id	sid	tid	token	lemma	pos
issue-312	1	1	baltic	baltic	PROPN
issue-312	1	2	journal	journal	PROPN
issue-312	1	3	of	of	ADP
issue-312	1	4	economic	economic	ADJ
issue-312	1	5	studies	study	NOUN
issue-312	1	6	407	407	NUM
issue-312	1	7	vol	vol	NOUN
issue-312	1	8	.	.	PUNCT
issue-312	2	1	3	3	NUM
issue-312	2	2	,	,	PUNCT
issue-312	2	3	no	no	INTJ
issue-312	2	4	.	.	NOUN
issue-312	2	5	5	5	NUM
issue-312	2	6	,	,	PUNCT
issue-312	2	7	2017	2017	NUM
issue-312	2	8	corresponding	correspond	VERB
issue-312	2	9	author	author	NOUN
issue-312	2	10	:	:	PUNCT
issue-312	2	11	1	1	NUM
issue-312	2	12	department	department	NOUN
issue-312	2	13	of	of	ADP
issue-312	2	14	accounting	accounting	NOUN
issue-312	2	15	and	and	CCONJ
issue-312	2	16	auditing	auditing	NOUN
issue-312	2	17	methodology	methodology	NOUN
issue-312	2	18	,	,	PUNCT
issue-312	2	19	national	national	ADJ
issue-312	2	20	scientific	scientific	ADJ
issue-312	2	21	center	center	NOUN
issue-312	2	22	“	"	PUNCT
issue-312	2	23	institute	institute	NOUN
issue-312	2	24	of	of	ADP
issue-312	2	25	agrarian	agrarian	ADJ
issue-312	2	26	economics	economic	NOUN
issue-312	2	27	”	"	PUNCT
issue-312	2	28	.	.	PUNCT
issue-312	3	1	e	e	X
issue-312	3	2	-	-	NOUN
issue-312	3	3	mail	mail	NOUN
issue-312	3	4	:	:	PUNCT
issue-312	4	1	trachovad@gmail.com	trachovad@gmail.com	X
issue-312	4	2	doi	doi	PROPN
issue-312	4	3	:	:	PUNCT
issue-312	4	4	http://dx.doi.org/10.30525/2256-0742/2017-3-5-407-411	http://dx.doi.org/10.30525/2256-0742/2017-3-5-407-411	ADJ
issue-312	4	5	role	role	NOUN
issue-312	4	6	of	of	ADP
issue-312	4	7	state	state	NOUN
issue-312	4	8	protectionism	protectionism	NOUN
issue-312	4	9	in	in	ADP
issue-312	4	10	depreciation	depreciation	NOUN
issue-312	4	11	policy	policy	NOUN
issue-312	4	12	formation	formation	NOUN
issue-312	4	13	darya	darya	NOUN
issue-312	4	14	trachova1	trachova1	PROPN
issue-312	4	15	national	national	ADJ
issue-312	4	16	scientific	scientific	ADJ
issue-312	4	17	center	center	NOUN
issue-312	4	18	“	"	PUNCT
issue-312	4	19	institute	institute	NOUN
issue-312	4	20	of	of	ADP
issue-312	4	21	agrarian	agrarian	ADJ
issue-312	4	22	economics	economic	NOUN
issue-312	4	23	”	"	PUNCT
issue-312	4	24	,	,	PUNCT
issue-312	4	25	ukraine	ukraine	PROPN
issue-312	4	26	abstract	abstract	NOUN
issue-312	4	27	.	.	PUNCT
issue-312	5	1	the	the	DET
issue-312	5	2	purpose	purpose	NOUN
issue-312	5	3	of	of	ADP
issue-312	5	4	the	the	DET
issue-312	5	5	paper	paper	NOUN
issue-312	5	6	is	be	AUX
issue-312	5	7	a	a	DET
issue-312	5	8	generalization	generalization	NOUN
issue-312	5	9	of	of	ADP
issue-312	5	10	state	state	NOUN
issue-312	5	11	protectionism	protectionism	NOUN
issue-312	5	12	measures	measure	NOUN
issue-312	5	13	concerning	concern	VERB
issue-312	5	14	the	the	DET
issue-312	5	15	depreciation	depreciation	NOUN
issue-312	5	16	policy	policy	NOUN
issue-312	5	17	formation	formation	NOUN
issue-312	5	18	,	,	PUNCT
issue-312	5	19	which	which	PRON
issue-312	5	20	has	have	AUX
issue-312	5	21	resulted	result	VERB
issue-312	5	22	in	in	ADP
issue-312	5	23	economic	economic	ADJ
