) ) PUNCT issue-293 55 27 . . PUNCT issue-293 56 1 the the DET issue-293 56 2 existing exist VERB issue-293 56 3 methodology methodology NOUN issue-293 56 4 came come VERB issue-293 56 5 from from ADP issue-293 56 6 the the DET issue-293 56 7 fact fact NOUN issue-293 56 8 that that SCONJ issue-293 56 9 the the DET issue-293 56 10 cost cost NOUN issue-293 56 11 of of ADP issue-293 56 12 the the DET issue-293 56 13 purchased purchase VERB issue-293 56 14 inventory inventory NOUN issue-293 56 15 should should AUX issue-293 56 16 be be AUX issue-293 56 17 written write VERB issue-293 56 18 off off ADP issue-293 56 19 in in ADP issue-293 56 20 equal equal ADJ issue-293 56 21 parts part NOUN issue-293 56 22 to to ADP issue-293 56 23 the the DET issue-293 56 24 detriment detriment NOUN issue-293 56 25 ( ( PUNCT issue-293 56 26 covered cover VERB issue-293 56 27 by by ADP issue-293 56 28 income income NOUN issue-293 56 29 ) ) PUNCT issue-293 56 30 , , PUNCT issue-293 56 31 providing provide VERB issue-293 56 32 for for ADP issue-293 56 33 an an DET issue-293 56 34 accounting accounting NOUN issue-293 56 35 entry entry NOUN issue-293 56 36     SPACE issue-293 56 37 – – PUNCT issue-293 56 38 the the DET issue-293 56 39 debit debit NOUN issue-293 56 40 of of ADP issue-293 56 41 the the DET issue-293 56 42 “ " PUNCT issue-293 56 43 profits profit NOUN issue-293 56 44 and and CCONJ issue-293 56 45 losses loss NOUN issue-293 56 46 ” " PUNCT issue-293 56 47 account account NOUN issue-293 56 48 and and CCONJ issue-293 56 49 the the DET issue-293 56 50 credit credit NOUN issue-293 56 51 of of ADP issue-293 56 52 the the DET issue-293 56 53 “ " PUNCT issue-293 56 54 inventory inventory NOUN issue-293 56 55 ” " PUNCT issue-293 56 56 account account NOUN issue-293 56 57 . . PUNCT issue-293 57 1 in in ADP issue-293 57 2 fact fact NOUN issue-293 57 3 , , PUNCT issue-293 57 4 the the DET issue-293 57 5 described describe VERB issue-293 57 6 procedure procedure NOUN issue-293 57 7 concerns concern VERB issue-293 57 8 the the DET issue-293 57 9 accrual accrual ADJ issue-293 57 10 and and CCONJ issue-293 57 11 recording recording NOUN issue-293 57 12 of of ADP issue-293 57 13 impairment impairment NOUN issue-293 57 14 of of ADP issue-293 57 15 property property NOUN issue-293 57 16 . . PUNCT issue-293 58 1 such such DET issue-293 58 2 a a DET issue-293 58 3 disposition disposition NOUN issue-293 58 4 is be AUX issue-293 58 5 also also ADV issue-293 58 6 given give VERB issue-293 58 7 in in ADP issue-293 58 8 the the DET issue-293 58 9 book book NOUN issue-293 58 10 by by ADP issue-293 58 11 j. j. PROPN issue-293 58 12 savary savary PROPN issue-293 58 13 ( ( PUNCT issue-293 58 14 1622 1622 NUM issue-293 58 15 - - SYM issue-293 58 16 1690 1690 NUM issue-293 58 17 ) ) PUNCT issue-293 58 18 “ " PUNCT issue-293 58 19 on on ADP issue-293 58 20 the the DET issue-293 58 21 perfect perfect ADJ issue-293 58 22 merchant merchant NOUN issue-293 58 23 ” " PUNCT issue-293 58 24 , , PUNCT issue-293 58 25 where where SCONJ issue-293 58 26 the the DET issue-293 58 27 interpretation interpretation NOUN issue-293 58 28 of of ADP issue-293 58 29 the the DET issue-293 58 30 inventory inventory NOUN issue-293 58 31 accounting accounting NOUN issue-293 58 32 contains contain VERB issue-293 58 33 arguments argument NOUN issue-293 58 34 on on ADP issue-293 58 35 the the DET issue-293 58 36 content content NOUN issue-293 58 37 of of ADP issue-293 58 38 amortization amortization NOUN issue-293 58 39 , , PUNCT issue-293 58 40 which which PRON issue-293 58 41 is be AUX issue-293 58 42 associated associate VERB issue-293 58 43 with with ADP issue-293 58 44 the the DET issue-293 58 45 devaluation devaluation NOUN issue-293 58 46 of of ADP issue-293 58 47 property property NOUN issue-293 58 48 . . PUNCT issue-293 59 1 j. j. PROPN issue-293 59 2 meyr meyr PROPN issue-293 59 3 ( ( PUNCT issue-293 59 4 1757 1757 NUM issue-293 59 5 ) ) PUNCT issue-293 59 6 formulated formulate VERB issue-293 59 7 the the DET issue-293 59 8 theoretical theoretical ADJ issue-293 59 9 justification justification NOUN issue-293 59 10 for for ADP issue-293 59 11 amortization amortization NOUN issue-293 59 12 as as ADP issue-293 59 13 a a DET issue-293 59 14 reduction reduction NOUN issue-293 59 15 in in ADP issue-293 59 16 the the DET issue-293 59 17 value value NOUN issue-293 59 18 of of ADP issue-293 59 19 assets asset NOUN issue-293 59 20 in in ADP issue-293 59 21 revaluations revaluation NOUN issue-293 59 22 in in ADP issue-293 59 23 the the DET issue-293 59 24 most most ADV issue-293 59 25 complete complete ADJ issue-293 59 26 form form NOUN issue-293 59 27 . . PUNCT issue-293 60 1 according accord VERB issue-293 60 2 to to ADP issue-293 60 3 this this DET issue-293 60 4 theory theory NOUN issue-293 60 5 , , PUNCT issue-293 60 6 the the DET issue-293 60 7 evaluation evaluation NOUN issue-293 60 8 of of ADP issue-293 60 9 fixed fix VERB issue-293 60 10 assets asset NOUN issue-293 60 11 at at ADP issue-293 60 12 the the DET issue-293 60 13 beginning beginning NOUN issue-293 60 14 of of ADP issue-293 60 15 the the DET issue-293 60 16 period period NOUN issue-293 60 17 ( ( PUNCT issue-293 60 18 initial initial ADJ issue-293 60 19 purchase purchase NOUN issue-293 60 20 price price NOUN issue-293 60 21 , , PUNCT issue-293 60 22 estimated estimate VERB issue-293 60 23 value value NOUN issue-293 60 24 in in ADP issue-293 60 25 subsequent subsequent ADJ issue-293 60 26 periods period NOUN issue-293 60 27 ( ( PUNCT issue-293 60 28 revaluation revaluation NOUN issue-293 60 29 , , PUNCT issue-293 60 30 devaluation devaluation NOUN issue-293 60 31 ) ) PUNCT issue-293 60 32 , , PUNCT issue-293 60 33 as as ADV issue-293 60 34 well well ADV issue-293 60 35 as as ADP issue-293 60 36 expenses expense NOUN issue-293 60 37 for for ADP issue-293 60 38 all all DET issue-293 60 39 types type NOUN issue-293 60 40 of of ADP issue-293 60 41 repairs repair NOUN issue-293 60 42 ) ) PUNCT issue-293 60 43 was be AUX issue-293 60 44 displayed display VERB issue-293 60 45 in in ADP issue-293 60 46 the the DET issue-293 60 47 debit debit NOUN issue-293 60 48 of of ADP issue-293 60 49 the the DET issue-293 60 50 inventory inventory NOUN issue-293 60 51 account account NOUN issue-293 60 52 , , PUNCT issue-293 60 53 and and CCONJ issue-293 60 54 on on ADP issue-293 60 55 the the DET issue-293 60 56 credit credit NOUN issue-293 60 57     SPACE issue-293 60 58 – – PUNCT issue-293 60 59 the the DET issue-293 60 60 valuation valuation NOUN issue-293 60 61 of of ADP issue-293 60 62 fixed fix VERB issue-293 60 63 assets asset NOUN issue-293 60 64 at at ADP issue-293 60 65 the the DET issue-293 60 66 end end NOUN issue-293 60 67 of of ADP issue-293 60 68 the the DET issue-293 60 69 period period NOUN issue-293 60 70 , , PUNCT issue-293 60 71 obtained obtain VERB issue-293 60 72 by by ADP issue-293 60 73 inventory inventory NOUN issue-293 60 74 . . PUNCT issue-293 61 1 the the DET issue-293 61 2 calculated calculate VERB issue-293 61 3 amount amount NOUN issue-293 61 4 of of ADP issue-293 61 5 “ " PUNCT issue-293 61 6 difference difference NOUN issue-293 61 7 in in ADP issue-293 61 8 the the DET issue-293 61 9 consumer consumer NOUN issue-293 61 10 ( ( PUNCT issue-293 61 11 residual residual ADJ issue-293 61 12 ) ) PUNCT issue-293 61 13 value value NOUN issue-293 61 14 of of ADP issue-293 61 15 fixed fix VERB issue-293 61 16 assets asset NOUN issue-293 61 17 ” " PUNCT issue-293 61 18 was be AUX issue-293 61 19 established establish VERB issue-293 61 20 on on ADP issue-293 61 21 a a DET issue-293 61 22 subjective subjective ADJ issue-293 61 23 basis basis NOUN issue-293 61 24 of of ADP issue-293 61 25 the the DET issue-293 61 26 inventory inventory NOUN issue-293 61 27 process process NOUN issue-293 61 28 . . PUNCT issue-293 62 1 baltic baltic PROPN issue-293 62 2 journal journal PROPN issue-293 62 3 of of ADP issue-293 62 4 economic economic ADJ issue-293 62 5 studies study NOUN issue-293 62 6 263 263 NUM issue-293 62 7 vol vol NOUN issue-293 62 8 . . PUNCT issue-293 63 1 3 3 NUM issue-293 63 2 , , PUNCT issue-293 63 3 no no INTJ issue-293 63 4 . . NOUN issue-293 63 5 5 5 NUM issue-293 63 6 , , PUNCT issue-293 63 7 2017 2017 NUM issue-293 63 8 in in ADP issue-293 63 9 fig fig NOUN issue-293 63 10 . . PUNCT issue-293 64 1 1 1 NUM issue-293 64 2 and and CCONJ issue-293 64 3 2 2 NUM issue-293 64 4 , , PUNCT issue-293 64 5 there there PRON issue-293 64 6 is be VERB issue-293 64 7 the the DET issue-293 64 8 content content NOUN issue-293 64 9 of of ADP issue-293 64 10 accounting accounting NOUN issue-293 64 11 procedures procedure NOUN issue-293 64 12 aimed aim VERB issue-293 64 13 at at ADP issue-293 64 14 direct direct ADJ issue-293 64 15 and and CCONJ issue-293 64 16 amortization amortization NOUN issue-293 64 17 fixed fix VERB issue-293 64 18 property property NOUN issue-293 64 19 devaluation devaluation NOUN issue-293 64 20 . . PUNCT issue-293 65 1 amortization amortization NOUN issue-293 65 2 as as ADP issue-293 65 3 a a DET issue-293 65 4 process process NOUN issue-293 65 5 of of ADP issue-293 65 6 systematic systematic ADJ issue-293 65 7 writing writing NOUN issue-293 65 8 - - PUNCT issue-293 65 9 off off ADP issue-293 65 10 lost lose VERB issue-293 65 11 value value NOUN issue-293 65 12 in in ADP issue-293 65 13 the the DET issue-293 65 14 operation operation NOUN issue-293 65 15 of of ADP issue-293 65 16 fixed fix VERB issue-293 65 17 assets asset NOUN issue-293 65 18 in in ADP issue-293 65 19 the the DET issue-293 65 20 production production NOUN issue-293 65 21 process process NOUN issue-293 65 22 and and CCONJ issue-293 65 23 , , PUNCT issue-293 65 24 accordingly accordingly ADV issue-293 65 25 , , PUNCT issue-293 65 26 in in ADP issue-293 65 27 one one NUM issue-293 65 28 way way NOUN issue-293 65 29 or or CCONJ issue-293 65 30 another another PRON issue-293 65 31 , , PUNCT issue-293 65 32 the the DET issue-293 65 33 accrued accrue VERB issue-293 65 34 amount amount NOUN issue-293 65 35 of of ADP issue-293 65 36 amortization amortization NOUN issue-293 65 37 in in ADP issue-293 65 38 the the DET issue-293 65 39 accounting accounting NOUN issue-293 65 40 system system NOUN issue-293 65 41 was be AUX issue-293 65 42 in in ADP issue-293 65 43 the the DET issue-293 65 44 17th 17th ADJ issue-293 65 45 century century NOUN issue-293 65 46 . . PUNCT issue-293 66 1 literary literary ADJ issue-293 66 2 sources source NOUN issue-293 66 3 provide provide VERB issue-293 66 4 information information NOUN issue-293 66 5 on on ADP issue-293 66 6 the the DET issue-293 66 7 use use NOUN issue-293 66 8 of of ADP issue-293 66 9 the the DET issue-293 66 10 straight straight ADJ issue-293 66 11 line line NOUN issue-293 66 12 amortization amortization NOUN issue-293 66 13 method method NOUN issue-293 66 14 at at ADP issue-293 66 15 the the DET issue-293 66 16 carron carron PROPN issue-293 66 17 ironworks ironworks PROPN issue-293 66 18 plant plant NOUN issue-293 66 19 in in ADP issue-293 66 20 1769 1769 NUM issue-293 66 21 and and CCONJ issue-293 66 22 at at ADP issue-293 66 23 the the DET issue-293 66 24 boulton boulton PROPN issue-293 66 25 and and CCONJ issue-293 66 26 walt walt PROPN issue-293 66 27 plants plant NOUN issue-293 66 28 in in ADP issue-293 66 29 1790 1790 NUM issue-293 66 30 : : PUNCT issue-293 66 31 “ " PUNCT issue-293 66 32 the the DET issue-293 66 33 initial initial ADJ issue-293 66 34 value value NOUN issue-293 66 35 of of ADP issue-293 66 36 fixed fix VERB issue-293 66 37 assets asset NOUN issue-293 66 38 was be AUX issue-293 66 39 written write VERB issue-293 66 40 off off ADP issue-293 66 41 based base VERB issue-293 66 42 on on ADP issue-293 66 43 amortization amortization NOUN issue-293 66 44 rates rate NOUN issue-293 66 45 for for ADP issue-293 66 46 all all DET issue-293 66 47 types type NOUN issue-293 66 48 of of ADP issue-293 66 49 fixed fix VERB issue-293 66 50 assets asset NOUN issue-293 66 51 of of ADP issue-293 66 52 8 8 NUM issue-293 66 53 % % NOUN issue-293 66 54 and and CCONJ issue-293 66 55 for for ADP issue-293 66 56 buildings building NOUN issue-293 66 57     SPACE issue-293 66 58 – – PUNCT issue-293 66 59 5 5 NUM issue-293 66 60 % % NOUN issue-293 66 61 ” " PUNCT issue-293 66 62 ( ( PUNCT issue-293 66 63 butynets butynet NOUN issue-293 66 64 , , PUNCT issue-293 66 65 1991 1991 NUM issue-293 66 66 ) ) PUNCT issue-293 66 67 . . PUNCT issue-293 67 1 the the DET issue-293 67 2 industrial industrial ADJ issue-293 67 3 revolution revolution NOUN issue-293 67 4 created create VERB issue-293 67 5 conditions condition NOUN issue-293 67 6 , , PUNCT issue-293 67 7 in in ADP issue-293 67 8 which which PRON issue-293 67 9 “ " PUNCT issue-293 67 10 merchant merchant NOUN issue-293 67 11 accounting accounting NOUN issue-293 67 12 ” " PUNCT issue-293 67 13 and and CCONJ issue-293 67 14 the the DET issue-293 67 15 input input NOUN issue-293 67 16 - - PUNCT issue-293 67 17 expenditure expenditure NOUN issue-293 67 18 accounting accounting NOUN issue-293 67 19 system system NOUN issue-293 67 20 became become VERB issue-293 67 21 inadequate inadequate ADJ issue-293 67 22 to to PART issue-293 67 23 objectively objectively ADV issue-293 67 24 reflect reflect VERB issue-293 67 25 the the DET issue-293 67 26 main main ADJ issue-293 67 27 results result NOUN issue-293 67 28 of of ADP issue-293 67 29 the the DET issue-293 67 30 organization organization NOUN issue-293 67 31 ’s ’s PART issue-293 67 32 activities activity NOUN issue-293 67 33 ( ( PUNCT issue-293 67 34 income income NOUN issue-293 67 35 , , PUNCT issue-293 67 36 expenses expense NOUN issue-293 67 37 , , PUNCT issue-293 67 38 and and CCONJ issue-293 67 39 profits profit NOUN issue-293 67 40 ) ) PUNCT issue-293 67 41 . . PUNCT issue-293 68 1 dynamic dynamic ADJ issue-293 68 2 processes process NOUN issue-293 68 3 of of ADP issue-293 68 4 capital capital NOUN issue-293 68 5 assets asset NOUN issue-293 68 6 accumulation accumulation NOUN issue-293 68 7 to to PART issue-293 68 8 ensure ensure VERB issue-293 68 9 factory factory NOUN issue-293 68 10 production production NOUN issue-293 68 11 and and CCONJ issue-293 68 12 entrepreneurial entrepreneurial ADJ issue-293 68 13 activity activity NOUN issue-293 68 14 put put VERB issue-293 68 15 forward forward ADV issue-293 68 16 the the DET issue-293 68 17 need need NOUN issue-293 68 18 for for ADP issue-293 68 19 the the DET issue-293 68 20 methodological methodological ADJ issue-293 68 21 formalization formalization NOUN issue-293 68 22 of of ADP issue-293 68 23 their their PRON issue-293 68 24 depreciation depreciation NOUN issue-293 68 25 , , PUNCT issue-293 68 26 where where SCONJ issue-293 68 27 amortization amortization NOUN issue-293 68 28 was be AUX issue-293 68 29 one one NUM issue-293 68 30 of of ADP issue-293 68 31 the the DET issue-293 68 32 main main ADJ issue-293 68 33 conceptual conceptual ADJ issue-293 68 34 problems problem NOUN issue-293 68 35 of of ADP issue-293 68 36 accounting accounting NOUN issue-293 68 37 . . PUNCT issue-293 69 1 the the DET issue-293 69 2 order order NOUN issue-293 69 3 of of ADP issue-293 69 4 amortization amortization NOUN issue-293 69 5 accrual accrual ADJ issue-293 69 6 became become VERB issue-293 69 7 the the DET issue-293 69 8 most most ADV issue-293 69 9 stable stable ADJ issue-293 69 10 at at ADP issue-293 69 11 the the DET issue-293 69 12 end end NOUN issue-293 69 13 of of ADP issue-293 69 14 the the DET issue-293 69 15 18 18 NUM issue-293 69 16 century century NOUN issue-293 69 17 when when SCONJ issue-293 69 18 amortization amortization NOUN issue-293 69 19 required require VERB issue-293 69 20 the the DET issue-293 69 21 accumulation accumulation NOUN issue-293 69 22 of of ADP issue-293 69 23 funds fund NOUN issue-293 69 24 to to PART issue-293 69 25 cover cover VERB issue-293 69 26 the the DET issue-293 69 27 devaluation devaluation NOUN issue-293 69 28 of of ADP issue-293 69 29 expensive expensive ADJ issue-293 69 30 assets asset NOUN issue-293 69 31 . . PUNCT issue-293 70 1 at at ADP issue-293 70 2 this this DET issue-293 70 3 stage stage NOUN issue-293 70 4 of of ADP issue-293 70 5 accounting accounting NOUN issue-293 70 6 , , PUNCT issue-293 70 7 amortization amortization NOUN issue-293 70 8 development development NOUN issue-293 70 9 was be AUX issue-293 70 10 associated associate VERB issue-293 70 11 with with ADP issue-293 70 12 the the DET issue-293 70 13 transfer transfer NOUN issue-293 70 14 of of ADP issue-293 70 15 the the DET issue-293 70 16 main main ADJ issue-293 70 17 property property NOUN issue-293 70 18 value value NOUN issue-293 70 19 to to ADP issue-293 70 20 the the DET issue-293 70 21 newly newly ADV issue-293 70 22 created create VERB issue-293 70 23 product product NOUN issue-293 70 24 , , PUNCT issue-293 70 25 and and CCONJ issue-293 70 26 depreciation depreciation NOUN issue-293 70 27 was be AUX issue-293 70 28 interpreted interpret VERB issue-293 70 29 from from ADP issue-293 70 30 the the DET issue-293 70 31 standpoint standpoint NOUN issue-293 70 32 of of ADP issue-293 70 33 reducing reduce VERB issue-293 70 34 the the DET issue-293 70 35 consumer consumer NOUN issue-293 70 36 value value NOUN issue-293 70 37 of of ADP issue-293 70 38 an an DET issue-293 70 39 object object NOUN issue-293 70 40 ( ( PUNCT issue-293 70 41 physical physical ADJ issue-293 70 42 and and CCONJ issue-293 70 43 moral moral ADJ issue-293 70 44 