issue-312	5	24	growth	growth	NOUN
issue-312	5	25	in	in	ADP
issue-312	5	26	countries	country	NOUN
issue-312	5	27	with	with	ADP
issue-312	5	28	a	a	DET
issue-312	5	29	stable	stable	ADJ
issue-312	5	30	economy	economy	NOUN
issue-312	5	31	and	and	CCONJ
issue-312	5	32	their	their	PRON
issue-312	5	33	adaptation	adaptation	NOUN
issue-312	5	34	to	to	ADP
issue-312	5	35	economic	economic	ADJ
issue-312	5	36	conditions	condition	NOUN
issue-312	5	37	of	of	ADP
issue-312	5	38	ukraine	ukraine	NOUN
issue-312	5	39	.	.	PUNCT
issue-312	6	1	methodology	methodology	PROPN
issue-312	6	2	.	.	PUNCT
issue-312	7	1	for	for	ADP
issue-312	7	2	writing	write	VERB
issue-312	7	3	the	the	DET
issue-312	7	4	paper	paper	NOUN
issue-312	7	5	,	,	PUNCT
issue-312	7	6	the	the	DET
issue-312	7	7	grouping	grouping	NOUN
issue-312	7	8	and	and	CCONJ
issue-312	7	9	comparison	comparison	NOUN
issue-312	7	10	methods	method	NOUN
issue-312	7	11	were	be	AUX
issue-312	7	12	used	use	VERB
issue-312	7	13	for	for	ADP
issue-312	7	14	the	the	DET
issue-312	7	15	research	research	NOUN
issue-312	7	16	of	of	ADP
issue-312	7	17	business	business	NOUN
issue-312	7	18	peculiarities	peculiarity	NOUN
issue-312	7	19	of	of	ADP
issue-312	7	20	foreign	foreign	ADJ
issue-312	7	21	and	and	CCONJ
issue-312	7	22	national	national	ADJ
issue-312	7	23	enterprises	enterprise	NOUN
issue-312	7	24	’	'	PUNCT
issue-312	7	25	operation	operation	NOUN
issue-312	7	26	and	and	CCONJ
issue-312	7	27	their	their	PRON
issue-312	7	28	impact	impact	NOUN
issue-312	7	29	on	on	ADP
issue-312	7	30	the	the	DET
issue-312	7	31	enterprise	enterprise	NOUN
issue-312	7	32	depreciation	depreciation	NOUN
issue-312	7	33	policy	policy	NOUN
issue-312	7	34	formation	formation	NOUN
issue-312	7	35	;	;	PUNCT
issue-312	7	36	abstract	abstract	ADJ
issue-312	7	37	-	-	PUNCT
issue-312	7	38	logic	logic	NOUN
issue-312	7	39	one	one	NOUN
issue-312	7	40	was	be	AUX
issue-312	7	41	used	use	VERB
issue-312	7	42	during	during	ADP
issue-312	7	43	the	the	DET
issue-312	7	44	examination	examination	NOUN
issue-312	7	45	of	of	ADP
issue-312	7	46	peculiarities	peculiarity	NOUN
issue-312	7	47	of	of	ADP
issue-312	7	48	depreciation	depreciation	NOUN
issue-312	7	49	policy	policy	NOUN
issue-312	7	50	formation	formation	NOUN
issue-312	7	51	abroad	abroad	ADV
issue-312	7	52	;	;	PUNCT
issue-312	7	53	analysis	analysis	NOUN
issue-312	7	54	and	and	CCONJ
issue-312	7	55	synthesis	synthesis	NOUN
issue-312	7	56	were	be	AUX
issue-312	7	57	used	use	VERB
issue-312	7	58	for	for	ADP
issue-312	7	59	the	the	DET
issue-312	7	60	investigation	investigation	NOUN
issue-312	7	61	of	of	ADP
issue-312	7	62	impact	impact	NOUN
issue-312	7	63	factors	factor	NOUN
issue-312	7	64	of	of	ADP
issue-312	7	65	different	different	ADJ
issue-312	7	66	state	state	NOUN
issue-312	7	67	regulation	regulation	NOUN
issue-312	7	68	measures	measure	NOUN
issue-312	7	69	on	on	ADP
issue-312	7	70	efficiency	efficiency	NOUN
issue-312	7	71	of	of	ADP
issue-312	7	72	assets	asset	NOUN
issue-312	7	73	’	'	PUNCT
issue-312	7	74	renewal	renewal	NOUN
issue-312	7	75	and	and	CCONJ
issue-312	7	76	enterprise	enterprise	NOUN
issue-312	7	77	depreciation	depreciation	NOUN
issue-312	7	78	fund	fund	NOUN
issue-312	7	79	use	use	NOUN
issue-312	7	80	,	,	PUNCT
issue-312	7	81	as	as	ADV
issue-312	7	82	well	well	ADV
issue-312	7	83	as	as	ADP
issue-312	7	84	stimulation	stimulation	NOUN
issue-312	7	85	of	of	ADP
issue-312	7	86	investments	investment	NOUN
issue-312	7	87	in	in	ADP
issue-312	7	88	the	the	DET
issue-312	7	89	science	science	NOUN
issue-312	7	90	and	and	CCONJ
issue-312	7	91	technology	technology	NOUN
issue-312	7	92	progress	progress	NOUN
issue-312	7	93	.	.	PUNCT
issue-312	8	1	results	result	NOUN
issue-312	8	2	.	.	PUNCT
issue-312	9	1	state	state	NOUN
issue-312	9	2	depreciation	depreciation	NOUN
issue-312	9	3	policy	policy	NOUN
issue-312	9	4	is	be	AUX
issue-312	9	5	the	the	DET
issue-312	9	6	basis	basis	NOUN
issue-312	9	7	in	in	ADP
issue-312	9	8	investment	investment	NOUN
issue-312	9	9	and	and	CCONJ
issue-312	9	10	innovation	innovation	NOUN
issue-312	9	11	process	process	NOUN
issue-312	9	12	,	,	PUNCT
issue-312	9	13	as	as	ADV
issue-312	9	14	well	well	ADV
issue-312	9	15	as	as	ADP
issue-312	9	16	one	one	NUM
issue-312	9	17	of	of	ADP
issue-312	9	18	the	the	DET
issue-312	9	19	most	most	ADV
issue-312	9	20	important	important	ADJ
issue-312	9	21	mechanisms	mechanism	NOUN
issue-312	9	22	for	for	ADP
issue-312	9	23	promoting	promote	VERB
issue-312	9	24	the	the	DET
issue-312	9	25	self	self	NOUN
issue-312	9	26	-	-	PUNCT
issue-312	9	27	financing	financing	NOUN
issue-312	9	28	policy	policy	NOUN
issue-312	9	29	.	.	PUNCT
issue-312	10	1	in	in	ADP
issue-312	10	2	the	the	DET
issue-312	10	3	developed	develop	VERB
issue-312	10	4	countries	country	NOUN
issue-312	10	5	,	,	PUNCT
issue-312	10	6	the	the	DET
issue-312	10	7	state	state	NOUN
issue-312	10	8	policy	policy	NOUN
issue-312	10	9	concerning	concern	VERB
issue-312	10	10	the	the	DET
issue-312	10	11	accelerated	accelerated	ADJ
issue-312	10	12	depreciation	depreciation	NOUN
issue-312	10	13	has	have	AUX
issue-312	10	14	become	become	VERB
issue-312	10	15	the	the	DET
issue-312	10	16	main	main	ADJ
issue-312	10	17	tool	tool	NOUN
issue-312	10	18	for	for	ADP
issue-312	10	19	economic	economic	ADJ
issue-312	10	20	growth	growth	NOUN
issue-312	10	21	.	.	PUNCT
issue-312	11	1	depreciation	depreciation	NOUN
issue-312	11	2	policy	policy	NOUN
issue-312	11	3	reforming	reforming	NOUN
issue-312	11	4	has	have	VERB
issue-312	11	5	to	to	PART
issue-312	11	6	be	be	AUX
issue-312	11	7	conducted	conduct	VERB
issue-312	11	8	within	within	ADP
issue-312	11	9	and	and	CCONJ
issue-312	11	10	out	out	ADP
issue-312	11	11	of	of	ADP
issue-312	11	12	an	an	DET
issue-312	11	13	enterprise	enterprise	NOUN
issue-312	11	14	simultaneously	simultaneously	ADV
issue-312	11	15	.	.	PUNCT
issue-312	12	1	under	under	ADP
issue-312	12	2	existing	exist	VERB
issue-312	12	3	conditions	condition	NOUN
issue-312	12	4	,	,	PUNCT
issue-312	12	5	the	the	DET
issue-312	12	6	enterprise	enterprise	NOUN