depreciation depreciation NOUN issue-293 70 45 ) ) PUNCT issue-293 70 46 . . PUNCT issue-293 71 1 in in ADP issue-293 71 2 particular particular ADJ issue-293 71 3 , , PUNCT issue-293 71 4 mathews mathews PROPN issue-293 71 5 pointed point VERB issue-293 71 6 out out ADP issue-293 71 7 that that SCONJ issue-293 71 8 the the DET issue-293 71 9 term term NOUN issue-293 71 10 “ " PUNCT issue-293 71 11 depreciation depreciation NOUN issue-293 71 12 ” " PUNCT issue-293 71 13 was be AUX issue-293 71 14 first first ADV issue-293 71 15 introduced introduce VERB issue-293 71 16 into into ADP issue-293 71 17 practice practice NOUN issue-293 71 18 as as ADP issue-293 71 19 an an DET issue-293 71 20 abbreviated abbreviate VERB issue-293 71 21 version version NOUN issue-293 71 22 of of ADP issue-293 71 23 the the DET issue-293 71 24 concept concept NOUN issue-293 71 25 of of ADP issue-293 71 26 “ " PUNCT issue-293 71 27 diminution diminution NOUN issue-293 71 28 of of ADP issue-293 71 29 value value NOUN issue-293 71 30 by by ADP issue-293 71 31 reason reason NOUN issue-293 71 32 of of ADP issue-293 71 33 wear wear NOUN issue-293 71 34 and and CCONJ issue-293 71 35 tear tear ADJ issue-293 71 36 ” " PUNCT issue-293 71 37 ( ( PUNCT issue-293 71 38 mathews mathews PROPN issue-293 71 39 , , PUNCT issue-293 71 40 perera perera PROPN issue-293 71 41 , , PUNCT issue-293 71 42 1999 1999 NUM issue-293 71 43 ) ) PUNCT issue-293 71 44 . . PUNCT issue-293 72 1 4 4 X issue-293 72 2 . . X issue-293 72 3 problematic problematic ADJ issue-293 72 4 issues issue NOUN issue-293 72 5 of of ADP issue-293 72 6 approaches approach NOUN issue-293 72 7 and and CCONJ issue-293 72 8 methodological methodological ADJ issue-293 72 9 bases basis NOUN issue-293 72 10 of of ADP issue-293 72 11 amortization amortization NOUN issue-293 72 12 and and CCONJ issue-293 72 13 depreciation depreciation NOUN issue-293 72 14 concepts concept NOUN issue-293 72 15 for for ADP issue-293 72 16 fixed fix VERB issue-293 72 17 assets asset NOUN issue-293 72 18 widely widely ADV issue-293 72 19 recognized recognize VERB issue-293 72 20 and and CCONJ issue-293 72 21 more more ADJ issue-293 72 22 or or CCONJ issue-293 72 23 less less ADV issue-293 72 24 clear clear ADJ issue-293 72 25 formalization formalization NOUN issue-293 72 26 as as ADP issue-293 72 27 an an DET issue-293 72 28 accounting accounting NOUN issue-293 72 29 category category NOUN issue-293 72 30 , , PUNCT issue-293 72 31 depreciation depreciation NOUN issue-293 72 32 received receive VERB issue-293 72 33 only only ADV issue-293 72 34 in in ADP issue-293 72 35 the the DET issue-293 72 36 19 19 NUM issue-293 72 37 century century NOUN issue-293 72 38 under under ADP issue-293 72 39 the the DET issue-293 72 40 onslaught onslaught NOUN issue-293 72 41 of of ADP issue-293 72 42 practice practice NOUN issue-293 72 43 needs need NOUN issue-293 72 44 . . PUNCT issue-293 73 1 during during ADP issue-293 73 2 this this DET issue-293 73 3 period period NOUN issue-293 73 4 , , PUNCT issue-293 73 5 mass mass ADJ issue-293 73 6 railway railway NOUN issue-293 73 7 construction construction NOUN issue-293 73 8 began begin VERB issue-293 73 9 , , PUNCT issue-293 73 10 which which PRON issue-293 73 11 required require VERB issue-293 73 12 large large ADJ issue-293 73 13 volumes volume NOUN issue-293 73 14 of of ADP issue-293 73 15 share share NOUN issue-293 73 16 capital capital NOUN issue-293 73 17 . . PUNCT issue-293 74 1 since since SCONJ issue-293 74 2 inventory inventory NOUN issue-293 74 3 description description NOUN issue-293 74 4 dt dt AUX issue-293 74 5 account account VERB issue-293 74 6 “ " PUNCT issue-293 74 7 household household NOUN issue-293 74 8 items item NOUN issue-293 74 9 ” " PUNCT issue-293 74 10 ct ct NUM issue-293 74 11 initial initial ADJ issue-293 74 12 cost cost NOUN issue-293 74 13 debit debit NOUN issue-293 74 14 balance balance NOUN issue-293 74 15 credit credit NOUN issue-293 74 16 balance balance NOUN issue-293 74 17 amount amount NOUN issue-293 74 18 of of ADP issue-293 74 19 accrued accrue VERB issue-293 74 20 depreciation depreciation NOUN issue-293 74 21 residual residual ADJ issue-293 74 22 value value NOUN issue-293 74 23 dt dt AUX issue-293 74 24 account account NOUN issue-293 74 25 “ " PUNCT issue-293 74 26 profits profit NOUN issue-293 74 27 and and CCONJ issue-293 74 28 losses loss NOUN issue-293 74 29 ” " PUNCT issue-293 74 30 ct ct NUM issue-293 74 31 loss loss NOUN issue-293 74 32 of of ADP issue-293 74 33 property property NOUN issue-293 74 34 value value NOUN issue-293 74 35 … … PUNCT issue-293 74 36 trial trial NOUN issue-293 74 37 balance balance NOUN issue-293 74 38 fig fig NOUN issue-293 74 39 . . PUNCT issue-293 75 1 1 1 X issue-293 75 2 . . X issue-293 75 3 procedure procedure NOUN issue-293 75 4 for for ADP issue-293 75 5 amortization amortization NOUN issue-293 75 6 accounting accounting NOUN issue-293 75 7 fig fig NOUN issue-293 75 8 . . PUNCT issue-293 76 1 2 2 X issue-293 76 2 . . X issue-293 76 3 procedure procedure NOUN issue-293 76 4 for for ADP issue-293 76 5 devaluation devaluation NOUN issue-293 76 6 accounting accounting NOUN issue-293 76 7 inventory inventory NOUN issue-293 76 8 description description NOUN issue-293 76 9 dt dt AUX issue-293 76 10 account account VERB issue-293 76 11 “ " PUNCT issue-293 76 12 household household NOUN issue-293 76 13 items item NOUN issue-293 76 14 ” " PUNCT issue-293 76 15 ct ct NUM issue-293 76 16 initial initial ADJ issue-293 76 17 cost cost NOUN issue-293 76 18 debit debit NOUN issue-293 76 19 balance balance NOUN issue-293 76 20 credit credit NOUN issue-293 76 21 balance balance NOUN issue-293 76 22 cost cost NOUN issue-293 76 23 of of ADP issue-293 76 24 recovery recovery NOUN issue-293 76 25 depreciation depreciation NOUN issue-293 76 26 dt dt PROPN issue-293 76 27 account account VERB issue-293 76 28 “ " PUNCT issue-293 76 29 profits profit NOUN issue-293 76 30 and and CCONJ issue-293 76 31 losses loss NOUN issue-293 76 32 ” " PUNCT issue-293 76 33 ct ct NUM issue-293 76 34 loss loss NOUN issue-293 76 35 of of ADP issue-293 76 36 property property NOUN issue-293 76 37 value value NOUN issue-293 76 38 … … PUNCT issue-293 76 39 inventory inventory NOUN issue-293 76 40 description description NOUN issue-293 76 41 trial trial NOUN issue-293 76 42 balance balance NOUN issue-293 76 43 baltic baltic ADJ issue-293 76 44 journal journal NOUN issue-293 76 45 of of ADP issue-293 76 46 economic economic ADJ issue-293 76 47 studies study NOUN issue-293 76 48 264 264 NUM issue-293 76 49 vol vol NOUN issue-293 76 50 . . PUNCT issue-293 77 1 3 3 NUM issue-293 77 2 , , PUNCT issue-293 77 3 no no INTJ issue-293 77 4 . . NOUN issue-293 77 5 5 5 NUM issue-293 77 6 , , PUNCT issue-293 77 7 2017 2017 NUM issue-293 77 8 the the DET issue-293 77 9 costs cost NOUN issue-293 77 10 at at ADP issue-293 77 11 the the DET issue-293 77 12 initial initial ADJ issue-293 77 13 stages stage NOUN issue-293 77 14 of of ADP issue-293 77 15 construction construction NOUN issue-293 77 16 were be AUX issue-293 77 17 recorded record VERB issue-293 77 18 in in ADP issue-293 77 19 the the DET issue-293 77 20 account account NOUN issue-293 77 21 at at ADP issue-293 77 22 the the DET issue-293 77 23 time time NOUN issue-293 77 24 of of ADP issue-293 77 25 their their PRON issue-293 77 26 occurrence occurrence NOUN issue-293 77 27 , , PUNCT issue-293 77 28 significant significant ADJ issue-293 77 29 amounts amount NOUN issue-293 77 30 of of ADP issue-293 77 31 pseudo pseudo NOUN issue-293 77 32 - - NOUN issue-293 77 33 profits profit NOUN issue-293 77 34 were be AUX issue-293 77 35 formed form VERB issue-293 77 36 in in ADP issue-293 77 37 subsequent subsequent ADJ issue-293 77 38 periods period NOUN issue-293 77 39 , , PUNCT issue-293 77 40 since since SCONJ issue-293 77 41 amortization amortization NOUN issue-293 77 42 was be AUX issue-293 77 43 not not PART issue-293 77 44 accrued accrue VERB issue-293 77 45 and and CCONJ issue-293 77 46 , , PUNCT issue-293 77 47 accordingly accordingly ADV issue-293 77 48 , , PUNCT issue-293 77 49 did do AUX issue-293 77 50 not not PART issue-293 77 51 become become VERB issue-293 77 52 a a DET issue-293 77 53 composite composite ADJ issue-293 77 54 aggregate aggregate ADJ issue-293 77 55 expense expense NOUN issue-293 77 56 . . PUNCT issue-293 78 1 despite despite SCONJ issue-293 78 2 the the DET issue-293 78 3 announced announce VERB issue-293 78 4 profit profit NOUN issue-293 78 5 , , PUNCT issue-293 78 6 shareholders shareholder NOUN issue-293 78 7 demanded demand VERB issue-293 78 8 dividends dividend NOUN issue-293 78 9 , , PUNCT issue-293 78 10 and and CCONJ issue-293 78 11 the the DET issue-293 78 12 owners owner NOUN issue-293 78 13 objectively objectively ADV issue-293 78 14 considered consider VERB issue-293 78 15 it it PRON issue-293 78 16 necessary necessary ADJ issue-293 78 17 to to PART issue-293 78 18 keep keep VERB issue-293 78 19 a a DET issue-293 78 20 part part NOUN issue-293 78 21 of of ADP issue-293 78 22 the the DET issue-293 78 23 income income NOUN issue-293 78 24 ( ( PUNCT issue-293 78 25 money money NOUN issue-293 78 26 sums sum NOUN issue-293 78 27 ) ) PUNCT issue-293 78 28 , , PUNCT issue-293 78 29 creating create VERB issue-293 78 30 a a DET issue-293 78 31 so so ADV issue-293 78 32 - - PUNCT issue-293 78 33 called call VERB issue-293 78 34 renovation renovation NOUN issue-293 78 35 fund fund NOUN issue-293 78 36 ( ( PUNCT issue-293 78 37 renovation renovation NOUN issue-293 78 38 ) ) PUNCT issue-293 78 39 . . PUNCT issue-293 79 1 the the DET issue-293 79 2 practice practice NOUN issue-293 79 3 of of ADP issue-293 79 4 economic economic ADJ issue-293 79 5 entities entity NOUN issue-293 79 6 functioning function VERB issue-293 79 7 on on ADP issue-293 79 8 the the DET issue-293 79 9 basis basis NOUN issue-293 79 10 of of ADP issue-293 79 11 numerous numerous ADJ issue-293 79 12 founders founder NOUN issue-293 79 13 ( ( PUNCT issue-293 79 14 owners owner NOUN issue-293 79 15 of of ADP issue-293 79 16 the the DET issue-293 79 17 share share NOUN issue-293 79 18 capital capital NOUN issue-293 79 19 ) ) PUNCT issue-293 79 20 has have AUX issue-293 79 21 put put VERB issue-293 79 22 forward forward ADV issue-293 79 23 a a DET issue-293 79 24 new new ADJ issue-293 79 25 context context NOUN issue-293 79 26 of of ADP issue-293 79 27 the the DET issue-293 79 28 reflecting reflect VERB issue-293 79 29 accounting accounting NOUN issue-293 79 30 amortization amortization NOUN issue-293 79 31 process process NOUN issue-293 79 32     SPACE issue-293 79 33 – – PUNCT issue-293 79 34 equipotentially equipotentially ADV issue-293 79 35 to to PART issue-293 79 36 link link VERB issue-293 79 37 accumulated accumulate VERB issue-293 79 38 amortization amortization NOUN issue-293 79 39 ( ( PUNCT issue-293 79 40 an an DET issue-293 79 41 amortization amortization NOUN issue-293 79 42 fund fund NOUN issue-293 79 43 is be AUX issue-293 79 44 formed form VERB issue-293 79 45 ) ) PUNCT issue-293 79 46 with with ADP issue-293 79 47 the the DET issue-293 79 48 reduction reduction NOUN issue-293 79 49 of of ADP issue-293 79 50 fixed fix VERB issue-293 79 51 capital capital NOUN issue-293 79 52 through through ADP issue-293 79 53 physical physical ADJ issue-293 79 54 and and CCONJ issue-293 79 55 moral moral ADJ issue-293 79 56 depreciation depreciation NOUN issue-293 79 57 of of ADP issue-293 79 58 assets asset NOUN issue-293 79 59 . . PUNCT issue-293 80 1 proceeding proceed VERB issue-293 80 2 from from ADP issue-293 80 3 such such DET issue-293 80 4 a a DET issue-293 80 5 disposition disposition NOUN issue-293 80 6 ( ( PUNCT issue-293 80 7 depreciation depreciation NOUN issue-293 80 8 of of ADP issue-293 80 9 fixed fix VERB issue-293 80 10 capital capital NOUN issue-293 80 11 = = SYM issue-293 80 12 accumulated accumulate VERB issue-293 80 13 amortization amortization NOUN issue-293 80 14 fund fund NOUN issue-293 80 15 ) ) PUNCT issue-293 80 16 , , PUNCT issue-293 80 17 the the DET issue-293 80 18 consideration consideration NOUN issue-293 80 19 of of ADP issue-293 80 20 the the DET issue-293 80 21 economic economic ADJ issue-293 80 22 content content NOUN issue-293 80 23 of of ADP issue-293 80 24 amortization amortization NOUN issue-293 80 25 was be AUX issue-293 80 26 formed form VERB issue-293 80 27 and and CCONJ issue-293 80 28 developed develop VERB issue-293 80 29     SPACE issue-293 80 30 – – PUNCT issue-293 80 31 accounting accounting NOUN issue-293 80 32 method method NOUN issue-293 80 33 that that PRON issue-293 80 34 informatively informatively ADV issue-293 80 35 provided provide VERB issue-293 80 36 for for ADP issue-293 80 37 managing manage VERB issue-293 80 38 the the DET issue-293 80 39 reproduction reproduction NOUN issue-293 80 40 of of ADP issue-293 80 41 fixed fix VERB issue-293 80 42 assets asset NOUN issue-293 80 43 , , PUNCT issue-293 80 44 while while SCONJ issue-293 80 45 maintaining maintain VERB issue-293 80 46 fixed fix VERB issue-293 80 47 capital capital NOUN issue-293 80 48 at at ADP issue-293 80 49 a a DET issue-293 80 50 constant constant ADJ issue-293 80 51 level level NOUN issue-293 80 52 . . PUNCT issue-293 81 1 for for ADP issue-293 81 2 this this DET issue-293 81 3 type type NOUN issue-293 81 4 of of ADP issue-293 81 5 accounting accounting NOUN issue-293 81 6 purposes purpose NOUN issue-293 81 7 , , PUNCT issue-293 81 8 b. b. PROPN issue-293 81 9 pendof pendof NOUN issue-293 81 10 proposed propose VERB issue-293 81 11 a a DET issue-293 81 12 way way NOUN issue-293 81 13 of of ADP issue-293 81 14 reflecting reflect VERB issue-293 81 15 depreciation depreciation NOUN issue-293 81 16 charges charge NOUN issue-293 81 17 in in ADP issue-293 81 18 the the DET issue-293 81 19 amortization amortization NOUN issue-293 81 20 accounts account VERB issue-293 81 21 other other ADJ issue-293 81 22 than than ADP issue-293 81 23 depreciation depreciation NOUN issue-293 81 24 : : PUNCT issue-293 81 25 the the DET issue-293 81 26 debit debit NOUN issue-293 81 27 of of ADP issue-293 81 28 the the DET issue-293 81 29 “ " PUNCT issue-293 81 30 expenses expense NOUN issue-293 81 31 ” " PUNCT issue-293 81 32 account account NOUN issue-293 81 33 , , PUNCT issue-293 81 34 the the DET issue-293 81 35 credit credit NOUN issue-293 81 36 of of ADP issue-293 81 37 the the DET issue-293 81 38 “ " PUNCT issue-293 81 39 amortization amortization NOUN issue-293 81 40 ” " PUNCT issue-293 81 41 account account NOUN issue-293 81 42 . . PUNCT issue-293 82 1 this this DET issue-293 82 2 method method NOUN issue-293 82 3 was be AUX issue-293 82 4 considered consider VERB issue-293 82 5 more more ADV issue-293 82 6 informative informative ADJ issue-293 82 7 since since SCONJ issue-293 82 8 for for ADP issue-293 82 9 its its PRON issue-293 82 10 use use NOUN issue-293 82 11 the the DET issue-293 82 12 indicator indicator NOUN issue-293 82 13 of of ADP issue-293 82 14 accumulated accumulate VERB issue-293 82 15 depreciation depreciation NOUN issue-293 82 16 ( ( PUNCT issue-293 82 17 amortization amortization NOUN issue-293 82 18 fund fund NOUN issue-293 82 19     SPACE issue-293 82 20 – – PUNCT issue-293 82 21 the the DET issue-293 82 22 amount amount NOUN issue-293 82 23 of of ADP issue-293 82 24 funds fund NOUN issue-293 82 25 intended intend VERB issue-293 82 26 for for ADP issue-293 82 27 simple simple ADJ issue-293 82 28 reproduction reproduction NOUN issue-293 82 29 of of ADP issue-293 82 30 fixed fix VERB issue-293 82 31 assets asset NOUN issue-293 82 32 ) ) PUNCT issue-293 82 33 is be AUX issue-293 82 34 formed form VERB issue-293 82 35 . . PUNCT issue-293 83 1 important important ADJ issue-293 83 2 in in ADP issue-293 83 3 this this DET issue-293 83 4 context context NOUN issue-293 83 5 was be AUX issue-293 83 6 also also ADV issue-293 83 7 the the DET issue-293 83 8 maintenance maintenance NOUN issue-293 83 9 of of ADP issue-293 83 10 an an DET issue-293 83 11 additional additional ADJ issue-293 83 12 record record NOUN issue-293 83 13 ( ( PUNCT issue-293 83 14 the the DET issue-293 83 15 debit debit NOUN issue-293 83 16 of of ADP issue-293 83 17 the the DET issue-293 83 18 account account NOUN issue-293 83 19 “ " PUNCT issue-293 83 20 authorized authorize VERB issue-293 83 21 capital capital NOUN issue-293 83 22 ” " PUNCT issue-293 83 23 , , PUNCT issue-293 83 24 the the DET issue-293 83 25 credit credit NOUN issue-293 83 26 of of ADP issue-293 83 27 the the DET issue-293 83 28 account account NOUN issue-293 83 29 “ " PUNCT issue-293 83 30 depreciation depreciation NOUN issue-293 83 31 of of ADP issue-293 83 32 fixed fix VERB issue-293 83 33 assets asset NOUN issue-293 83 34 ” " PUNCT issue-293 83 35 , , PUNCT issue-293 83 36 which which PRON issue-293 83 37 declaratively declaratively ADV issue-293 83 38 informed inform VERB issue-293 83 39 on on ADP issue-293 83 40 changes change NOUN issue-293 83 41 in in ADP issue-293 83 42 the the DET issue-293 83 43 structure structure NOUN issue-293 83 44 of of ADP issue-293 83 45 own own ADJ issue-293 83 46 capital capital NOUN issue-293 83 47 , , PUNCT issue-293 83 48 acted act VERB issue-293 83 49 as as ADP issue-293 83 50 a a DET issue-293 83 51 control control NOUN issue-293 83 52 indicator indicator NOUN issue-293 83 53 of of ADP issue-293 83 54 the the DET issue-293 83 55 accounting accounting NOUN issue-293 83 56 statements statement NOUN issue-293 83 57 on on ADP issue-293 83 58 the the DET issue-293 83 59 level level NOUN issue-293 83 60 of of ADP issue-293 83 61 the the DET issue-293 83 62 residual residual ADJ issue-293 83 63 value value NOUN issue-293 83 64 of of ADP issue-293 83 65 the the DET issue-293 83 66 existing exist VERB issue-293 83 67 fixed fix VERB issue-293 83 68 capital capital NOUN issue-293 83 69 of of ADP issue-293 83 70 the the DET issue-293 83 71 enterprise enterprise NOUN issue-293 83 72 ) ) PUNCT issue-293 83 73 . . PUNCT issue-293 84 1 in in ADP issue-293 84 2 accounting accounting NOUN issue-293 84 3 practice practice NOUN issue-293 84 4 , , PUNCT issue-293 84 5 there there PRON issue-293 84 6 were be VERB issue-293 84 7 always always ADV issue-293 84 8 two two NUM issue-293 84 9 close close ADJ issue-293 84 10 , , PUNCT issue-293 84 11 but but CCONJ issue-293 84 12 at at ADP issue-293 84 13 the the DET issue-293 84 14 same same ADJ issue-293 84 15 time time NOUN issue-293 84 16 , , PUNCT issue-293 84 17 distinct distinct ADJ issue-293 84 18 from from ADP issue-293 84 19 the the DET issue-293 84 20 economic economic ADJ issue-293 84 21 content content NOUN issue-293 84 22 terms term NOUN issue-293 84 23 “ " PUNCT issue-293 84 24 depreciation depreciation NOUN issue-293 84 25 ” " PUNCT issue-293 84 26 and and CCONJ issue-293 84 27 “ " PUNCT issue-293 84 28 amortization amortization NOUN issue-293 84 29 ” " PUNCT issue-293 84 30 of of ADP issue-293 84 31 fixed fix VERB issue-293 84 32 assets asset NOUN issue-293 84 33 . . PUNCT issue-293 85 1 the the DET issue-293 85 2 dominant dominant ADJ issue-293 85 3 postulates postulate NOUN issue-293 85 4 of of ADP issue-293 85 5 depicting depict VERB issue-293 85 6 depreciation depreciation NOUN issue-293 85 7 and and CCONJ issue-293 85 8 amortization amortization NOUN issue-293 85 9 of of ADP issue-293 85 10 fixed fix VERB issue-293 85 11 assets asset NOUN issue-293 85 12 in in ADP issue-293 85 13 the the DET issue-293 85 14 accounting accounting NOUN issue-293 85 15 and and CCONJ issue-293 85 16 reporting reporting NOUN issue-293 85 17 methodology methodology NOUN issue-293 85 18 are be AUX issue-293 85 19 based base VERB issue-293 85 20 on on ADP issue-293 85 21 the the DET issue-293 85 22 idea idea NOUN issue-293 85 23 of of ADP issue-293 85 24 the the DET issue-293 85 25 french french ADJ issue-293 85 26 scientist scientist NOUN issue-293 85 27 j. j. PROPN issue-293 85 28 dumarchey dumarchey PROPN issue-293 85 29 , , PUNCT issue-293 85 30 who who PRON issue-293 85 31 justified justify VERB issue-293 85 32 the the DET issue-293 85 33 amortization amortization NOUN issue-293 85 34 by by ADP issue-293 85 35 the the DET issue-293 85 36 regulatory regulatory NOUN issue-293 85 37 rather rather ADV issue-293 85 38 than than ADP issue-293 85 39 the the DET issue-293 85 40 reserve reserve NOUN issue-293 85 41 and and CCONJ issue-293 85 42 , , PUNCT issue-293 85 43 therefore therefore ADV issue-293 85 44 , , PUNCT issue-293 85 45 amortization amortization NOUN issue-293 85 46 should should AUX issue-293 85 47 be be AUX issue-293 85 48 equal equal ADJ issue-293 85 49 to to ADP issue-293 85 50 the the DET issue-293 85 51 amount amount NOUN issue-293 85 52 of of ADP issue-293 85 53 depreciation depreciation NOUN issue-293 85 54 . . PUNCT issue-293 86 1 despite despite SCONJ issue-293 86 2 the the DET issue-293 86 3 various various ADJ issue-293 86 4 methodological methodological ADJ issue-293 86 5 approaches approach NOUN issue-293 86 6 ( ( PUNCT issue-293 86 7 the the DET issue-293 86 8 kind kind NOUN issue-293 86 9 of of ADP issue-293 86 10 accrual accrual ADJ issue-293 86 11 on on ADP issue-293 86 12 the the DET issue-293 86 13 accounts account NOUN issue-293 86 14 of of ADP issue-293 86 15 amortization amortization NOUN issue-293 86 16 and and CCONJ issue-293 86 17 depreciation depreciation NOUN issue-293 86 18 , , PUNCT issue-293 86 19 the the DET issue-293 86 20 synthesized synthesize VERB issue-293 86 21 combination combination NOUN issue-293 86 22 of of ADP issue-293 86 23 these these DET issue-293 86 24 objects object NOUN issue-293 86 25 in in ADP issue-293 86 26 the the DET issue-293 86 27 accounting accounting NOUN issue-293 86 28 system system NOUN issue-293 86 29 ) ) PUNCT issue-293 86 30 , , PUNCT issue-293 86 31 the the DET issue-293 86 32 amounts amount NOUN issue-293 86 33 of of ADP issue-293 86 34 accrued accrue VERB issue-293 86 35 amortization amortization NOUN issue-293 86 36 and and CCONJ issue-293 86 37 depreciation depreciation NOUN issue-293 86 38 have have AUX issue-293 86 39 always always ADV issue-293 86 40 been be AUX issue-293 86 41 determined determine VERB issue-293 86 42 to to PART issue-293 86 43 be be AUX issue-293 86 44 the the DET issue-293 86 45 same same ADJ issue-293 86 46 . . PUNCT issue-293 87 1 in in ADP issue-293 87 2 the the DET issue-293 87 3 works work NOUN issue-293 87 4 of of ADP issue-293 87 5 scientists scientist NOUN issue-293 87 6 , , PUNCT issue-293 87 7 “ " PUNCT issue-293 87 8 justification justification NOUN issue-293 87 9 of of ADP issue-293 87 10 differences difference NOUN issue-293 87 11 in in ADP issue-293 87 12 the the DET issue-293 87 13 economic economic ADJ issue-293 87 14 content content NOUN issue-293 87 15 of of ADP issue-293 87 16 amortization amortization NOUN issue-293 87 17 of of ADP issue-293 87 18 fixed fix VERB issue-293 87 19 assets asset NOUN issue-293 87 20     SPACE issue-293 87 21 – – PUNCT issue-293 87 22 as as ADP issue-293 87 23 a a DET issue-293 87 24 reserve reserve NOUN issue-293 87 25 for for ADP issue-293 87 26 their their PRON issue-293 87 27 replacement replacement NOUN issue-293 87 28 and and CCONJ issue-293 87 29 their their PRON issue-293 87 30 depreciation depreciation NOUN issue-293 87 31 as as ADP issue-293 87 32 a a DET issue-293 87 33 regulator regulator NOUN issue-293 87 34 of of ADP issue-293 87 35 their their PRON issue-293 87 36 value value NOUN issue-293 87 37 on on ADP issue-293 87 38 the the DET issue-293 87 39 relevant relevant ADJ issue-293 87 40 date date NOUN issue-293 87 41 ” " PUNCT issue-293 87 42 is be AUX issue-293 87 43 presented present VERB issue-293 87 44 ( ( PUNCT issue-293 87 45 khomyn khomyn PROPN issue-293 87 46 , , PUNCT issue-293 87 47 pyrih pyrih NOUN issue-293 87 48 , , PUNCT issue-293 87 49 2007 2007 NUM issue-293 87 50 ) ) PUNCT issue-293 87 51 . . PUNCT issue-293 88 1 in in ADP issue-293 88 2 particular particular ADJ issue-293 88 3 , , PUNCT issue-293 88 4 r. r. PROPN issue-293 88 5 weizmann weizmann PROPN issue-293 88 6 ( ( PUNCT issue-293 88 7 1870 1870 NUM issue-293 88 8 - - SYM issue-293 88 9 1936 1936 NUM issue-293 88 10 ) ) PUNCT issue-293 88 11 , , PUNCT issue-293 88 12 positioned position VERB issue-293 88 13 the the DET issue-293 88 14 amortization amortization NOUN issue-293 88 15 account account NOUN issue-293 88 16 with with ADP issue-293 88 17 the the DET issue-293 88 18 adjustment adjustment NOUN issue-293 88 19 to to ADP issue-293 88 20 the the DET issue-293 88 21 account account NOUN issue-293 88 22 “ " PUNCT issue-293 88 23 fixed fix VERB issue-293 88 24 assets asset NOUN issue-293 88 25 ” " PUNCT issue-293 88 26 , , PUNCT issue-293 88 27 and and CCONJ issue-293 88 28 e. e. PROPN issue-293 88 29 sievers sievers PROPN issue-293 88 30 ( ( PUNCT issue-293 88 31 1852 1852 NUM issue-293 88 32 - - SYM issue-293 88 33 1917 1917 NUM issue-293 88 34 ) ) PUNCT issue-293 88 35 , , PUNCT issue-293 88 36 as as SCONJ issue-293 88 37 opposed oppose VERB issue-293 88 38 to to ADP issue-293 88 39 this this PRON issue-293 88 40 , , PUNCT issue-293 88 41 argued argue VERB issue-293 88 42 that that SCONJ issue-293 88 43 with with ADP issue-293 88 44 respect respect NOUN issue-293 88 45 to to ADP issue-293 88 46 amortization amortization NOUN issue-293 88 47 it it PRON issue-293 88 48 was be AUX issue-293 88 49 a a DET issue-293 88 50 new new ADJ issue-293 88 51 fund fund NOUN issue-293 88 52 and and CCONJ issue-293 88 53 because because SCONJ issue-293 88 54 such such DET issue-293 88 55 an an DET issue-293 88 56 account account NOUN issue-293 88 57 is be AUX issue-293 88 58 a a DET issue-293 88 59 stock stock NOUN issue-293 88 60 , , PUNCT issue-293 88 61 reflecting reflect VERB issue-293 88 62 one one NUM issue-293 88 63 of of ADP issue-293 88 64 the the DET issue-293 88 65 sources source NOUN issue-293 88 66 of of ADP issue-293 88 67 its its PRON issue-293 88 68 own own ADJ issue-293 88 69 funds fund NOUN issue-293 88 70 . . PUNCT issue-293 89 1 on on ADP issue-293 89 2 the the DET issue-293 89 3 assets asset NOUN issue-293 89 4 amortization amortization NOUN issue-293 89 5 and and CCONJ issue-293 89 6 its its PRON issue-293 89 7 identification identification NOUN issue-293 89 8 with with ADP issue-293 89 9 the the DET issue-293 89 10 amortization amortization NOUN issue-293 89 11 fund fund NOUN issue-293 89 12 , , PUNCT issue-293 89 13 the the DET issue-293 89 14 well well ADV issue-293 89 15 - - PUNCT issue-293 89 16 known know VERB issue-293 89 17 scientist scientist NOUN issue-293 89 18 g. g. PROPN issue-293 89 19     SPACE issue-293 89 20 hetfil hetfil NOUN issue-293 89 21 wrote write VERB issue-293 89 22 : : PUNCT issue-293 89 23 “ " PUNCT issue-293 89 24 only only ADV issue-293 89 25 the the DET issue-293 89 26 sick sick ADJ issue-293 89 27 imagination imagination NOUN issue-293 89 28 of of ADP issue-293 89 29 people people NOUN issue-293 89 30 can can AUX issue-293 89 31 recognize recognize VERB issue-293 89 32 the the DET issue-293 89 33 amortization amortization NOUN issue-293 89 34 as as ADP issue-293 89 35 of of ADP issue-293 89 36 the the DET issue-293 89 37 fund fund NOUN issue-293 89 38 ” " PUNCT issue-293 89 39 . . PUNCT issue-293 90 1 opposite opposite ADJ issue-293 90 2 to to ADP issue-293 90 3 this this PRON issue-293 90 4 , , PUNCT issue-293 90 5 the the DET issue-293 90 6 institutionalists institutionalist NOUN issue-293 90 7 considered consider VERB issue-293 90 8 the the DET issue-293 90 9 amortization amortization NOUN issue-293 90 10 account account NOUN issue-293 90 11 of of ADP issue-293 90 12 the the DET issue-293 90 13 fund fund NOUN issue-293 90 14 : : PUNCT issue-293 90 15 amortization amortization NOUN issue-293 90 16 is be AUX issue-293 90 17 a a DET issue-293 90 18 part part NOUN issue-293 90 19 of of ADP issue-293 90 20 the the DET issue-293 90 21 nontaxable nontaxable ADJ issue-293 90 22 income income NOUN issue-293 90 23 , , PUNCT issue-293 90 24 which which PRON issue-293 90 25 is be AUX issue-293 90 26 the the DET issue-293 90 27 amortization amortization NOUN issue-293 90 28 fund fund NOUN issue-293 90 29 . . PUNCT issue-293 91 1 the the DET issue-293 91 2 german german ADJ issue-293 91 3 scientist scientist NOUN issue-293 91 4 j. j. PROPN issue-293 91 5 chenaux chenaux PROPN issue-293 91 6 - - PUNCT issue-293 91 7 repond repond PROPN issue-293 91 8 also also ADV issue-293 91 9 adhered adhere VERB issue-293 91 10 to to ADP issue-293 91 11 the the DET issue-293 91 12 position position NOUN issue-293 91 13 that that SCONJ issue-293 91 14 amortization amortization NOUN issue-293 91 15 can can AUX issue-293 91 16 not not PART issue-293 91 17 be be AUX issue-293 91 18 a a DET issue-293 91 19 tool tool NOUN issue-293 91 20 for for ADP issue-293 91 21 the the DET issue-293 91 22 return return NOUN issue-293 91 23 of of ADP issue-293 91 24 funds fund NOUN issue-293 91 25 : : PUNCT issue-293 91 26 “ " PUNCT issue-293 91 27 it it PRON issue-293 91 28 is be AUX issue-293 91 29 not not PART issue-293 91 30 at at ADV issue-293 91 31 all all ADV issue-293 91 32 clear clear ADJ issue-293 91 33 how how SCONJ issue-293 91 34 the the DET issue-293 91 35 source source NOUN issue-293 91 36 of of ADP issue-293 91 37 money money NOUN issue-293 91 38 is be AUX issue-293 91 39 generated generate VERB issue-293 91 40 from from ADP issue-293 91 41 the the DET issue-293 91 42 value value NOUN issue-293 91 43 of of ADP issue-293 91 44 fixed fix VERB issue-293 91 45 assets asset NOUN issue-293 91 46 that that PRON issue-293 91 47 is be AUX issue-293 91 48 reduced reduce VERB issue-293 91 49 as as ADP issue-293 91 50 a a DET issue-293 91 51 result result NOUN issue-293 91 52 of of ADP issue-293 91 53 its its PRON issue-293 91 54 exploitation exploitation NOUN issue-293 91 55 , , PUNCT issue-293 91 56 which which PRON issue-293 91 57 , , PUNCT issue-293 91 58 moreover moreover ADV issue-293 91 59 , , PUNCT issue-293 91 60 must must AUX issue-293 91 61 act act VERB issue-293 91 62 as as ADP issue-293 91 63 a a DET issue-293 91 64 source source NOUN issue-293 91 65 of of ADP issue-293 91 66 renovation renovation NOUN issue-293 91 67 ” " PUNCT issue-293 91 68 ( ( PUNCT issue-293 91 69 chenaux chenaux NOUN issue-293 91 70 - - PUNCT issue-293 91 71 repond repond NOUN issue-293 91 72 , , PUNCT issue-293 91 73 1924 1924 NUM issue-293 91 74 ) ) PUNCT issue-293 91 75 . . PUNCT issue-293 92 1 a a DET issue-293 92 2 similar similar ADJ issue-293 92 3 view view NOUN issue-293 92 4 was be AUX issue-293 92 5 also also ADV issue-293 92 6 followed follow VERB issue-293 92 7 by by ADP issue-293 92 8 a. a. NOUN issue-293 92 9 römer römer NOUN issue-293 92 10     SPACE issue-293 92 11 – – PUNCT issue-293 92 12 “ " PUNCT issue-293 92 13 it it PRON issue-293 92 14 is be AUX issue-293 92 15 not not PART issue-293 92 16 known know VERB issue-293 92 17 how how SCONJ issue-293 92 18 reserves reserve NOUN issue-293 92 19 are be AUX issue-293 92 20 created create VERB issue-293 92 21 through through ADP issue-293 92 22 depreciation depreciation NOUN issue-293 92 23 , , PUNCT issue-293 92 24 as as SCONJ issue-293 92 25 it it PRON issue-293 92 26 is be AUX issue-293 92 27 a a DET issue-293 92 28 loss loss NOUN issue-293 92 29 of of ADP issue-293 92 30 property property NOUN issue-293 92 31 ” " PUNCT issue-293 92 32 ( ( PUNCT issue-293 92 33 römer römer NOUN issue-293 92 34 , , PUNCT issue-293 92 35 1923 1923 NUM issue-293 92 36 ) ) PUNCT issue-293 92 37 . . PUNCT issue-293 93 1 scientists scientist NOUN issue-293 93 2 of of ADP issue-293 93 3 the the DET issue-293 93 4 french french ADJ issue-293 93 5 accounting accounting NOUN issue-293 93 6 school school NOUN issue-293 93 7 attributed attribute VERB issue-293 93 8 the the DET issue-293 93 9 economic economic ADJ issue-293 93 10 compatibility compatibility NOUN issue-293 93 11 of of ADP issue-293 93 12 this this DET issue-293 93 13 type type NOUN issue-293 93 14 of of ADP issue-293 93 15 accrual accrual ADJ issue-293 93 16 and and CCONJ issue-293 93 17 accounting accounting NOUN issue-293 93 18 of of ADP issue-293 93 19 the the DET issue-293 93 20 accumulated accumulate VERB issue-293 93 21 fund fund NOUN issue-293 93 22 of of ADP issue-293 93 23 fixed fix VERB issue-293 93 24 assets asset NOUN issue-293 93 25 reproduction reproduction NOUN issue-293 93 26 to to ADP issue-293 93 27 the the DET issue-293 93 28 number number NOUN issue-293 93 29 of of ADP issue-293 93 30 discussion discussion NOUN issue-293 93 31 questions question NOUN issue-293 93 32 , , PUNCT issue-293 93 33 arguing argue VERB issue-293 93 34 that that SCONJ issue-293 93 35 technological technological ADJ issue-293 93 36 progress progress NOUN issue-293 93 37 and and CCONJ issue-293 93 38 inflation inflation NOUN issue-293 93 39 deprive deprive VERB issue-293 93 40 amortization amortization NOUN issue-293 93 41 as as ADP issue-293 93 42 an an DET issue-293 93 43 economic economic ADJ issue-293 93 44 concept concept NOUN issue-293 93 45 of of ADP issue-293 93 46 any any DET issue-293 93 47 meaning meaning NOUN issue-293 93 48 : : PUNCT issue-293 93 49 “ " PUNCT issue-293 93 50 amortization amortization NOUN issue-293 93 51 is be AUX issue-293 93 52 an an DET issue-293 93 53 instrument instrument NOUN issue-293 93 54 of of ADP issue-293 93 55 fiscal fiscal ADJ issue-293 93 56 ( ( PUNCT issue-293 93 57 tax tax NOUN issue-293 93 58 ) ) PUNCT issue-293 93 59 policy policy NOUN issue-293 93 60 , , PUNCT issue-293 93 61 and and CCONJ issue-293 93 62 this this DET issue-293 93 63 policy policy NOUN issue-293 93 64 affects affect VERB issue-293 93 65 the the DET issue-293 93 66 terms term NOUN issue-293 93 67 of of ADP issue-293 93 68 their their PRON issue-293 93 69 service service NOUN issue-293 93 70 , , PUNCT issue-293 93 71 not not PART issue-293 93 72 the the DET issue-293 93 73 fixed fix VERB issue-293 93 74 assets asset NOUN issue-293 93 75 exploitation exploitation NOUN issue-293 93 76 conditions condition NOUN issue-293 93 77 ” " PUNCT issue-293 93 78 ( ( PUNCT issue-293 93 79 vyhovska vyhovska NOUN issue-293 93 80 , , PUNCT issue-293 93 81 2006 2006 NUM issue-293 93 82 ) ) PUNCT issue-293 93 83 . . PUNCT issue-293 94 1 this this DET issue-293 94 2 argument argument NOUN issue-293 94 3 was be AUX issue-293 94 4 confirmed confirm VERB issue-293 94 5 by by ADP issue-293 94 6 the the DET issue-293 94 7 practical practical ADJ issue-293 94 8 activities activity NOUN issue-293 94 9 of of ADP issue-293 94 10 subjects subject NOUN issue-293 94 11 , , PUNCT issue-293 94 12 first first ADV issue-293 94 13 of of ADP issue-293 94 14 all all PRON issue-293 94 15 in in ADP issue-293 94 16 terms term NOUN issue-293 94 17 of of ADP issue-293 94 18 the the DET issue-293 94 19 capital capital NOUN issue-293 94 20 reproduction reproduction NOUN issue-293 94 21 at at ADP issue-293 94 22 the the DET issue-293 94 23 same same ADJ issue-293 94 24 level level NOUN issue-293 94 25 in in ADP issue-293 94 26 the the DET issue-293 94 27 inflation inflation NOUN issue-293 94 28 conditions condition NOUN issue-293 94 29 . . PUNCT issue-293 95 1 this this DET issue-293 95 2 aspect aspect NOUN issue-293 95 3 of of ADP issue-293 95 4 the the DET issue-293 95 5 theoretical theoretical ADJ issue-293 95 6 and and CCONJ issue-293 95 7 methodological methodological ADJ issue-293 95 8 amortization amortization NOUN issue-293 95 9 foundations foundation NOUN issue-293 95 10 has have AUX issue-293 95 11 received receive VERB issue-293 95 12 the the DET issue-293 95 13 greatest great ADJ issue-293 95 14 number number NOUN issue-293 95 15 of of ADP issue-293 95 16 developments development NOUN issue-293 95 17 within within ADP issue-293 95 18 the the DET issue-293 95 19 german german ADJ issue-293 95 20 accounting accounting NOUN issue-293 95 21 school school NOUN issue-293 95 22 , , PUNCT issue-293 95 23 when when SCONJ issue-293 95 24 there there PRON issue-293 95 25 was be VERB issue-293 95 26 a a DET issue-293 95 27 high high ADJ issue-293 95 28 inflation inflation NOUN issue-293 95 29 in in ADP issue-293 95 30 this this DET issue-293 95 31 state state NOUN issue-293 95 32 ( ( PUNCT issue-293 95 33 1914 1914 NUM issue-293 95 34 – – PUNCT issue-293 95 35 1918 1918 NUM issue-293 95 36 ) ) PUNCT issue-293 95 37 , , PUNCT issue-293 95 38 which which DET issue-293 95 39 practice practice NOUN issue-293 95 40 showed show VERB issue-293 95 41 the the DET issue-293 95 42 lack lack NOUN issue-293 95 43 of of ADP issue-293 95 44 theoretical theoretical ADJ issue-293 95 45 developments development NOUN issue-293 95 46 content content NOUN issue-293 95 47 on on ADP issue-293 95 48 the the DET issue-293 95 49 use use NOUN issue-293 95 50 of of ADP issue-293 95 51 adopted adopt VERB issue-293 95 52 amortization amortization NOUN issue-293 95 53 methods method NOUN issue-293 95 54 in in ADP issue-293 95 55 the the DET issue-293 95 56 accounting accounting NOUN issue-293 95 57 system system NOUN issue-293 95 58 from from ADP issue-293 95 59 the the DET issue-293 95 60 point point NOUN issue-293 95 61 of of ADP issue-293 95 62 view view NOUN issue-293 95 63 of of ADP issue-293 95 64 the the DET issue-293 95 65 amortization amortization NOUN issue-293 95 66 fund fund NOUN issue-293 95 67 formation formation NOUN issue-293 95 68 as as ADP issue-293 95 69 a a DET issue-293 95 70 source source NOUN issue-293 95 71 of of ADP issue-293 95 72 acquiring acquire VERB issue-293 95 73 new new ADJ issue-293 95 74 capital capital NOUN issue-293 95 75 assets asset NOUN issue-293 95 76 . . PUNCT issue-293 96 1 to to PART issue-293 96 2 overcome overcome VERB issue-293 96 3 this this DET issue-293 96 4 problem problem NOUN issue-293 96 5 , , PUNCT issue-293 96 6 the the DET issue-293 96 7 accounting accounting NOUN issue-293 96 8 practice practice NOUN issue-293 96 9 , , PUNCT issue-293 96 10 in in ADP issue-293 96 11 parallel parallel NOUN issue-293 96 12 with with ADP issue-293 96 13 the the DET issue-293 96 14 theoretical theoretical ADJ issue-293 96 15 developments development NOUN issue-293 96 16 , , PUNCT issue-293 96 17 in in ADP issue-293 96 18 various various ADJ issue-293 96 19 ways way NOUN issue-293 96 20 , , PUNCT issue-293 96 21 solved solve VERB issue-293 96 22 such such ADJ issue-293 96 23 problems problem NOUN issue-293 96 24 . . PUNCT issue-293 97 1 for for ADP issue-293 97 2 example example NOUN issue-293 97 3 , , PUNCT issue-293 97 4 the the DET issue-293 97 5 association association NOUN issue-293 97 6 of of ADP issue-293 97 7 german german ADJ issue-293 97 8 engineering engineering NOUN issue-293 97 9 plants plant NOUN issue-293 97 10 ( ( PUNCT issue-293 97 11 verein verein NOUN issue-293 97 12 deutscher deutscher NOUN issue-293 97 13 maschinenbau maschinenbau NOUN issue-293 97 14 - - PUNCT issue-293 97 15 anstalten anstalten VERB issue-293 97 16 ) ) PUNCT issue-293 97 17 has have AUX issue-293 97 18 developed develop VERB issue-293 97 19 a a DET issue-293 97 20 practical practical ADJ issue-293 97 21 guide guide NOUN issue-293 97 22 to to ADP issue-293 97 23 calculating calculate VERB issue-293 97 24 amortization amortization NOUN issue-293 97 25     SPACE issue-293 97 26 – – PUNCT issue-293 97 27 the the DET issue-293 97 28 “ " PUNCT issue-293 97 29 guidelines guideline NOUN issue-293 97 30 for for ADP issue-293 97 31 balancing balancing NOUN issue-293 97 32 and and CCONJ issue-293 97 33 amortization amortization NOUN issue-293 97 34 calculation calculation NOUN issue-293 97 35 in in ADP issue-293 97 36 the the DET issue-293 97 37 engineering engineering NOUN issue-293 97 38 industry industry NOUN issue-293 97 39 under under ADP issue-293 97 40 the the DET issue-293 97 41 conditions condition NOUN issue-293 97 42 of of ADP issue-293 97 43 inflation inflation NOUN issue-293 97 44 ” " PUNCT issue-293 97 45 ( ( PUNCT issue-293 97 46 “ " PUNCT issue-293 97 47 leitsätze leitsätze ADJ issue-293 97 48 für für PROPN issue-293 97 49 bilanzierung bilanzierung PROPN issue-293 97 50 und und INTJ issue-293 98 1 abschreibungen abschreibungen PROPN issue-293 99 1 i i PRON issue-293 99 2 m m PROPN issue-293 99 3 maschinenbau maschinenbau PROPN issue-293 99 4 unter unter PROPN issue-293 99 5 berücksichtigung berücksichtigung PROPN issue-293 99 6 der der PROPN issue-293 99 7 geldentwertung geldentwertung PROPN issue-293 99 8 ” " PUNCT issue-293 99 9 ) ) PUNCT issue-293 99 10 . . PUNCT issue-293 100 1 these these DET issue-293 100 2 principles principle NOUN issue-293 100 3 , , PUNCT issue-293 100 4 in in ADP issue-293 100 5 particular particular ADJ issue-293 100 6 , , PUNCT issue-293 100 7 baltic baltic ADJ issue-293 100 8 journal journal NOUN issue-293 100 9 of of ADP issue-293 100 10 economic economic ADJ issue-293 100 11 studies study NOUN issue-293 100 12 265 265 NUM issue-293 100 13 vol vol NOUN issue-293 100 14 . . PUNCT issue-293 101 1 3 3 NUM issue-293 101 2 , , PUNCT issue-293 101 3 no no INTJ issue-293 101 4 . . NOUN issue-293 101 5 5 5 NUM issue-293 101 6 , , PUNCT issue-293 101 7 2017 2017 NUM issue-293 101 8 provided provide VERB issue-293 101 9 for for ADP issue-293 101 10 equalizing equalize VERB issue-293 101 11 entries entry NOUN issue-293 101 12 in in ADP issue-293 101 13 liabilities liability NOUN issue-293 101 14 to to PART issue-293 101 15 reduce reduce VERB issue-293 101 16 the the DET issue-293 101 17 devaluation devaluation NOUN issue-293 101 18 level level NOUN issue-293 101 19 of of ADP issue-293 101 20 the the DET issue-293 101 21 enterprise enterprise NOUN issue-293 101 22 , , PUNCT issue-293 101 23 establishing establish VERB issue-293 101 24 amortization amortization NOUN issue-293 101 25 through through ADP issue-293 101 26 the the DET issue-293 101 27 costs cost NOUN issue-293 101 28 of of ADP issue-293 101 29 equipment equipment NOUN issue-293 101 30 renewal renewal NOUN issue-293 101 31 in in ADP issue-293 101 32 the the DET issue-293 101 33 amount amount NOUN issue-293 101 34 necessary necessary ADJ issue-293 101 35 at at ADP issue-293 101 36 the the DET issue-293 101 37 time time NOUN issue-293 101 38 of of ADP issue-293 101 39 fixed fix VERB issue-293 101 40 assets asset NOUN issue-293 101 41 object object VERB issue-293 101 42 restoration restoration NOUN issue-293 101 43 . . PUNCT issue-293 102 1 undoubtedly undoubtedly ADV issue-293 102 2 , , PUNCT issue-293 102 3 such such DET issue-293 102 4 a a DET issue-293 102 5 compulsorily compulsorily ADV issue-293 102 6 arbitrary arbitrary ADJ issue-293 102 7 practical practical ADJ issue-293 102 8 technique technique NOUN issue-293 102 9 caused cause VERB issue-293 102 10 a a DET issue-293 102 11 number number NOUN issue-293 102 12 of of ADP issue-293 102 13 theoretical theoretical ADJ issue-293 102 14 objections objection NOUN issue-293 102 15 ; ; PUNCT issue-293 102 16 in in ADP issue-293 102 17 particular particular ADJ issue-293 102 18 , , PUNCT issue-293 102 19 that that DET issue-293 102 20 fact fact NOUN issue-293 102 21 can can AUX issue-293 102 22 be be AUX issue-293 102 23 guided guide VERB issue-293 102 24 by by ADP issue-293 102 25 the the DET issue-293 102 26 future future ADJ issue-293 102 27 replacement replacement NOUN issue-293 102 28 cost cost NOUN issue-293 102 29 because because SCONJ issue-293 102 30 it it PRON issue-293 102 31 is be AUX issue-293 102 32 almost almost ADV issue-293 102 33 impossible impossible ADJ issue-293 102 34 even even ADV issue-293 102 35 approximately approximately ADV issue-293 102 36 . . PUNCT issue-293 103 1 under under ADP issue-293 103 2 inflationary inflationary ADJ issue-293 103 3 conditions condition NOUN issue-293 103 4 , , PUNCT issue-293 103 5 development development NOUN issue-293 103 6 acquisition acquisition NOUN issue-293 103 7 conditions condition NOUN issue-293 103 8 by by ADP issue-293 103 9 the the DET issue-293 103 10 replacement replacement NOUN issue-293 103 11 processes process NOUN issue-293 103 12 of of ADP issue-293 103 13 some some DET issue-293 103 14 production production NOUN issue-293 103 15 means mean NOUN issue-293 103 16 with with ADP issue-293 103 17 other other ADJ issue-293 103 18 results result NOUN issue-293 103 19 of of ADP issue-293 103 20 technological technological ADJ issue-293 103 21 progress progress NOUN issue-293 103 22 , , PUNCT issue-293 103 23 the the DET issue-293 103 24 balance balance NOUN issue-293 103 25 informativity informativity NOUN issue-293 103 26 problematics problematic NOUN issue-293 103 27 as as ADP issue-293 103 28 for for ADP issue-293 103 29 objectivity objectivity NOUN issue-293 103 30 of of ADP issue-293 103 31 the the DET issue-293 103 32 residual residual ADJ issue-293 103 33 value value NOUN issue-293 103 34 of of ADP issue-293 103 35 fixed fix VERB issue-293 103 36 assets asset NOUN issue-293 103 37 , , PUNCT issue-293 103 38 sources source NOUN issue-293 103 39 of of ADP issue-293 103 40 fixed fix VERB issue-293 103 41 assets asset NOUN issue-293 103 42 reproduction reproduction NOUN issue-293 103 43 , , PUNCT issue-293 103 44 the the DET issue-293 103 45 reliability reliability NOUN issue-293 103 46 of of ADP issue-293 103 47 the the DET issue-293 103 48 calculated calculate VERB issue-293 103 49 amounts amount NOUN issue-293 103 50 of of ADP issue-293 103 51 amortization amortization NOUN issue-293 103 52 charges charge NOUN issue-293 103 53 as as ADP issue-293 103 54 a a DET issue-293 103 55 part part NOUN issue-293 103 56 of of ADP issue-293 103 57 expenses expense NOUN issue-293 103 58 , , PUNCT issue-293 103 59 a a DET issue-293 103 60 real real ADJ issue-293 103 61 loss loss NOUN issue-293 103 62 of of ADP issue-293 103 63 consumer consumer NOUN issue-293 103 64 value value NOUN issue-293 103 65 have have AUX issue-293 103 66 appeared appear VERB issue-293 103 67 . . PUNCT issue-293 104 1 it it PRON issue-293 104 2 was be AUX issue-293 104 3 in in ADP issue-293 104 4 the the DET issue-293 104 5 german german ADJ issue-293 104 6 school school NOUN issue-293 104 7 for for ADP issue-293 104 8 inflation inflation NOUN issue-293 104 9 conditions condition NOUN issue-293 104 10 that that SCONJ issue-293 104 11 the the DET issue-293 104 12 interpretation interpretation NOUN issue-293 104 13 of of ADP issue-293 104 14 the the DET issue-293 104 15 importance importance NOUN issue-293 104 16 of of ADP issue-293 104 17 depreciation depreciation NOUN issue-293 104 18 for for ADP issue-293 104 19 both both DET issue-293 104 20 theory theory NOUN issue-293 104 21 and and CCONJ issue-293 104 22 practice practice NOUN issue-293 104 23 was be AUX issue-293 104 24 established establish VERB issue-293 104 25 ; ; PUNCT issue-293 104 26 it it PRON issue-293 104 27 became become VERB issue-293 104 28 obvious obvious ADJ issue-293 104 29 that that SCONJ issue-293 104 30 amortization amortization NOUN issue-293 104 31 as as ADP issue-293 104 32 a a DET issue-293 104 33 regulating regulate VERB issue-293 104 34 balance balance NOUN issue-293 104 35 sheet sheet NOUN issue-293 104 36 item item NOUN issue-293 104 37 is be AUX issue-293 104 38 suitable suitable ADJ issue-293 104 39 for for ADP issue-293 104 40 functioning function VERB issue-293 104 41 only only ADV issue-293 104 42 during during ADP issue-293 104 43 periods period NOUN issue-293 104 44 of of ADP issue-293 104 45 money money NOUN issue-293 104 46 purchasing purchase VERB issue-293 104 47 power power NOUN issue-293 104 48 stability stability NOUN issue-293 104 49 and and CCONJ issue-293 104 50 must must AUX issue-293 104 51 cease cease VERB issue-293 104 52 to to PART issue-293 104 53 function function VERB issue-293 104 54 in in ADP issue-293 104 55 that that DET issue-293 104 56 capacity capacity NOUN issue-293 104 57 when when SCONJ issue-293 104 58 non non ADJ issue-293 104 59 - - ADJ issue-293 104 60 productive productive ADJ issue-293 104 61 changes change NOUN issue-293 104 62 in in ADP issue-293 104 63 value value NOUN issue-293 104 64 are be AUX issue-293 104 65 effective effective ADJ issue-293 104 66 ( ( PUNCT issue-293 104 67 eremenko eremenko ADJ issue-293 104 68 , , PUNCT issue-293 104 69 2013 2013 NUM issue-293 104 70 ) ) PUNCT issue-293 104 71 . . PUNCT issue-293 105 1 the the DET issue-293 105 2 study study NOUN issue-293 105 3 of of ADP issue-293 105 4 these these DET issue-293 105 5 problems problem NOUN issue-293 105 6 in in ADP issue-293 105 7 german german ADJ issue-293 105 8 accounting accounting NOUN issue-293 105 9 ( ( PUNCT issue-293 105 10 early early ADJ issue-293 105 11 20 20 NUM issue-293 105 12 century century NOUN issue-293 105 13 ) ) PUNCT issue-293 105 14 . . PUNCT issue-293 106 1 the the DET issue-293 106 2 notion notion NOUN issue-293 106 3 of of ADP issue-293 106 4 the the DET issue-293 106 5 difference difference NOUN issue-293 106 6 between between ADP issue-293 106 7 the the DET issue-293 106 8 balance balance NOUN issue-293 106 9 amortization amortization NOUN issue-293 106 10 ( ( PUNCT issue-293 106 11 die die VERB issue-293 106 12 bilanᵶielle bilanᵶielle PROPN issue-293 106 13 abschreibung abschreibung PROPN issue-293 106 14 ) ) PUNCT issue-293 106 15 and and CCONJ issue-293 106 16 the the DET issue-293 106 17 calculation calculation NOUN issue-293 106 18 amortization amortization NOUN issue-293 106 19 ( ( PUNCT issue-293 106 20 die die VERB issue-293 106 21 kalkulatorische kalkulatorische PROPN issue-293 106 22 abschreibung abschreibung PROPN issue-293 106 23 ) ) PUNCT issue-293 106 24 was be AUX issue-293 106 25 formulated formulate VERB issue-293 106 26 . . PUNCT issue-293 107 1 the the DET issue-293 107 2 purpose purpose NOUN issue-293 107 3 of of ADP issue-293 107 4 balance balance NOUN issue-293 107 5 amortization amortization NOUN issue-293 107 6 is be AUX issue-293 107 7 the the DET issue-293 107 8 preservation preservation NOUN issue-293 107 9 of of ADP issue-293 107 10 amortization amortization NOUN issue-293 107 11 equivalents equivalent NOUN issue-293 107 12 ( ( PUNCT issue-293 107 13 derives derive VERB issue-293 107 14 from from ADP issue-293 107 15 german german ADJ issue-293 107 16 abschreibungsgegenwerte abschreibungsgegenwerte NOUN issue-293 107 17 and and CCONJ issue-293 107 18 means mean VERB issue-293 107 19 “ " PUNCT issue-293 107 20 earned earn VERB issue-293 107 21 amortization amortization NOUN issue-293 107 22 ” " PUNCT issue-293 107 23 , , PUNCT issue-293 107 24 that that ADV issue-293 107 25 is is ADV issue-293 107 26 , , PUNCT issue-293 107 27 the the DET issue-293 107 28 money money NOUN issue-293 107 29 returned return VERB issue-293 107 30 by by ADP issue-293 107 31 the the DET issue-293 107 32 market market NOUN issue-293 107 33 as as ADP issue-293 107 34 a a DET issue-293 107 35 part part NOUN issue-293 107 36 of of ADP issue-293 107 37 sales sale NOUN issue-293 107 38 proceeds proceed NOUN issue-293 107 39 ) ) PUNCT issue-293 107 40 , , PUNCT issue-293 107 41 whereas whereas SCONJ issue-293 107 42 the the DET issue-293 107 43 purpose purpose NOUN issue-293 107 44 of of ADP issue-293 107 45 calculation calculation NOUN issue-293 107 46 amortization amortization NOUN issue-293 107 47     SPACE issue-293 107 48 – – PUNCT issue-293 107 49 the the DET issue-293 107 50 cost cost NOUN issue-293 107 51 estimate estimate NOUN issue-293 107 52 in in ADP issue-293 107 53 the the DET issue-293 107 54 production production NOUN issue-293 107 55 ( ( PUNCT issue-293 107 56 management management NOUN issue-293 107 57 ) ) PUNCT issue-293 107 58 accounting accounting NOUN issue-293 107 59 . . PUNCT issue-293 108 1 however however ADV issue-293 108 2 , , PUNCT issue-293 108 3 in in ADP issue-293 108 4 the the DET issue-293 108 5 framework framework NOUN issue-293 108 6 of of ADP issue-293 108 7 this this DET issue-293 108 8 paradigm paradigm NOUN issue-293 108 9 , , PUNCT issue-293 108 10 there there PRON issue-293 108 11 were be VERB issue-293 108 12 also also ADV issue-293 108 13 controversial controversial ADJ issue-293 108 14 provisions provision NOUN issue-293 108 15 . . PUNCT issue-293 109 1 in in ADP issue-293 109 2 particular particular ADJ issue-293 109 3 , , PUNCT issue-293 109 4 e. e. PROPN issue-293 109 5 schigut schigut PROPN issue-293 109 6 ( ( PUNCT issue-293 109 7 1920 1920 NUM issue-293 109 8 ) ) PUNCT issue-293 109 9 emphasizes emphasize VERB issue-293 109 10 the the DET issue-293 109 11 impossibility impossibility NOUN issue-293 109 12 of of ADP issue-293 109 13 renovating renovate VERB issue-293 109 14 fixed fix VERB issue-293 109 15 assets asset NOUN issue-293 109 16 in in ADP issue-293 109 17 conditions condition NOUN issue-293 109 18 of of ADP issue-293 109 19 rising rise VERB issue-293 109 20 prices price NOUN issue-293 109 21 , , PUNCT issue-293 109 22 if if SCONJ issue-293 109 23 money money NOUN issue-293 109 24 devaluation devaluation NOUN issue-293 109 25 is be AUX issue-293 109 26 not not PART issue-293 109 27 taken take VERB issue-293 109 28 into into ADP issue-293 109 29 account account NOUN issue-293 109 30 in in ADP issue-293 109 31 amortization amortization NOUN issue-293 109 32 . . PUNCT issue-293 110 1 in in ADP issue-293 110 2 contrast contrast NOUN issue-293 110 3 , , PUNCT issue-293 110 4 another another DET issue-293 110 5 scientist scientist NOUN issue-293 110 6 g. g. PROPN issue-293 110 7 peiseler peiseler PROPN issue-293 110 8 ( ( PUNCT issue-293 110 9 peiseler peiseler PROPN issue-293 110 10 g. g. PROPN issue-293 110 11 zeitgemäße zeitgemäße PROPN issue-293 110 12 betriebswirtschaft betriebswirtschaft PROPN issue-293 110 13 , , PUNCT issue-293 110 14 1921 1921 NUM issue-293 110 15 ) ) PUNCT issue-293 110 16 argued argue VERB issue-293 110 17 that that SCONJ issue-293 110 18 the the DET issue-293 110 19 amount amount NOUN issue-293 110 20 of of ADP issue-293 110 21 amortization amortization NOUN issue-293 110 22 can can AUX issue-293 110 23 not not PART issue-293 110 24 be be AUX issue-293 110 25 adjusted adjust VERB issue-293 110 26 or or CCONJ issue-293 110 27 changed change VERB issue-293 110 28 , , PUNCT issue-293 110 29 since since SCONJ issue-293 110 30 for for ADP issue-293 110 31 a a DET issue-293 110 32 certain certain ADJ issue-293 110 33 time time NOUN issue-293 110 34 the the DET issue-293 110 35 reserves reserve NOUN issue-293 110 36 change change VERB issue-293 110 37 ( ( PUNCT issue-293 110 38 increase increase NOUN issue-293 110 39 ) ) PUNCT issue-293 110 40 their their PRON issue-293 110 41 value value NOUN issue-293 110 42 . . PUNCT issue-293 111 1 these these DET issue-293 111 2 and and CCONJ issue-293 111 3 similar similar ADJ issue-293 111 4 judgments judgment NOUN issue-293 111 5 have have AUX issue-293 111 6 generated generate VERB issue-293 111 7 uncertainty uncertainty NOUN issue-293 111 8 in in ADP issue-293 111 9 the the DET issue-293 111 10 formulation formulation NOUN issue-293 111 11 of of ADP issue-293 111 12 this this DET issue-293 111 13 type type NOUN issue-293 111 14 of of ADP issue-293 111 15 amortization amortization NOUN issue-293 111 16 accounting accounting NOUN issue-293 111 17 concept concept NOUN issue-293 111 18 . . PUNCT issue-293 112 1 5 5 X issue-293 112 2 . . X issue-293 112 3 evaluation evaluation NOUN issue-293 112 4 of of ADP issue-293 112 5 amortization amortization NOUN issue-293 112 6 and and CCONJ issue-293 112 7 depreciation depreciation NOUN issue-293 112 8 in in ADP issue-293 112 9 the the DET issue-293 112 10 modern modern ADJ issue-293 112 11 conceptual conceptual ADJ issue-293 112 12 and and CCONJ issue-293 112 13 methodological methodological ADJ issue-293 112 14 basis basis NOUN issue-293 112 15 of of ADP issue-293 112 16 accounting account VERB issue-293 112 17 in in ADP issue-293 112 18 the the DET issue-293 112 19 modern modern ADJ issue-293 112 20 conceptual conceptual ADJ issue-293 112 21 and and CCONJ issue-293 112 22 methodological methodological ADJ issue-293 112 23 basis basis NOUN issue-293 112 24 of of ADP issue-293 112 25 accounting accounting NOUN issue-293 112 26 , , PUNCT issue-293 112 27 the the DET issue-293 112 28 process process NOUN issue-293 112 29 of of ADP issue-293 112 30 including include VERB issue-293 112 31 amortization amortization NOUN issue-293 112 32 charges charge NOUN issue-293 112 33 on on ADP issue-293 112 34 fixed fix VERB issue-293 112 35 assets asset NOUN issue-293 112 36 in in ADP issue-293 112 37 the the DET issue-293 112 38 expenses expense NOUN issue-293 112 39 composition composition NOUN issue-293 112 40 is be AUX issue-293 112 41 regulated regulate VERB issue-293 112 42 , , PUNCT issue-293 112 43 but but CCONJ issue-293 112 44 after after ADP issue-293 112 45 standard standard ADJ issue-293 112 46 calculations calculation NOUN issue-293 112 47 , , PUNCT issue-293 112 48 the the DET issue-293 112 49 entire entire ADJ issue-293 112 50 amount amount NOUN issue-293 112 51 of of ADP issue-293 112 52 such such ADJ issue-293 112 53 deductions deduction NOUN issue-293 112 54 is be AUX issue-293 112 55 equated equate VERB issue-293 112 56 to to ADP issue-293 112 57 profits profit NOUN issue-293 112 58 . . PUNCT issue-293 113 1 in in ADP issue-293 113 2 fact fact NOUN issue-293 113 3 , , PUNCT issue-293 113 4 the the DET issue-293 113 5 traditional traditional ADJ issue-293 113 6 target target NOUN issue-293 113 7 determined determine VERB issue-293 113 8 source source NOUN issue-293 113 9 of of ADP issue-293 113 10 fixed fix VERB issue-293 113 11 assets asset NOUN issue-293 113 12 composition composition NOUN issue-293 113 13 reproduction reproduction NOUN issue-293 113 14 was be AUX issue-293 113 15 replaced replace VERB issue-293 113 16 by by ADP issue-293 113 17 a a DET issue-293 113 18 synthesized synthesize VERB issue-293 113 19 source source NOUN issue-293 113 20 - - NOUN issue-293 113 21 profit profit NOUN issue-293 113 22 . . PUNCT issue-293 114 1 at at ADP issue-293 114 2 the the DET issue-293 114 3 same same ADJ issue-293 114 4 time time NOUN issue-293 114 5 , , PUNCT issue-293 114 6 the the DET issue-293 114 7 actual actual ADJ issue-293 114 8 depreciation depreciation NOUN issue-293 114 9 on on ADP issue-293 114 10 the the DET issue-293 114 11 amortization amortization NOUN issue-293 114 12 amount amount NOUN issue-293 114 13 reduces reduce VERB issue-293 114 14 the the DET issue-293 114 15 book book NOUN issue-293 114 16 value value NOUN issue-293 114 17 of of ADP issue-293 114 18 fixed fix VERB issue-293 114 19 assets asset NOUN issue-293 114 20 , , PUNCT issue-293 114 21 violates violate VERB issue-293 114 22 the the DET issue-293 114 23 disclosure disclosure NOUN issue-293 114 24 capital capital NOUN issue-293 114 25 logic logic NOUN issue-293 114 26 not not PART issue-293 114 27 only only ADV issue-293 114 28 as as ADP issue-293 114 29 a a DET issue-293 114 30 self self NOUN issue-293 114 31 - - PUNCT issue-293 114 32 increasing increase VERB issue-293 114 33 cost cost NOUN issue-293 114 34 but but CCONJ issue-293 114 35 also also ADV issue-293 114 36 “ " PUNCT issue-293 114 37 confuses confuse VERB issue-293 114 38 ” " PUNCT issue-293 114 39 the the DET issue-293 114 40 information information NOUN issue-293 114 41 about about ADP issue-293 114 42 a a DET issue-293 114 43 real real ADJ issue-293 114 44 change change NOUN issue-293 114 45 in in ADP issue-293 114 46 the the DET issue-293 114 47 share share NOUN issue-293 114 48 capital capital NOUN issue-293 114 49 . . PUNCT issue-293 115 1 the the DET issue-293 115 2 problem problem NOUN issue-293 115 3 is be AUX issue-293 115 4 considerably considerably ADV issue-293 115 5 aggravated aggravate VERB issue-293 115 6 in in ADP issue-293 115 7 the the DET issue-293 115 8 conditions condition NOUN issue-293 115 9 of of ADP issue-293 115 10 unprofitable unprofitable ADJ issue-293 115 11 activity activity NOUN issue-293 115 12 of of ADP issue-293 115 13 an an DET issue-293 115 14 enterprise enterprise NOUN issue-293 115 15 when when SCONJ issue-293 115 16 the the DET issue-293 115 17 amortization amortization NOUN issue-293 115 18 deductions deduction NOUN issue-293 115 19 “ " PUNCT issue-293 115 20 are be AUX issue-293 115 21 ” " PUNCT issue-293 115 22 in in ADP issue-293 115 23 the the DET issue-293 115 24 “ " PUNCT issue-293 115 25 retained retain VERB issue-293 115 26 earnings earning NOUN issue-293 115 27 ” " PUNCT issue-293 115 28 , , PUNCT issue-293 115 29 that that ADV issue-293 115 30 is is ADV issue-293 115 31 , , PUNCT issue-293 115 32 they they PRON issue-293 115 33 are be AUX issue-293 115 34 presented present VERB issue-293 115 35 in in ADP issue-293 115 36 the the DET issue-293 115 37 balance balance NOUN issue-293 115 38 in in ADP issue-293 115 39 the the DET issue-293 115 40 section section NOUN issue-293 115 41 “ " PUNCT issue-293 115 42 own own ADJ issue-293 115 43 capital capital NOUN issue-293 115 44 ” " PUNCT issue-293 115 45 . . PUNCT issue-293 116 1 this this DET issue-293 116 2 form form NOUN issue-293 116 3 of of ADP issue-293 116 4 hidden hide VERB issue-293 116 5 reduction reduction NOUN issue-293 116 6 of of ADP issue-293 116 7 fixed fix VERB issue-293 116 8 capital capital NOUN issue-293 116 9 is be AUX issue-293 116 10 disclosed disclose VERB issue-293 116 11 by by ADP issue-293 116 12 domestic domestic ADJ issue-293 116 13 scientists scientist NOUN issue-293 116 14 because because SCONJ issue-293 116 15 of of ADP issue-293 116 16 the the DET issue-293 116 17 loss loss NOUN issue-293 116 18 in in ADP issue-293 116 19 the the DET issue-293 116 20 accounting accounting NOUN issue-293 116 21 methodology methodology NOUN issue-293 116 22 of of ADP issue-293 116 23 the the DET issue-293 116 24 target target NOUN issue-293 116 25 content content NOUN issue-293 116 26 of of ADP issue-293 116 27 this this DET issue-293 116 28 process process NOUN issue-293 116 29 ( ( PUNCT issue-293 116 30 yaremko yaremko ADJ issue-293 116 31 , , PUNCT issue-293 116 32 2010 2010 NUM issue-293 116 33 ) ) PUNCT issue-293 116 34 . . PUNCT issue-293 117 1 the the DET issue-293 117 2 interdependence interdependence NOUN issue-293 117 3 of of ADP issue-293 117 4 reverse reverse ADJ issue-293 117 5 flows flow NOUN issue-293 117 6 of of ADP issue-293 117 7 fixed fix VERB issue-293 117 8 capital capital NOUN issue-293 117 9 and and CCONJ issue-293 117 10 the the DET issue-293 117 11 reduction reduction NOUN issue-293 117 12 of of ADP issue-293 117 13 the the DET issue-293 117 14 share share NOUN issue-293 117 15 capital capital NOUN issue-293 117 16 of of ADP issue-293 117 17 enterprises enterprise NOUN issue-293 117 18 in in ADP issue-293 117 19 this this DET issue-293 117 20 work work NOUN issue-293 117 21 are be AUX issue-293 117 22 disclosed disclose VERB issue-293 117 23 in in ADP issue-293 117 24 detail detail NOUN issue-293 117 25 as as SCONJ issue-293 117 26 shown show VERB issue-293 117 27 in in ADP issue-293 117 28 fig fig NOUN issue-293 117 29 . . PUNCT issue-293 118 1 3 3 NUM issue-293 118 2 , , PUNCT issue-293 118 3 which which PRON issue-293 118 4 is be AUX issue-293 118 5 typical typical ADJ issue-293 118 6 for for ADP issue-293 118 7 domestic domestic ADJ issue-293 118 8 enterprises enterprise NOUN issue-293 118 9 in in ADP issue-293 118 10 general general ADJ issue-293 118 11 . . PUNCT issue-293 119 1 in in ADP issue-293 119 2 the the DET issue-293 119 3 modern modern ADJ issue-293 119 4 accounting accounting NOUN issue-293 119 5 concept concept NOUN issue-293 119 6 of of ADP issue-293 119 7 amortization amortization NOUN issue-293 119 8 , , PUNCT issue-293 119 9 the the DET issue-293 119 10 problem problem NOUN issue-293 119 11 of of ADP issue-293 119 12 amortization amortization NOUN issue-293 119 13 of of ADP issue-293 119 14 intangible intangible ADJ issue-293 119 15 assets asset NOUN issue-293 119 16 is be AUX issue-293 119 17 separated separate VERB issue-293 119 18 . . PUNCT issue-293 120 1 it it PRON issue-293 120 2 should should AUX issue-293 120 3 be be AUX issue-293 120 4 noted note VERB issue-293 120 5 that that SCONJ issue-293 120 6 throughout throughout ADP issue-293 120 7 the the DET issue-293 120 8 historical historical ADJ issue-293 120 9 period period NOUN issue-293 120 10 , , PUNCT issue-293 120 11 until until ADP issue-293 120 12 recently recently ADV issue-293 120 13 , , PUNCT issue-293 120 14 the the DET issue-293 120 15 amortization amortization NOUN issue-293 120 16 ( ( PUNCT issue-293 120 17 depreciation depreciation NOUN issue-293 120 18 ) ) PUNCT issue-293 120 19 accounting accounting NOUN issue-293 120 20 on on ADP issue-293 120 21 intangible intangible ADJ issue-293 120 22 assets asset NOUN issue-293 120 23 was be AUX issue-293 120 24 not not PART issue-293 120 25 carried carry VERB issue-293 120 26 out out ADP issue-293 120 27 . . PUNCT issue-293 121 1 it it PRON issue-293 121 2 was be AUX issue-293 121 3 assumed assume VERB issue-293 121 4 that that SCONJ issue-293 121 5 this this DET issue-293 121 6 type type NOUN issue-293 121 7 of of ADP issue-293 121 8 assets asset NOUN issue-293 121 9 does do VERB issue-293 121 10 gross gross ADJ issue-293 121 11 ( ( PUNCT issue-293 121 12 own own ADJ issue-293 121 13 ) ) PUNCT issue-293 121 14 capital capital NOUN issue-293 121 15 of of ADP issue-293 121 16 the the DET issue-293 121 17 enterprise enterprise NOUN issue-293 121 18 amortization amortization NOUN issue-293 121 19 ( ( PUNCT issue-293 121 20 depreciation depreciation NOUN issue-293 121 21 ) ) PUNCT issue-293 121 22 of of ADP issue-293 121 23 fixed fix VERB issue-293 121 24 capital capital NOUN issue-293 121 25 reversal reversal NOUN issue-293 121 26 of of ADP issue-293 121 27 fixed fix VERB issue-293 121 28 capital capital NOUN issue-293 121 29 investing invest VERB issue-293 121 30 in in ADP issue-293 121 31 equity equity NOUN issue-293 121 32 reduction reduction NOUN issue-293 121 33 of of ADP issue-293 121 34 share share NOUN issue-293 121 35 capital capital NOUN issue-293 121 36 not not PART issue-293 121 37 purposeful purposeful ADJ issue-293 121 38 use use NOUN issue-293 121 39 of of ADP issue-293 121 40 depreciation depreciation NOUN issue-293 121 41 funds fund NOUN issue-293 121 42 fig fig NOUN issue-293 121 43 . . PUNCT issue-293 122 1 3 3 X issue-293 122 2 . . X issue-293 122 3 the the DET issue-293 122 4 interdependence interdependence NOUN issue-293 122 5 of of ADP issue-293 122 6 the the DET issue-293 122 7 value value NOUN issue-293 122 8 of of ADP issue-293 122 9 the the DET issue-293 122 10 share share NOUN issue-293 122 11 capital capital NOUN issue-293 122 12 with with ADP issue-293 122 13 the the DET issue-293 122 14 target target NOUN issue-293 122 15 direction direction NOUN issue-293 122 16 of of ADP issue-293 122 17 sources source NOUN issue-293 122 18 baltic baltic ADJ issue-293 122 19 journal journal PROPN issue-293 122 20 of of ADP issue-293 122 21 economic economic ADJ issue-293 122 22 studies study NOUN issue-293 122 23 266 266 NUM issue-293 122 24 vol vol NOUN issue-293 122 25 . . PUNCT issue-293 123 1 3 3 NUM issue-293 123 2 , , PUNCT issue-293 123 3 no no INTJ issue-293 123 4 . . NOUN issue-293 123 5 5 5 NUM issue-293 123 6 , , PUNCT issue-293 123 7 2017 2017 NUM issue-293 123 8 not not PART issue-293 123 9 lose lose VERB issue-293 123 10 its its PRON issue-293 123 11 consumer consumer NOUN issue-293 123 12 properties property NOUN issue-293 123 13 during during ADP issue-293 123 14 the the DET issue-293 123 15 period period NOUN issue-293 123 16 of of ADP issue-293 123 17 its its PRON issue-293 123 18 use use NOUN issue-293 123 19 . . PUNCT issue-293 124 1 this this DET issue-293 124 2 view view NOUN issue-293 124 3 is be AUX issue-293 124 4 somewhat somewhat ADV issue-293 124 5 justified justified ADJ issue-293 124 6 , , PUNCT issue-293 124 7 especially especially ADV issue-293 124 8 when when SCONJ issue-293 124 9 this this DET issue-293 124 10 type type NOUN issue-293 124 11 of of ADP issue-293 124 12 asset asset NOUN issue-293 124 13 is be AUX issue-293 124 14 viewed view VERB issue-293 124 15 in in ADP issue-293 124 16 the the DET issue-293 124 17 simplified simplified ADJ issue-293 124 18 classification classification NOUN issue-293 124 19 coordinates coordinate NOUN issue-293 124 20 for for ADP issue-293 124 21 accounting accounting NOUN issue-293 124 22 purposes purpose NOUN issue-293 124 23 ( ( PUNCT issue-293 124 24 asset asset NOUN issue-293 124 25 recognition recognition NOUN issue-293 124 26 principles principle NOUN issue-293 124 27 ) ) PUNCT issue-293 124 28 . . PUNCT issue-293 125 1 determining determine VERB issue-293 125 2 usable usable ADJ issue-293 125 3 life life NOUN issue-293 125 4 expectancy expectancy NOUN issue-293 125 5 of of ADP issue-293 125 6 intangible intangible ADJ issue-293 125 7 assets asset NOUN issue-293 125 8 requires require VERB issue-293 125 9 an an DET issue-293 125 10 individual individual ADJ issue-293 125 11 approach approach NOUN issue-293 125 12 since since SCONJ issue-293 125 13 some some PRON issue-293 125 14 of of ADP issue-293 125 15 the the DET issue-293 125 16 assets asset NOUN issue-293 125 17 in in ADP issue-293 125 18 this this DET issue-293 125 19 asset asset NOUN issue-293 125 20 group group NOUN issue-293 125 21 are be AUX issue-293 125 22 subject subject ADJ issue-293 125 23 to to ADP issue-293 125 24 moral moral ADJ issue-293 125 25 depreciation depreciation NOUN issue-293 125 26 , , PUNCT issue-293 125 27 which which PRON issue-293 125 28 requires require VERB issue-293 125 29 their their PRON issue-293 125 30 replacement replacement NOUN issue-293 125 31 . . PUNCT issue-293 126 1 a a DET issue-293 126 2 part part NOUN issue-293 126 3 of of ADP issue-293 126 4 the the DET issue-293 126 5 intangible intangible ADJ issue-293 126 6 assets asset NOUN issue-293 126 7 of of ADP issue-293 126 8 such such DET issue-293 126 9 a a DET issue-293 126 10 value value NOUN issue-293 126 11 loss loss NOUN issue-293 126 12 is be AUX issue-293 126 13 not not PART issue-293 126 14 affected affect VERB issue-293 126 15 and and CCONJ issue-293 126 16 , , PUNCT issue-293 126 17 therefore therefore ADV issue-293 126 18 , , PUNCT issue-293 126 19 the the DET issue-293 126 20 question question NOUN issue-293 126 21 generally generally ADV issue-293 126 22 arises arise VERB issue-293 126 23 as as ADP issue-293 126 24 to to ADP issue-293 126 25 economic economic ADJ issue-293 126 26 matter matter NOUN issue-293 126 27     SPACE issue-293 126 28 – – PUNCT issue-293 126 29 why why SCONJ issue-293 126 30 to to PART issue-293 126 31 amortize amortize VERB issue-293 126 32 an an DET issue-293 126 33 asset asset NOUN issue-293 126 34 ( ( PUNCT issue-293 126 35 determine determine VERB issue-293 126 36 its its PRON issue-293 126 37 depreciation depreciation NOUN issue-293 126 38 ) ) PUNCT issue-293 126 39 that that PRON issue-293 126 40 brings bring VERB issue-293 126 41 additional additional ADJ issue-293 126 42 cash cash NOUN issue-293 126 43 flows flow NOUN issue-293 126 44 and and CCONJ issue-293 126 45 , , PUNCT issue-293 126 46 without without ADP issue-293 126 47 requiring require VERB issue-293 126 48 additional additional ADJ issue-293 126 49 costs cost NOUN issue-293 126 50 , , PUNCT issue-293 126 51 itself itself PRON issue-293 126 52 acquires acquire VERB issue-293 126 53 greater great ADJ issue-293 126 54 productive productive ADJ issue-293 126 55 power power NOUN issue-293 126 56 as as ADP issue-293 126 57 an an DET issue-293 126 58 economic economic ADJ issue-293 126 59 resource resource NOUN issue-293 126 60 ( ( PUNCT issue-293 126 61 trademark trademark NOUN issue-293 126 62 , , PUNCT issue-293 126 63 brand brand NOUN issue-293 126 64 , , PUNCT issue-293 126 65 business business NOUN issue-293 126 66 reputation reputation NOUN issue-293 126 67 ) ) PUNCT issue-293 126 68 . . PUNCT issue-293 127 1 the the DET issue-293 127 2 issue issue NOUN issue-293 127 3 of of ADP issue-293 127 4 book book NOUN issue-293 127 5 value value NOUN issue-293 127 6 is be AUX issue-293 127 7 important important ADJ issue-293 127 8 ( ( PUNCT issue-293 127 9 based base VERB issue-293 127 10 on on ADP issue-293 127 11 the the DET issue-293 127 12 expenditure expenditure NOUN issue-293 127 13 principles principle NOUN issue-293 127 14 of of ADP issue-293 127 15 acquiring acquire VERB issue-293 127 16 assets asset NOUN issue-293 127 17 completely completely ADV issue-293 127 18 distort distort VERB issue-293 127 19 the the DET issue-293 127 20 original original ADJ issue-293 127 21 value value NOUN issue-293 127 22 ) ) PUNCT issue-293 127 23 , , PUNCT issue-293 127 24 which which PRON issue-293 127 25 requires require VERB issue-293 127 26 a a DET issue-293 127 27 significantly significantly ADV issue-293 127 28 different different ADJ issue-293 127 29 assessment assessment NOUN issue-293 127 30 and and CCONJ issue-293 127 31 accounting accounting NOUN issue-293 127 32 . . PUNCT issue-293 128 1 the the DET issue-293 128 2 issue issue NOUN issue-293 128 3 is be AUX issue-293 128 4 deepened deepen VERB issue-293 128 5 when when SCONJ issue-293 128 6 intangible intangible ADJ issue-293 128 7 assets asset NOUN issue-293 128 8 in in ADP issue-293 128 9 the the DET issue-293 128 10 accounting accounting NOUN issue-293 128 11 system system NOUN issue-293 128 12 need need VERB issue-293 128 13 to to PART issue-293 128 14 be be AUX issue-293 128 15 viewed view VERB issue-293 128 16 in in ADP issue-293 128 17 a a DET issue-293 128 18 wider wide ADJ issue-293 128 19 spectrum spectrum NOUN issue-293 128 20 , , PUNCT issue-293 128 21 through through ADP issue-293 128 22 their their PRON issue-293 128 23 projection projection NOUN issue-293 128 24     SPACE issue-293 128 25 – – PUNCT issue-293 128 26 the the DET issue-293 128 27 accumulation accumulation NOUN issue-293 128 28 of of ADP issue-293 128 29 productive productive ADJ issue-293 128 30 economic economic ADJ issue-293 128 31 resources resource NOUN issue-293 128 32 ( ( PUNCT issue-293 128 33 energy energy NOUN issue-293 128 34 of of ADP issue-293 128 35 the the DET issue-293 128 36 trade trade NOUN issue-293 128 37 mark mark NOUN issue-293 128 38 , , PUNCT issue-293 128 39 trademark trademark NOUN issue-293 128 40 , , PUNCT issue-293 128 41 business business NOUN issue-293 128 42 reputation reputation NOUN issue-293 128 43 , , PUNCT issue-293 128 44 technology technology NOUN issue-293 128 45 , , PUNCT issue-293 128 46 including include VERB issue-293 128 47 management management NOUN issue-293 128 48 etc etc X issue-293 128 49 . . PUNCT issue-293 128 50 ) ) PUNCT issue-293 128 51 . . PUNCT issue-293 129 1 on on ADP issue-293 129 2 the the DET issue-293 129 3 one one NUM issue-293 129 4 hand hand NOUN issue-293 129 5 , , PUNCT issue-293 129 6 as as ADP issue-293 129 7 an an DET issue-293 129 8 important important ADJ issue-293 129 9 economic economic ADJ issue-293 129 10 resource resource NOUN issue-293 129 11 of of ADP issue-293 129 12 a a DET issue-293 129 13 modern modern ADJ issue-293 129 14 enterprise enterprise NOUN issue-293 129 15 , , PUNCT issue-293 129 16 this this DET issue-293 129 17 intangible intangible ADJ issue-293 129 18 component component NOUN issue-293 129 19 of of ADP issue-293 129 20 equity equity NOUN issue-293 129 21 capital capital NOUN issue-293 129 22 should should AUX issue-293 129 23 be be AUX issue-293 129 24 made make VERB issue-293 129 25 public public ADJ issue-293 129 26 in in ADP issue-293 129 27 the the DET issue-293 129 28 public public ADJ issue-293 129 29 financial financial ADJ issue-293 129 30 statements statement NOUN issue-293 129 31 ( ( PUNCT issue-293 129 32 balance balance NOUN issue-293 129 33 sheet sheet NOUN issue-293 129 34 ) ) PUNCT issue-293 129 35 , , PUNCT issue-293 129 36 that that ADV issue-293 129 37 is is ADV issue-293 129 38 , , PUNCT issue-293 129 39 be be AUX issue-293 129 40 put put VERB issue-293 129 41 on on ADP issue-293 129 42 balance balance NOUN issue-293 129 43 . . PUNCT issue-293 130 1 on on ADP issue-293 130 2 the the DET issue-293 130 3 other other ADJ issue-293 130 4 hand hand NOUN issue-293 130 5 , , PUNCT issue-293 130 6 in in ADP issue-293 130 7 modern modern ADJ issue-293 130 8 business business NOUN issue-293 130 9 practices practice NOUN issue-293 130 10 , , PUNCT issue-293 130 11 the the DET issue-293 130 12 problem problem NOUN issue-293 130 13 is be AUX issue-293 130 14 not not PART issue-293 130 15 only only ADV issue-293 130 16 their their PRON issue-293 130 17 valuation valuation NOUN issue-293 130 18 , , PUNCT issue-293 130 19 but but CCONJ issue-293 130 20 it it PRON issue-293 130 21 is be AUX issue-293 130 22 difficult difficult ADJ issue-293 130 23 to to PART issue-293 130 24 determine determine VERB issue-293 130 25 results result NOUN issue-293 130 26 of of ADP issue-293 130 27 the the DET issue-293 130 28 application application NOUN issue-293 130 29 of of ADP issue-293 130 30 such such ADJ issue-293 130 31 assets asset NOUN issue-293 130 32 . . PUNCT issue-293 131 1 another another DET issue-293 131 2 extremely extremely ADV issue-293 131 3 complicated complicated ADJ issue-293 131 4 issue issue NOUN issue-293 131 5 and and CCONJ issue-293 131 6 extremely extremely ADV issue-293 131 7 important important ADJ issue-293 131 8 moment moment NOUN issue-293 131 9 for for ADP issue-293 131 10 amortization amortization NOUN issue-293 131 11 calculating calculate VERB issue-293 131 12 for for ADP issue-293 131 13 assets asset NOUN issue-293 131 14 of of ADP issue-293 131 15 this this DET issue-293 131 16 type type NOUN issue-293 131 17 is be AUX issue-293 131 18 the the DET issue-293 131 19 problem problem NOUN issue-293 131 20 of of ADP issue-293 131 21 determining determine VERB issue-293 131 22 the the DET issue-293 131 23 usable usable ADJ issue-293 131 24 life life NOUN issue-293 131 25 expectancy expectancy NOUN issue-293 131 26 of of ADP issue-293 131 27 various various ADJ issue-293 131 28 objects object NOUN issue-293 131 29 . . PUNCT issue-293 132 1 this this PRON issue-293 132 2 is be AUX issue-293 132 3 due due ADJ issue-293 132 4 to to ADP issue-293 132 5 the the DET issue-293 132 6 fact fact NOUN issue-293 132 7 that that SCONJ issue-293 132 8 depreciation depreciation NOUN issue-293 132 9 of of ADP issue-293 132 10 individual individual ADJ issue-293 132 11 fixed fix VERB issue-293 132 12 assets asset NOUN issue-293 132 13 occurs occur VERB issue-293 132 14 in in ADP issue-293 132 15 different different ADJ issue-293 132 16 ways way NOUN issue-293 132 17 due due ADP issue-293 132 18 to to ADP issue-293 132 19 production production NOUN issue-293 132 20 conditions condition NOUN issue-293 132 21 , , PUNCT issue-293 132 22 individual individual NOUN issue-293 132 23 for for ADP issue-293 132 24 each each DET issue-293 132 25 enterprise enterprise NOUN issue-293 132 26 and and CCONJ issue-293 132 27 the the DET issue-293 132 28 impact impact NOUN issue-293 132 29 of of ADP issue-293 132 30 moral moral ADJ issue-293 132 31 depreciation depreciation NOUN issue-293 132 32 . . PUNCT issue-293 133 1 disagreements disagreement NOUN issue-293 133 2 between between ADP issue-293 133 3 depreciation depreciation NOUN issue-293 133 4 and and CCONJ issue-293 133 5 amortization amortization NOUN issue-293 133 6 are be AUX issue-293 133 7 presented present VERB issue-293 133 8 in in ADP issue-293 133 9 fig fig NOUN issue-293 133 10 . . PUNCT issue-293 134 1 4 4 NUM issue-293 134 2 “ " PUNCT issue-293 134 3 when when SCONJ issue-293 134 4 determining determine VERB issue-293 134 5 the the DET issue-293 134 6 amount amount NOUN issue-293 134 7 of of ADP issue-293 134 8 depreciation depreciation NOUN issue-293 134 9 , , PUNCT issue-293 134 10 it it PRON issue-293 134 11 is be AUX issue-293 134 12 suggested suggest VERB issue-293 134 13 to to PART issue-293 134 14 use use VERB issue-293 134 15 the the DET issue-293 134 16 integral integral ADJ issue-293 134 17 depreciation depreciation NOUN issue-293 134 18 coefficient coefficient NOUN issue-293 134 19 , , PUNCT issue-293 134 20 including include VERB issue-293 134 21 physical physical ADJ issue-293 134 22 , , PUNCT issue-293 134 23 moral moral ADJ issue-293 134 24 , , PUNCT issue-293 134 25 and and CCONJ issue-293 134 26 economic economic ADJ issue-293 134 27 depreciation depreciation NOUN issue-293 134 28 of of ADP issue-293 134 29 various various ADJ issue-293 134 30 fixed fix VERB issue-293 134 31 assets asset NOUN issue-293 134 32 ” " PUNCT issue-293 134 33 ( ( PUNCT issue-293 134 34 yaremko yaremko PROPN issue-293 134 35 , , PUNCT issue-293 134 36 2010 2010 NUM issue-293 134 37 ) ) PUNCT issue-293 134 38 . . PUNCT issue-293 135 1 for for ADP issue-293 135 2 a a DET issue-293 135 3 more more ADV issue-293 135 4 objective objective ADJ issue-293 135 5 evaluation evaluation NOUN issue-293 135 6 of of ADP issue-293 135 7 depreciation depreciation NOUN issue-293 135 8 , , PUNCT issue-293 135 9 it it PRON issue-293 135 10 is be AUX issue-293 135 11 necessary necessary ADJ issue-293 135 12 to to PART issue-293 135 13 establish establish VERB issue-293 135 14 standard standard ADJ issue-293 135 15 methods method NOUN issue-293 135 16 for for ADP issue-293 135 17 determining determine VERB issue-293 135 18 the the DET issue-293 135 19 degree degree NOUN issue-293 135 20 and and CCONJ issue-293 135 21 nature nature NOUN issue-293 135 22 of of ADP issue-293 135 23 physical physical ADJ issue-293 135 24 , , PUNCT issue-293 135 25 moral moral ADJ issue-293 135 26 , , PUNCT issue-293 135 27 and and CCONJ issue-293 135 28 economic economic ADJ issue-293 135 29 depreciation depreciation NOUN issue-293 135 30 of of ADP issue-293 135 31 various various ADJ issue-293 135 32 elements element NOUN issue-293 135 33 of of ADP issue-293 135 34 fixed fix VERB issue-293 135 35 assets asset NOUN issue-293 135 36 . . PUNCT issue-293 136 1 when when SCONJ issue-293 136 2 determining determine VERB issue-293 136 3 the the DET issue-293 136 4 amount amount NOUN issue-293 136 5 of of ADP issue-293 136 6 depreciation depreciation NOUN issue-293 136 7 , , PUNCT issue-293 136 8 it it PRON issue-293 136 9 is be AUX issue-293 136 10 proposed propose VERB issue-293 136 11 to to PART issue-293 136 12 use use VERB issue-293 136 13 the the DET issue-293 136 14 integral integral ADJ issue-293 136 15 depreciation depreciation NOUN issue-293 136 16 coefficient coefficient NOUN issue-293 136 17 , , PUNCT issue-293 136 18 which which PRON issue-293 136 19 includes include VERB issue-293 136 20 all all DET issue-293 136 21 three three NUM issue-293 136 22 types type NOUN issue-293 136 23 of of ADP issue-293 136 24 depreciation depreciation NOUN issue-293 136 25 : : PUNCT issue-293 136 26 physical physical ADJ issue-293 136 27 , , PUNCT issue-293 136 28 moral moral ADJ issue-293 136 29 , , PUNCT issue-293 136 30 and and CCONJ issue-293 136 31 economic economic ADJ issue-293 136 32 : : PUNCT issue-293 136 33 k k PROPN issue-293 136 34 = = SYM issue-293 136 35 kph kph PROPN issue-293 136 36 х х PROPN issue-293 136 37 km km PROPN issue-293 136 38 х х PROPN issue-293 136 39 ke ke PROPN issue-293 136 40 , , PUNCT issue-293 136 41 where where SCONJ issue-293 136 42 k k PROPN issue-293 136 43 is be AUX issue-293 136 44 the the DET issue-293 136 45 integral integral ADJ issue-293 136 46 depreciation depreciation NOUN issue-293 136 47 coefficient coefficient NOUN issue-293 136 48 ; ; PUNCT issue-293 136 49 kph kph PROPN issue-293 136 50     SPACE issue-293 136 51 – – PUNCT issue-293 136 52 a a DET issue-293 136 53 factor factor NOUN issue-293 136 54 of of ADP issue-293 136 55 physical physical ADJ issue-293 136 56 depreciation depreciation NOUN issue-293 136 57 ; ; PUNCT issue-293 136 58 ke ke PROPN issue-293 136 59     SPACE issue-293 136 60 – – PUNCT issue-293 136 61 coefficient coefficient NOUN issue-293 136 62 of of ADP issue-293 136 63 economic economic ADJ issue-293 136 64 depreciation depreciation NOUN issue-293 136 65 ; ; PUNCT issue-293 136 66 km km NOUN issue-293 136 67 is be AUX issue-293 136 68 the the DET issue-293 136 69 coefficient coefficient NOUN issue-293 136 70 of of ADP issue-293 136 71 moral moral ADJ issue-293 136 72 depreciation depreciation NOUN issue-293 136 73 . . PUNCT issue-293 137 1 the the DET issue-293 137 2 economic economic ADJ issue-293 137 3 content content NOUN issue-293 137 4 of of ADP issue-293 137 5 the the DET issue-293 137 6 integral integral ADJ issue-293 137 7 coefficient coefficient NOUN issue-293 137 8 k k PROPN issue-293 137 9 is be AUX issue-293 137 10 that that SCONJ issue-293 137 11 it it PRON issue-293 137 12 is be AUX issue-293 137 13 an an DET issue-293 137 14 indicator indicator NOUN issue-293 137 15 of of ADP issue-293 137 16 the the DET issue-293 137 17 final final ADJ issue-293 137 18 usefulness usefulness NOUN issue-293 137 19 of of ADP issue-293 137 20 the the DET issue-293 137 21 fixed fix VERB issue-293 137 22 asset asset NOUN issue-293 137 23 . . PUNCT issue-293 138 1 6 6 X issue-293 138 2 . . PUNCT issue-293 138 3 conclusions conclusion NOUN issue-293 138 4 the the DET issue-293 138 5 currently currently ADV issue-293 138 6 used use VERB issue-293 138 7 concept concept NOUN issue-293 138 8 of of ADP issue-293 138 9 amortization amortization NOUN issue-293 138 10 ( ( PUNCT issue-293 138 11 depreciation depreciation NOUN issue-293 138 12 ) ) PUNCT issue-293 138 13 accounting accounting NOUN issue-293 138 14 objectively objectively ADV issue-293 138 15 leads lead VERB issue-293 138 16 to to ADP issue-293 138 17 information information NOUN issue-293 138 18 difficulties difficulty NOUN issue-293 138 19 in in ADP issue-293 138 20 determining determine VERB issue-293 138 21 the the DET issue-293 138 22 objective objective ADJ issue-293 138 23 residual residual ADJ issue-293 138 24 value value NOUN issue-293 138 25 of of ADP issue-293 138 26 fixed fix VERB issue-293 138 27 assets asset NOUN issue-293 138 28 , , PUNCT issue-293 138 29 the the DET issue-293 138 30 comparability comparability NOUN issue-293 138 31 of of ADP issue-293 138 32 this this DET issue-293 138 33 cost cost NOUN issue-293 138 34 with with ADP issue-293 138 35 the the DET issue-293 138 36 size size NOUN issue-293 138 37 of of ADP issue-293 138 38 the the DET issue-293 138 39 announced announce VERB issue-293 138 40 own own ADJ issue-293 138 41 ( ( PUNCT issue-293 138 42 shareholder shareholder NOUN issue-293 138 43 ) ) PUNCT issue-293 138 44 capital capital NOUN issue-293 138 45 , , PUNCT issue-293 138 46 the the DET issue-293 138 47 establishment establishment NOUN issue-293 138 48 of of ADP issue-293 138 49 a a DET issue-293 138 50 real real ADJ issue-293 138 51 monetary monetary ADJ issue-293 138 52 base base NOUN issue-293 138 53 for for ADP issue-293 138 54 the the DET issue-293 138 55 reproduction reproduction NOUN issue-293 138 56 processes process VERB issue-293 138 57 management management NOUN issue-293 138 58 of of ADP issue-293 138 59 irreversible irreversible ADJ issue-293 138 60 capital capital NOUN issue-293 138 61 of of ADP issue-293 138 62 modern modern ADJ issue-293 138 63 companies company NOUN issue-293 138 64 in in ADP issue-293 138 65 tracking track VERB issue-293 138 66 the the DET issue-293 138 67 movement movement NOUN issue-293 138 68 of of ADP issue-293 138 69 amortization amortization NOUN issue-293 138 70 resources resource NOUN issue-293 138 71 from from ADP issue-293 138 72 their their PRON issue-293 138 73 occurrence occurrence NOUN issue-293 138 74 to to ADP issue-293 138 75 financial financial ADJ issue-293 138 76 results result NOUN issue-293 138 77 as as ADP issue-293 138 78 a a DET issue-293 138 79 result result NOUN issue-293 138 80 of of ADP issue-293 138 81 many many ADJ issue-293 138 82 factors factor NOUN issue-293 138 83 , , PUNCT issue-293 138 84 including include VERB issue-293 138 85 use use NOUN issue-293 138 86 of of ADP issue-293 138 87 alternative alternative ADJ issue-293 138 88 methods method NOUN issue-293 138 89 for for ADP issue-293 138 90 amortization amortization NOUN issue-293 138 91 calculating calculating NOUN issue-293 138 92 , , PUNCT issue-293 138 93 a a DET issue-293 138 94 synthetic synthetic ADJ issue-293 138 95 combination combination NOUN issue-293 138 96 of of ADP issue-293 138 97 depreciation depreciation NOUN issue-293 138 98 and and CCONJ issue-293 138 99 amortization amortization NOUN issue-293 138 100 in in ADP issue-293 138 101 one one NUM issue-293 138 102 object object NOUN issue-293 138 103 . . PUNCT issue-293 139 1 technological technological ADJ issue-293 139 2 progress progress NOUN issue-293 139 3 , , PUNCT issue-293 139 4 rapid rapid ADJ issue-293 139 5 replacement replacement NOUN issue-293 139 6 of of ADP issue-293 139 7 production production NOUN issue-293 139 8 and and CCONJ issue-293 139 9 other other ADJ issue-293 139 10 economic economic ADJ issue-293 139 11 resources resource NOUN issue-293 139 12 with with ADP issue-293 139 13 new new ADJ issue-293 139 14 ( ( PUNCT issue-293 139 15 other other ADJ issue-293 139 16 ) ) PUNCT issue-293 139 17 more more ADV issue-293 139 18 productive productive ADJ issue-293 139 19 before before ADP issue-293 139 20 the the DET issue-293 139 21 moments moment NOUN issue-293 139 22 of of ADP issue-293 139 23 total total ADJ issue-293 139 24 amortization amortization NOUN issue-293 139 25 and and CCONJ issue-293 139 26 physical physical ADJ issue-293 139 27 material material NOUN issue-293 139 28 depreciation depreciation NOUN issue-293 139 29 , , PUNCT issue-293 139 30 the the DET issue-293 139 31 uncertainty uncertainty NOUN issue-293 139 32 of of ADP issue-293 139 33 the the DET issue-293 139 34 concept concept NOUN issue-293 139 35 of of ADP issue-293 139 36 “ " PUNCT issue-293 139 37 depreciation depreciation NOUN issue-293 139 38 and and CCONJ issue-293 139 39 amortization amortization NOUN issue-293 139 40 of of ADP issue-293 139 41 intangible intangible ADJ issue-293 139 42 assets asset NOUN issue-293 139 43 ” " PUNCT issue-293 139 44 poses pose VERB issue-293 139 45 an an DET issue-293 139 46 acute acute NOUN issue-293 139 47 theoretical theoretical ADJ issue-293 139 48 and and CCONJ issue-293 139 49 applied apply VERB issue-293 139 50 need need NOUN issue-293 139 51 for for ADP issue-293 139 52 the the DET issue-293 139 53 formation formation NOUN issue-293 139 54 of of ADP issue-293 139 55 a a DET issue-293 139 56 new new ADJ issue-293 139 57 , , PUNCT issue-293 139 58 adequate adequate ADJ issue-293 139 59 to to ADP issue-293 139 60 economic economic ADJ issue-293 139 61 conditions condition NOUN issue-293 139 62 , , PUNCT issue-293 139 63 accounting accounting NOUN issue-293 139 64 concept concept NOUN issue-293 139 65 of of ADP issue-293 139 66 amortization amortization NOUN issue-293 139 67 . . PUNCT issue-293 140 1 the the DET issue-293 140 2 basic basic ADJ issue-293 140 3 problem problem NOUN issue-293 140 4 , , PUNCT issue-293 140 5 in in ADP issue-293 140 6 our our PRON issue-293 140 7 opinion opinion NOUN issue-293 140 8 , , PUNCT issue-293 140 9 is be AUX issue-293 140 10 connected connect VERB issue-293 140 11 with with ADP issue-293 140 12 the the DET issue-293 140 13 differentiation differentiation NOUN issue-293 140 14 of of ADP issue-293 140 15 depreciation depreciation NOUN issue-293 140 16 and and CCONJ issue-293 140 17 amortization amortization NOUN issue-293 140 18 . . PUNCT issue-293 141 1 to to PART issue-293 141 2 develop develop VERB issue-293 141 3 and and CCONJ issue-293 141 4 adapt adapt VERB issue-293 141 5 to to ADP issue-293 141 6 the the DET issue-293 141 7 current current ADJ issue-293 141 8 conditions condition NOUN issue-293 141 9 of of ADP issue-293 141 10 the the DET issue-293 141 11 amortization amortization NOUN issue-293 141 12 accounting accounting NOUN issue-293 141 13 concept concept NOUN issue-293 141 14 , , PUNCT issue-293 141 15 it it PRON issue-293 141 16 is be AUX issue-293 141 17 expedient expedient ADJ issue-293 141 18 , , PUNCT issue-293 141 19 in in ADP issue-293 141 20 the the DET issue-293 141 21 author author NOUN issue-293 141 22 ’s ’s PART issue-293 141 23 opinion opinion NOUN issue-293 141 24 , , PUNCT issue-293 141 25 to to PART issue-293 141 26 turn turn VERB issue-293 141 27 to to ADP issue-293 141 28 ideas idea NOUN issue-293 141 29 and and CCONJ issue-293 141 30 conceptual conceptual ADJ issue-293 141 31 approaches approach NOUN issue-293 141 32 of of ADP issue-293 141 33 developments development NOUN issue-293 141 34 made make VERB issue-293 141 35 in in ADP issue-293 141 36 previous previous ADJ issue-293 141 37 historical historical ADJ issue-293 141 38 periods period NOUN issue-293 141 39 . . PUNCT issue-293 142 1 in in ADP issue-293 142 2 particular particular ADJ issue-293 142 3 , , PUNCT issue-293 142 4 it it PRON issue-293 142 5 may may AUX issue-293 142 6 be be AUX issue-293 142 7 considered consider VERB issue-293 142 8 advisable advisable ADJ issue-293 142 9 to to PART issue-293 142 10 use use VERB issue-293 142 11 the the DET issue-293 142 12 conceptual conceptual ADJ issue-293 142 13 framework framework NOUN issue-293 142 14 of of ADP issue-293 142 15 e. e. PROPN issue-293 142 16 schmalenbach schmalenbach PROPN issue-293 142 17 , , PUNCT issue-293 142 18 who who PRON issue-293 142 19 proposes propose VERB issue-293 142 20 the the DET issue-293 142 21 creation creation NOUN issue-293 142 22 of of ADP issue-293 142 23 a a DET issue-293 142 24 transit transit NOUN issue-293 142 25 account account NOUN issue-293 142 26 “ " PUNCT issue-293 142 27 reserve reserve NOUN issue-293 142 28 for for ADP issue-293 142 29 inflation inflation NOUN issue-293 142 30 ” " PUNCT issue-293 142 31 to to PART issue-293 142 32 account account VERB issue-293 142 33 for for ADP issue-293 142 34 revalued revalued ADJ issue-293 142 35 impairment impairment NOUN issue-293 142 36 of of ADP issue-293 142 37 fixed fix VERB issue-293 142 38 assets asset NOUN issue-293 142 39 ( ( PUNCT issue-293 142 40 depreciation depreciation NOUN issue-293 142 41 ) ) PUNCT issue-293 142 42 physical physical ADJ issue-293 142 43 depreciation depreciation NOUN issue-293 142 44 moral moral ADJ issue-293 142 45 depreciation depreciation NOUN issue-293 142 46 lifetime lifetime NOUN issue-293 142 47 of of ADP issue-293 142 48 moral moral ADJ issue-293 142 49 depreciation depreciation NOUN issue-293 142 50 lifetime lifetime NOUN issue-293 142 51 of of ADP issue-293 142 52 physical physical ADJ issue-293 142 53 depreciation depreciation NOUN issue-293 142 54 years year NOUN issue-293 142 55 b b AUX issue-293 142 56 al al PROPN issue-293 142 57 an an PROPN issue-293 142 58 ce ce PROPN issue-293 142 59 sh sh PROPN issue-293 142 60 ee ee PROPN issue-293 142 61 t t PROPN issue-293 142 62 a a DET issue-293 142 63 ss ss NOUN issue-293 142 64 et et NOUN issue-293 142 65 , , PUNCT issue-293 142 66 u u PROPN issue-293 142 67 a a DET issue-293 142 68 h h NOUN issue-293 142 69 fig fig NOUN issue-293 142 70 . . PUNCT issue-293 143 1 4 4 X issue-293 143 2 . . X issue-293 143 3 differences difference NOUN issue-293 143 4 between between ADP issue-293 143 5 depreciation depreciation NOUN issue-293 143 6 and and CCONJ issue-293 143 7 amortization amortization NOUN issue-293 143 8 baltic baltic ADJ issue-293 143 9 journal journal PROPN issue-293 143 10 of of ADP issue-293 143 11 economic economic ADJ issue-293 143 12 studies study NOUN issue-293 143 13 267 267 NUM issue-293 143 14 vol vol NOUN issue-293 143 15 . . PUNCT issue-293 144 1 3 3 NUM issue-293 144 2 , , PUNCT issue-293 144 3 no no INTJ issue-293 144 4 . . NOUN issue-293 144 5 5 5 NUM issue-293 144 6 , , PUNCT issue-293 144 7 2017 2017 NUM issue-293 144 8 cost cost NOUN issue-293 144 9 deviations deviation NOUN issue-293 144 10 when when SCONJ issue-293 144 11 placed place VERB issue-293 144 12 on on ADP issue-293 144 13 the the DET issue-293 144 14 balance balance NOUN issue-293 144 15 of of ADP issue-293 144 16 an an DET issue-293 144 17 object object NOUN issue-293 144 18 . . PUNCT issue-293 145 1 the the DET issue-293 145 2 urgency urgency NOUN issue-293 145 3 and and CCONJ issue-293 145 4 , , PUNCT issue-293 145 5 obviously obviously ADV issue-293 145 6 , , PUNCT issue-293 145 7 the the DET issue-293 145 8 advisability advisability NOUN issue-293 145 9 of of ADP issue-293 145 10 introducing introduce VERB issue-293 145 11 such such DET issue-293 145 12 a a DET issue-293 145 13 “ " PUNCT issue-293 145 14 fake fake ADJ issue-293 145 15 ” " PUNCT issue-293 145 16 object object NOUN issue-293 145 17 is be AUX issue-293 145 18 argued argue VERB issue-293 145 19 at at ADP issue-293 145 20 once once ADV issue-293 145 21 by by ADP issue-293 145 22 several several ADJ issue-293 145 23 factors factor NOUN issue-293 145 24     SPACE issue-293 145 25 – – PUNCT issue-293 145 26 the the DET issue-293 145 27 real real ADJ issue-293 145 28 existence existence NOUN issue-293 145 29 of of ADP issue-293 145 30 inflationary inflationary ADJ issue-293 145 31 processes process NOUN issue-293 145 32 in in ADP issue-293 145 33 the the DET issue-293 145 34 modern modern ADJ issue-293 145 35 economy economy NOUN issue-293 145 36 and and CCONJ issue-293 145 37 the the DET issue-293 145 38 dynamics dynamic NOUN issue-293 145 39 of of ADP issue-293 145 40 their their PRON issue-293 145 41 continuation continuation NOUN issue-293 145 42 to to ADP issue-293 145 43 the the DET issue-293 145 44 observational observational ADJ issue-293 145 45 period period NOUN issue-293 145 46 is be AUX issue-293 145 47 evident evident ADJ issue-293 145 48 ; ; PUNCT issue-293 145 49 devaluation devaluation NOUN issue-293 145 50 of of ADP issue-293 145 51 the the DET issue-293 145 52 purchasing purchase VERB issue-293 145 53 power power NOUN issue-293 145 54 of of ADP issue-293 145 55 the the DET issue-293 145 56 accumulated accumulate VERB issue-293 145 57 amortization amortization NOUN issue-293 145 58 resource resource NOUN issue-293 145 59 ; ; PUNCT issue-293 145 60 the the DET issue-293 145 61 rapid rapid ADJ issue-293 145 62 pace pace NOUN issue-293 145 63 of of ADP issue-293 145 64 technological technological ADJ issue-293 145 65 progress progress NOUN issue-293 145 66 does do AUX issue-293 145 67 not not PART issue-293 145 68 allow allow VERB issue-293 145 69 talking talk VERB issue-293 145 70 about about ADP issue-293 145 71 the the DET issue-293 145 72 reproduction reproduction NOUN issue-293 145 73 of of ADP issue-293 145 74 fixed fix VERB issue-293 145 75 capital capital NOUN issue-293 145 76 by by ADP issue-293 145 77 the the DET issue-293 145 78 method method NOUN issue-293 145 79 of of ADP issue-293 145 80 “ " PUNCT issue-293 145 81 acquiring acquire VERB issue-293 145 82 an an DET issue-293 145 83 analogue analogue NOUN issue-293 145 84 ” " PUNCT issue-293 145 85 . . PUNCT issue-293 146 1 the the DET issue-293 146 2 idea idea NOUN issue-293 146 3 put put VERB issue-293 146 4 in in ADP issue-293 146 5 the the DET issue-293 146 6 accounting accounting NOUN issue-293 146 7 concept concept NOUN issue-293 146 8 of of ADP issue-293 146 9 amortization amortization NOUN issue-293 146 10 in in ADP issue-293 146 11 the the DET issue-293 146 12 19 19 NUM issue-293 146 13 century century NOUN issue-293 146 14 as as ADP issue-293 146 15 of of ADP issue-293 146 16 considering consider VERB issue-293 146 17 amortization amortization NOUN issue-293 146 18 as as ADP issue-293 146 19 a a DET issue-293 146 20 special special ADJ issue-293 146 21 liability liability NOUN issue-293 146 22     SPACE issue-293 146 23 – – PUNCT issue-293 146 24 amortization amortization NOUN issue-293 146 25 capital capital NOUN issue-293 146 26 ( ( PUNCT issue-293 146 27 fund fund NOUN issue-293 146 28 ) ) PUNCT issue-293 146 29 , , PUNCT issue-293 146 30 can can AUX issue-293 146 31 have have VERB issue-293 146 32 absolutely absolutely ADV issue-293 146 33 positive positive ADJ issue-293 146 34 embodiment embodiment NOUN issue-293 146 35 in in ADP issue-293 146 36 modern modern ADJ issue-293 146 37 practice practice NOUN issue-293 146 38 . . PUNCT issue-293 147 1 it it PRON issue-293 147 2 is be AUX issue-293 147 3 generally generally ADV issue-293 147 4 recognized recognize VERB issue-293 147 5 that that SCONJ issue-293 147 6 the the DET issue-293 147 7 mechanism mechanism NOUN issue-293 147 8 of of ADP issue-293 147 9 the the DET issue-293 147 10 amortization amortization NOUN issue-293 147 11 effect effect NOUN issue-293 147 12 is be AUX issue-293 147 13 imperfect imperfect ADJ issue-293 147 14 , , PUNCT issue-293 147 15 including include VERB issue-293 147 16 because because SCONJ issue-293 147 17 of of ADP issue-293 147 18 the the DET issue-293 147 19 lack lack NOUN issue-293 147 20 of of ADP issue-293 147 21 information information NOUN issue-293 147 22 of of ADP issue-293 147 23 a a DET issue-293 147 24 growing grow VERB issue-293 147 25 nature nature NOUN issue-293 147 26 about about ADP issue-293 147 27 the the DET issue-293 147 28 accumulated accumulate VERB issue-293 147 29 amortization amortization NOUN issue-293 147 30 resource resource NOUN issue-293 147 31 . . PUNCT issue-293 148 1 this this PRON issue-293 148 2 in in ADP issue-293 148 3 many many ADJ issue-293 148 4 cases case NOUN issue-293 148 5 entails entail VERB issue-293 148 6 the the DET issue-293 148 7 use use NOUN issue-293 148 8 of of ADP issue-293 148 9 such such ADJ issue-293 148 10 funds fund NOUN issue-293 148 11 by by ADP issue-293 148 12 companies company NOUN issue-293 148 13 not not PART issue-293 148 14 for for ADP issue-293 148 15 their their PRON issue-293 148 16 intended intended ADJ issue-293 148 17 purpose purpose NOUN issue-293 148 18 , , PUNCT issue-293 148 19 that that ADV issue-293 148 20 is is ADV issue-293 148 21 , , PUNCT issue-293 148 22 amortization amortization NOUN issue-293 148 23 deductions deduction NOUN issue-293 148 24 targeted target VERB issue-293 148 25 in in ADP issue-293 148 26 meaning meaning NOUN issue-293 148 27 are be AUX issue-293 148 28 directed direct VERB issue-293 148 29 to to ADP issue-293 148 30 other other ADJ issue-293 148 31 needs need NOUN issue-293 148 32 . . PUNCT issue-293 149 1 this this PRON issue-293 149 2 automatically automatically ADV issue-293 149 3 ( ( PUNCT issue-293 149 4 outside outside ADP issue-293 149 5 the the DET issue-293 149 6 information information NOUN issue-293 149 7 field field NOUN issue-293 149 8 ) ) PUNCT issue-293 149 9 weakens weaken VERB issue-293 149 10 the the DET issue-293 149 11 share share NOUN issue-293 149 12 capital capital NOUN issue-293 149 13 . . PUNCT issue-293 150 1 the the DET issue-293 150 2 devaluation devaluation NOUN issue-293 150 3 of of ADP issue-293 150 4 the the DET issue-293 150 5 productive productive ADJ issue-293 150 6 power power NOUN issue-293 150 7 of of ADP issue-293 150 8 the the DET issue-293 150 9 accumulated accumulate VERB issue-293 150 10 depreciation depreciation NOUN issue-293 150 11 resource resource NOUN issue-293 150 12 ( ( PUNCT issue-293 150 13 loss loss NOUN issue-293 150 14 of of ADP issue-293 150 15 purchasing purchase VERB issue-293 150 16 power power NOUN issue-293 150 17 ) ) PUNCT issue-293 150 18 occurs occur VERB issue-293 150 19 even even ADV issue-293 150 20 under under ADP issue-293 150 21 the the DET issue-293 150 22 condition condition NOUN issue-293 150 23 of of ADP issue-293 150 24 its its PRON issue-293 150 25 targeted target VERB issue-293 150 26 use use NOUN issue-293 150 27     SPACE issue-293 150 28 – – PUNCT issue-293 150 29 under under ADP issue-293 150 30 the the DET issue-293 150 31 influence influence NOUN issue-293 150 32 of of ADP issue-293 150 33 inflation inflation NOUN issue-293 150 34 . . PUNCT issue-293 151 1 the the DET issue-293 151 2 solution solution NOUN issue-293 151 3 to to ADP issue-293 151 4 this this DET issue-293 151 5 problem problem NOUN issue-293 151 6 can can AUX issue-293 151 7 be be AUX issue-293 151 8 overcome overcome VERB issue-293 151 9 by by ADP issue-293 151 10 keeping keep VERB issue-293 151 11 amortization amortization NOUN issue-293 151 12 funds fund NOUN issue-293 151 13 in in ADP issue-293 151 14 bank bank NOUN issue-293 151 15 accounts account NOUN issue-293 151 16 at at ADP issue-293 151 17 a a DET issue-293 151 18 certain certain ADJ issue-293 151 19 percentage percentage NOUN issue-293 151 20 . . PUNCT issue-293 152 1 thus thus ADV issue-293 152 2 , , PUNCT issue-293 152 3 historical historical ADJ issue-293 152 4 experience experience NOUN issue-293 152 5 is be AUX issue-293 152 6 important important ADJ issue-293 152 7 and and CCONJ issue-293 152 8 necessary necessary ADJ issue-293 152 9 in in ADP issue-293 152 10 modern modern ADJ issue-293 152 11 conditions condition NOUN issue-293 152 12 . . PUNCT issue-293 153 1 it it PRON issue-293 153 2 can can AUX issue-293 153 3 be be AUX issue-293 153 4 adapted adapt VERB issue-293 153 5 by by ADP issue-293 153 6 incrusting incrust VERB issue-293 153 7 several several ADJ issue-293 153 8 ideas idea NOUN issue-293 153 9 of of ADP issue-293 153 10 the the DET issue-293 153 11 past past NOUN issue-293 153 12 . . PUNCT issue-293 154 1 references reference NOUN issue-293 154 2 : : PUNCT issue-293 154 3 shchyrska shchyrska NOUN issue-293 154 4 , , PUNCT issue-293 154 5 o. o. PROPN issue-293 154 6 v. v. PROPN issue-293 154 7 ( ( PUNCT issue-293 154 8 2013 2013 NUM issue-293 154 9 ) ) PUNCT issue-293 154 10 . . PUNCT issue-293 155 1 ekonomichna ekonomichna NOUN issue-293 155 2 sutnist sutnist NOUN issue-293 155 3 poniattia poniattia PROPN issue-293 155 4 “ " PUNCT issue-293 155 5 amortyzatsiia amortyzatsiia VERB issue-293 155 6 ” " PUNCT issue-293 155 7 ta ta ADP issue-293 155 8 “ " PUNCT issue-293 155 9 znos znos PROPN issue-293 155 10 ” " PUNCT issue-293 155 11 : : PUNCT issue-293 155 12 istorychnyi istorychnyi PROPN issue-293 155 13 aspekt aspekt PROPN issue-293 156 1 [ [ X issue-293 156 2 economic economic ADJ issue-293 156 3 essence essence NOUN issue-293 156 4 of of ADP issue-293 156 5 concept concept NOUN issue-293 156 6 “ " PUNCT issue-293 156 7 amortization amortization NOUN issue-293 156 8 ” " PUNCT issue-293 156 9 and and CCONJ issue-293 156 10 “ " PUNCT issue-293 156 11 depreciation depreciation NOUN issue-293 156 12 ” " PUNCT issue-293 156 13 : : PUNCT issue-293 156 14 historical historical ADJ issue-293 156 15 aspect aspect NOUN issue-293 156 16 ] ] PUNCT issue-293 156 17 . . PUNCT issue-293 157 1 international international ADJ issue-293 157 2 collection collection NOUN issue-293 157 3 of of ADP issue-293 157 4 scientific scientific ADJ issue-293 157 5 labours labour NOUN issue-293 157 6 , , PUNCT issue-293 157 7 vol vol NOUN issue-293 157 8 . . NOUN issue-293 157 9 2 2 NUM issue-293 157 10 ( ( PUNCT issue-293 157 11 20 20 NUM issue-293 157 12 ) ) PUNCT issue-293 157 13 , , PUNCT issue-293 157 14 pp pp PROPN issue-293 157 15 . . PUNCT issue-293 158 1 478 478 NUM issue-293 158 2 - - SYM issue-293 158 3 485 485 NUM issue-293 158 4 . . PUNCT issue-293 159 1 kulikova kulikova PROPN issue-293 159 2 , , PUNCT issue-293 159 3 l. l. PROPN issue-293 159 4 i. i. PROPN issue-293 159 5 ( ( PUNCT issue-293 159 6 2015 2015 NUM issue-293 159 7 ) ) PUNCT issue-293 159 8 . . PUNCT issue-293 160 1 bukhgalterskaya bukhgalterskaya PROPN issue-293 160 2 kontseptsiya kontseptsiya PROPN issue-293 160 3 amortizatsii amortizatsii PROPN issue-293 160 4 : : PUNCT issue-293 161 1 istoriya istoriya PROPN issue-293 161 2 stanovleniya stanovleniya VERB issue-293 162 1 i i PRON issue-293 162 2 razvitiya razvitiya VERB issue-293 163 1 [ [ X issue-293 163 2 accounting accounting NOUN issue-293 163 3 concept concept NOUN issue-293 163 4 of of ADP issue-293 163 5 amortization amortization NOUN issue-293 163 6 : : PUNCT issue-293 163 7 the the DET issue-293 163 8 history history NOUN issue-293 163 9 and and CCONJ issue-293 163 10 development development NOUN issue-293 163 11 ] ] PUNCT issue-293 163 12 . . PUNCT issue-293 164 1 international international ADJ issue-293 164 2 accounting accounting NOUN issue-293 164 3 , , PUNCT issue-293 164 4 no no INTJ issue-293 164 5 . . NOUN issue-293 164 6 37 37 NUM issue-293 164 7 ( ( PUNCT issue-293 164 8 379 379 NUM issue-293 164 9 ) ) PUNCT issue-293 164 10 , , PUNCT issue-293 164 11 pp pp ADJ issue-293 164 12 . . PUNCT issue-293 165 1 2 2 NUM issue-293 165 2 - - SYM issue-293 165 3 15 15 NUM issue-293 165 4 . . PUNCT issue-293 166 1 khomyn khomyn PROPN issue-293 166 2 , , PUNCT issue-293 166 3 p. p. PROPN issue-293 166 4 ya ya PROPN issue-293 166 5 . . PROPN issue-293 166 6 , , PUNCT issue-293 166 7 pyrih pyrih PROPN issue-293 166 8 , , PUNCT issue-293 166 9 i. i. NOUN issue-293 166 10 m. m. PROPN issue-293 166 11 ( ( PUNCT issue-293 166 12 2007 2007 NUM issue-293 166 13 ) ) PUNCT issue-293 166 14 . . PUNCT issue-293 167 1 amortyzatsiia amortyzatsiia VERB issue-293 167 2 : : PUNCT issue-293 167 3 ekonomichnyi ekonomichnyi NOUN issue-293 167 4 zmist zmist NOUN issue-293 167 5 ta ta ADP issue-293 167 6 metodyka metodyka PROPN issue-293 167 7 vidobrazhennia vidobrazhennia PROPN issue-293 168 1 [ [ X issue-293 168 2 amortization amortization NOUN issue-293 168 3 : : PUNCT issue-293 168 4 economic economic ADJ issue-293 168 5 content content NOUN issue-293 168 6 and and CCONJ issue-293 168 7 method method NOUN issue-293 168 8 of of ADP issue-293 168 9 mapping mapping NOUN issue-293 168 10 ] ] PUNCT issue-293 168 11 . . PUNCT issue-293 169 1 finances finance NOUN issue-293 169 2 of of ADP issue-293 169 3 ukraine ukraine NOUN issue-293 169 4 , , PUNCT issue-293 169 5 no no DET issue-293 169 6 6 6 NUM issue-293 169 7 , , PUNCT issue-293 169 8 pp pp ADJ issue-293 169 9 . . PUNCT issue-293 170 1 22 22 NUM issue-293 170 2 - - SYM issue-293 170 3 30 30 NUM issue-293 170 4 . . PUNCT issue-293 170 5 andreenkova andreenkova PROPN issue-293 170 6 , , PUNCT issue-293 170 7 a. a. PROPN issue-293 170 8 s. s. PROPN issue-293 170 9 ( ( PUNCT issue-293 170 10 2016 2016 NUM issue-293 170 11 ) ) PUNCT issue-293 170 12 . . PUNCT issue-293 171 1 istoricheskiy istoricheskiy NOUN issue-293 171 2 vzglyad vzglyad VERB issue-293 171 3 na na PART issue-293 171 4 protsedury protsedury VERB issue-293 171 5 bukhgalterskogo bukhgalterskogo VERB issue-293 171 6 ucheta ucheta ADJ issue-293 171 7 “ " PUNCT issue-293 171 8 amortizatsiya amortizatsiya NOUN issue-293 171 9 ” " PUNCT issue-293 171 10 i i PRON issue-293 171 11 “ " PUNCT issue-293 171 12 obestsenivanie obestsenivanie PROPN issue-293 171 13 ” " PUNCT issue-293 171 14 v v NOUN issue-293 171 15 srednevekovykh srednevekovykh NOUN issue-293 171 16 kompaniyakh kompaniyakh NOUN issue-293 172 1 [ [ X issue-293 172 2 historical historical ADJ issue-293 172 3 view view NOUN issue-293 172 4 on on ADP issue-293 172 5 accounting accounting NOUN issue-293 172 6 procedures procedure NOUN issue-293 172 7 “ " PUNCT issue-293 172 8 amortization amortization NOUN issue-293 172 9 ” " PUNCT issue-293 172 10 and and CCONJ issue-293 172 11 “ " PUNCT issue-293 172 12 devaluation devaluation NOUN issue-293 172 13 ” " PUNCT issue-293 172 14 in in ADP issue-293 172 15 medieval medieval ADJ issue-293 172 16 companies company NOUN issue-293 172 17 ] ] PUNCT issue-293 172 18 . . PUNCT issue-293 173 1 bulletin bulletin NOUN issue-293 173 2 of of ADP issue-293 173 3 the the DET issue-293 173 4 adygeya adygeya PROPN issue-293 173 5 state state PROPN issue-293 173 6 university university PROPN issue-293 173 7 “ " PUNCT issue-293 173 8 science science NOUN issue-293 173 9 magazine magazine NOUN issue-293 173 10 ” " PUNCT issue-293 173 11 , , PUNCT issue-293 173 12 vol vol NOUN issue-293 173 13 . . PROPN issue-293 173 14 4 4 NUM issue-293 173 15 ( ( PUNCT issue-293 173 16 190 190 NUM issue-293 173 17 ) ) PUNCT issue-293 173 18 , , PUNCT issue-293 173 19 pp pp ADJ issue-293 173 20 . . PUNCT issue-293 174 1 55 55 NUM issue-293 174 2 - - SYM issue-293 174 3 58 58 NUM issue-293 174 4 . . PUNCT issue-293 175 1 tsompa tsompa PROPN issue-293 175 2 , , PUNCT issue-293 175 3 p. p. NOUN issue-293 175 4 ( ( PUNCT issue-293 175 5 2001 2001 NUM issue-293 175 6 ) ) PUNCT issue-293 175 7 . . PUNCT issue-293 176 1 narysy narysy PROPN issue-293 176 2 ekonometrii ekonometrii PROPN issue-293 177 1 i i PRON issue-293 177 2 pobudovana pobudovana VERB issue-293 177 3 na na ADP issue-293 177 4 natsionalnii natsionalnii PROPN issue-293 177 5 polit polit PROPN issue-293 177 6 ekonomii ekonomii NOUN issue-293 177 7 teoriia teoriia VERB issue-293 177 8 bukhhalterskoho bukhhalterskoho NOUN issue-293 177 9 obliku obliku NOUN issue-293 177 10 [ [ X issue-293 177 11 essays essay NOUN issue-293 177 12 on on ADP issue-293 177 13 econometrics econometric NOUN issue-293 177 14 and and CCONJ issue-293 177 15 built build VERB issue-293 177 16 on on ADP issue-293 177 17 the the DET issue-293 177 18 national national ADJ issue-293 177 19 political political ADJ issue-293 177 20 economy economy NOUN issue-293 177 21 accounting accounting NOUN issue-293 177 22 theory theory NOUN issue-293 177 23 ] ] PUNCT issue-293 177 24 . . PUNCT issue-293 178 1 lviv lviv NOUN issue-293 178 2 : : PUNCT issue-293 178 3 kameniar kameniar NOUN issue-293 178 4 . . PUNCT issue-293 179 1 ( ( PUNCT issue-293 179 2 in in ADP issue-293 179 3 ukrainian ukrainian ADJ issue-293 179 4 ) ) PUNCT issue-293 179 5 yaremko yaremko PROPN issue-293 179 6 , , PUNCT issue-293 179 7 i. i. PROPN issue-293 179 8 y. y. PROPN issue-293 179 9 ( ( PUNCT issue-293 179 10 2005 2005 NUM issue-293 179 11 ) ) PUNCT issue-293 179 12 znos zno NOUN issue-293 179 13 i i PRON issue-293 179 14 amortyzatsiia amortyzatsiia VERB issue-293 179 15 neoborotnykh neoborotnykh ADJ issue-293 179 16 aktyviv aktyviv PROPN issue-293 179 17 – – PUNCT issue-293 179 18 instrument instrument NOUN issue-293 179 19 otsinky otsinky ADJ issue-293 179 20 kapitalu kapitalu PROPN issue-293 179 21 pidpryiemstva pidpryiemstva PROPN issue-293 180 1 [ [ X issue-293 180 2 depreciation depreciation NOUN issue-293 180 3 and and CCONJ issue-293 180 4 amortization amortization NOUN issue-293 180 5 of of ADP issue-293 180 6 non non ADJ issue-293 180 7 - - ADJ issue-293 180 8 current current ADJ issue-293 180 9 assets asset NOUN issue-293 180 10 – – PUNCT issue-293 180 11 a a DET issue-293 180 12 tool tool NOUN issue-293 180 13 for for ADP issue-293 180 14 assessing assess VERB issue-293 180 15 capital capital NOUN issue-293 180 16 of of ADP issue-293 180 17 an an DET issue-293 180 18 enterprise enterprise NOUN issue-293 180 19 ] ] PUNCT issue-293 180 20 . . PUNCT issue-293 181 1 lviv lviv PROPN issue-293 181 2 : : PUNCT issue-293 181 3 new new ADJ issue-293 181 4 world-2000 world-2000 NOUN issue-293 181 5 . . PUNCT issue-293 182 1 ( ( PUNCT issue-293 182 2 in in ADP issue-293 182 3 ukrainian ukrainian ADJ issue-293 182 4 ) ) PUNCT issue-293 182 5 mathews mathews PROPN issue-293 182 6 , , PUNCT issue-293 182 7 m. m. NOUN issue-293 182 8 , , PUNCT issue-293 182 9 perera perera PROPN issue-293 182 10 , , PUNCT issue-293 182 11 m. m. NOUN issue-293 182 12 ( ( PUNCT issue-293 182 13 1999 1999 NUM issue-293 182 14 ) ) PUNCT issue-293 182 15 . . PUNCT issue-293 183 1 teoriya teoriya PROPN issue-293 183 2 bukhgalterskogo bukhgalterskogo PROPN issue-293 184 1 ucheta ucheta PROPN issue-293 185 1 [ [ X issue-293 185 2 theory theory NOUN issue-293 185 3 of of ADP issue-293 185 4 accounting accounting NOUN issue-293 185 5 ] ] PUNCT issue-293 185 6 . . PUNCT issue-293 186 1 moscow moscow PROPN issue-293 186 2 : : PUNCT issue-293 186 3 uniti uniti INTJ issue-293 186 4 . . PUNCT issue-293 187 1 ( ( PUNCT issue-293 187 2 in in ADP issue-293 187 3 russian russian ADJ issue-293 187 4 ) ) PUNCT issue-293 187 5 sokolov sokolov PROPN issue-293 187 6 , , PUNCT issue-293 187 7 ya ya PROPN issue-293 187 8 . . PUNCT issue-293 187 9 v. v. PROPN issue-293 187 10 ( ( PUNCT issue-293 187 11 1999 1999 NUM issue-293 187 12 ) ) PUNCT issue-293 187 13 . . PUNCT issue-293 188 1 bukhgalterskiy bukhgalterskiy NOUN issue-293 188 2 uchet uchet PROPN issue-293 188 3 : : PUNCT issue-293 188 4 ot ot NOUN issue-293 188 5 istokov istokov NOUN issue-293 188 6 do do VERB issue-293 188 7 nashikh nashikh NOUN issue-293 188 8 dney dney NOUN issue-293 188 9 [ [ X issue-293 188 10 accounting accounting NOUN issue-293 188 11 : : PUNCT issue-293 188 12 from from ADP issue-293 188 13 f. f. PROPN issue-293 188 14 ( ( PUNCT issue-293 188 15 1991 1991 NUM issue-293 188 16 ) ) PUNCT issue-293 188 17 . . PUNCT issue-293 189 1 istoriia istoriia VERB issue-293 189 2 rozvytku rozvytku NOUN issue-293 189 3 bukhhalterskoho bukhhalterskoho NOUN issue-293 189 4 obliku obliku NOUN issue-293 190 1 [ [ X issue-293 190 2 history history NOUN issue-293 190 3 of of ADP issue-293 190 4 accounting account VERB issue-293 190 5 ] ] PUNCT issue-293 190 6 . . PUNCT issue-293 191 1 zhytomyr zhytomyr NOUN issue-293 191 2 : : PUNCT issue-293 191 3 zhdti zhdti PROPN issue-293 191 4 . . PUNCT issue-293 192 1 ( ( PUNCT issue-293 192 2 in in ADP issue-293 192 3 ukrainian ukrainian ADJ issue-293 192 4 ) ) PUNCT issue-293 192 5 chenaux chenaux PROPN issue-293 192 6 - - PUNCT issue-293 192 7 repond repond PROPN issue-293 192 8 , , PUNCT issue-293 192 9 j. j. PROPN issue-293 192 10 ( ( PUNCT issue-293 192 11 1924 1924 NUM issue-293 192 12 ) ) PUNCT issue-293 192 13 . . PUNCT issue-293 193 1 commercial commercial ADJ issue-293 193 2 record record NOUN issue-293 193 3 . . PUNCT issue-293 194 1 book book NOUN issue-293 194 2 close close ADJ issue-293 194 3 – – PUNCT issue-293 194 4 tax tax NOUN issue-293 194 5 balance balance NOUN issue-293 194 6 , , PUNCT issue-293 194 7 stuttgart stuttgart PROPN issue-293 194 8 . . PUNCT issue-293 194 9 römer römer PROPN issue-293 194 10 , , PUNCT issue-293 194 11 a. a. NOUN issue-293 194 12 ( ( PUNCT issue-293 194 13 1923 1923 NUM issue-293 194 14 ) ) PUNCT issue-293 194 15 . . PUNCT issue-293 195 1 the the DET issue-293 195 2 value value NOUN issue-293 195 3 preservation preservation NOUN issue-293 195 4 in in ADP issue-293 195 5 the the DET issue-293 195 6 enterprise enterprise NOUN issue-293 195 7 and and CCONJ issue-293 195 8 the the DET issue-293 195 9 relevant relevant ADJ issue-293 195 10 tax tax NOUN issue-293 195 11 law law NOUN issue-293 195 12 . . PUNCT issue-293 196 1 berlin berlin PROPN issue-293 196 2 . . PUNCT issue-293 197 1 vyhovska vyhovska PROPN issue-293 197 2 , , PUNCT issue-293 197 3 n. n. PROPN issue-293 197 4 h. h. PROPN issue-293 197 5 ( ( PUNCT issue-293 197 6 2006 2006 NUM issue-293 197 7 ) ) PUNCT issue-293 197 8 . . PUNCT issue-293 198 1 bukhhalterskyi bukhhalterskyi PROPN issue-293 198 2 oblik oblik PROPN issue-293 198 3 : : PUNCT issue-293 198 4 istorychnyi istorychnyi PROPN issue-293 198 5 aspekt aspekt PROPN issue-293 198 6 . . PUNCT issue-293 199 1 rezultaty rezultaty PROPN issue-293 199 2 dysertatsiinykh dysertatsiinykh VERB issue-293 199 3 doslidzhen doslidzhen ADV issue-293 199 4 zhytomyrskoi zhytomyrskoi PROPN issue-293 199 5 naukovoi naukovoi VERB issue-293 199 6 bukhhalterskoi bukhhalterskoi ADV issue-293 199 7 shkoly shkoly ADJ issue-293 200 1 [ [ X issue-293 200 2 accounting accounting NOUN issue-293 200 3 : : PUNCT issue-293 200 4 historical historical ADJ issue-293 200 5 aspect aspect NOUN issue-293 200 6 . . PUNCT issue-293 201 1 results result NOUN issue-293 201 2 of of ADP issue-293 201 3 dissertation dissertation NOUN issue-293 201 4 researches research NOUN issue-293 201 5 of of ADP issue-293 201 6 zhytomyr zhytomyr PROPN issue-293 201 7 scientific scientific ADJ issue-293 201 8 accounting accounting NOUN issue-293 201 9 school school NOUN issue-293 201 10 ] ] PUNCT issue-293 201 11 . . PUNCT issue-293 202 1 zhytomyr zhytomyr NOUN issue-293 202 2 : : PUNCT issue-293 202 3 zhdtu zhdtu PROPN issue-293 202 4 . . PUNCT issue-293 203 1 ( ( PUNCT issue-293 203 2 in in ADP issue-293 203 3 ukrainian ukrainian ADJ issue-293 203 4 ) ) PUNCT issue-293 203 5 eremenko eremenko PROPN issue-293 203 6 , , PUNCT issue-293 203 7 t. t. PROPN issue-293 203 8 v. v. PROPN issue-293 203 9 ( ( PUNCT issue-293 203 10 2013 2013 NUM issue-293 203 11 ) ) PUNCT issue-293 203 12 . . PUNCT issue-293 204 1 rozvitie rozvitie NOUN issue-293 204 2 uchenie uchenie PROPN issue-293 204 3 ob ob PROPN issue-293 204 4 amortizatsii amortizatsii PROPN issue-293 204 5 v v ADP issue-293 204 6 germanii germanii PROPN issue-293 205 1 [ [ X issue-293 205 2 development development NOUN issue-293 205 3 of of ADP issue-293 205 4 the the DET issue-293 205 5 theory theory NOUN issue-293 205 6 of of ADP issue-293 205 7 amortization amortization NOUN issue-293 205 8 in in ADP issue-293 205 9 germany germany PROPN issue-293 205 10 ] ] PUNCT issue-293 205 11 . . PUNCT issue-293 206 1 finance finance NOUN issue-293 206 2 and and CCONJ issue-293 206 3 business business NOUN issue-293 206 4 , , PUNCT issue-293 206 5 no no INTJ issue-293 206 6 . . NOUN issue-293 206 7 3 3 NUM issue-293 206 8 , , PUNCT issue-293 206 9 pp pp ADJ issue-293 206 10 . . PUNCT issue-293 207 1 116 116 NUM issue-293 207 2 - - SYM issue-293 207 3 124 124 NUM issue-293 207 4 . . PUNCT issue-293 208 1 yaremko yaremko PROPN issue-293 208 2 , , PUNCT issue-293 208 3 i. i. PROPN issue-293 208 4 y. y. PROPN issue-293 208 5 ( ( PUNCT issue-293 208 6 2010 2010 NUM issue-293 208 7 ) ) PUNCT issue-293 208 8 . . PUNCT issue-293 209 1 otsiniuvannia otsiniuvannia PROPN issue-293 209 2 ta ta X issue-293 210 1 formuvannia formuvannia PROPN issue-293 210 2 vartosti vartosti PROPN issue-293 210 3 mashynobudivnykh mashynobudivnykh NOUN issue-293 210 4 pidpryiemstv pidpryiemstv NOUN issue-293 210 5 [ [ X issue-293 210 6 estimation estimation NOUN issue-293 210 7 and and CCONJ issue-293 210 8 formation formation NOUN issue-293 210 9 of of ADP issue-293 210 10 the the DET issue-293 210 11 cost cost NOUN issue-293 210 12 of of ADP issue-293 210 13 machine machine NOUN issue-293 210 14 - - PUNCT issue-293 210 15 building building NOUN issue-293 210 16 enterprises enterprise NOUN issue-293 210 17 ] ] PUNCT issue-293 210 18 ( ( PUNCT issue-293 210 19 phd phd NOUN issue-293 210 20 thesis thesis NOUN issue-293 210 21 ) ) PUNCT issue-293 210 22 , , PUNCT issue-293 210 23 lviv lviv PROPN issue-293 210 24 : : PUNCT issue-293 210 25 lviv lviv PROPN issue-293 210 26 polytechnic polytechnic ADJ issue-293 210 27 national national ADJ issue-293 210 28 university university NOUN issue-293 210 29 . . PUNCT