issue-312	12	7	’s	’s	PART
issue-312	12	8	depreciation	depreciation	NOUN
issue-312	12	9	fund	fund	NOUN
issue-312	12	10	formation	formation	NOUN
issue-312	12	11	is	be	AUX
issue-312	12	12	impossible	impossible	ADJ
issue-312	12	13	at	at	ADP
issue-312	12	14	the	the	DET
issue-312	12	15	expense	expense	NOUN
issue-312	12	16	of	of	ADP
issue-312	12	17	its	its	PRON
issue-312	12	18	own	own	ADJ
issue-312	12	19	resources	resource	NOUN
issue-312	12	20	.	.	PUNCT
issue-312	13	1	the	the	DET
issue-312	13	2	changes	change	NOUN
issue-312	13	3	of	of	ADP
issue-312	13	4	regulatory	regulatory	ADJ
issue-312	13	5	support	support	NOUN
issue-312	13	6	for	for	ADP
issue-312	13	7	enterprise	enterprise	NOUN
issue-312	13	8	activity	activity	NOUN
issue-312	13	9	are	be	AUX
issue-312	13	10	necessary	necessary	ADJ
issue-312	13	11	for	for	SCONJ
issue-312	13	12	depreciation	depreciation	NOUN
issue-312	13	13	fund	fund	NOUN
issue-312	13	14	forming	form	VERB
issue-312	13	15	.	.	PUNCT
issue-312	14	1	tax	tax	NOUN
issue-312	14	2	protectionism	protectionism	NOUN
issue-312	14	3	has	have	VERB
issue-312	14	4	to	to	PART
issue-312	14	5	be	be	AUX
issue-312	14	6	carried	carry	VERB
issue-312	14	7	out	out	ADP
issue-312	14	8	in	in	ADP
issue-312	14	9	two	two	NUM
issue-312	14	10	directions	direction	NOUN
issue-312	14	11	:	:	PUNCT
issue-312	14	12	at	at	ADP
issue-312	14	13	the	the	DET
issue-312	14	14	expense	expense	NOUN
issue-312	14	15	of	of	ADP
issue-312	14	16	profit	profit	NOUN
issue-312	14	17	redistribution	redistribution	NOUN
issue-312	14	18	before	before	ADP
issue-312	14	19	taxation	taxation	NOUN
issue-312	14	20	as	as	ADP
issue-312	14	21	the	the	DET
issue-312	14	22	special	special	ADJ
issue-312	14	23	-	-	PUNCT
issue-312	14	24	purpose	purpose	NOUN
issue-312	14	25	funding	funding	NOUN
issue-312	14	26	of	of	ADP
issue-312	14	27	fixed	fix	VERB
issue-312	14	28	assets	asset	NOUN
issue-312	14	29	’	'	PUNCT
issue-312	14	30	renewal	renewal	NOUN
issue-312	14	31	as	as	ADV
issue-312	14	32	far	far	ADV
issue-312	14	33	as	as	SCONJ
issue-312	14	34	enterprise	enterprise	NOUN
issue-312	14	35	profitability	profitability	NOUN
issue-312	14	36	allows	allow	VERB
issue-312	14	37	and	and	CCONJ
issue-312	14	38	under	under	ADP
issue-312	14	39	the	the	DET
issue-312	14	40	condition	condition	NOUN
issue-312	14	41	of	of	ADP
issue-312	14	42	the	the	DET
issue-312	14	43	document	document	NOUN
issue-312	14	44	approved	approve	VERB
issue-312	14	45	the	the	DET
issue-312	14	46	renewal	renewal	NOUN
issue-312	14	47	of	of	ADP
issue-312	14	48	manufacturing	manufacturing	NOUN
issue-312	14	49	capacities	capacity	NOUN
issue-312	14	50	after	after	ADP
issue-312	14	51	the	the	DET
issue-312	14	52	end	end	NOUN
issue-312	14	53	of	of	ADP
issue-312	14	54	operation	operation	NOUN
issue-312	14	55	period	period	NOUN
issue-312	14	56	.	.	PUNCT
issue-312	15	1	the	the	DET
issue-312	15	2	control	control	NOUN
issue-312	15	3	over	over	ADP
issue-312	15	4	state	state	NOUN
issue-312	15	5	protectionism	protectionism	NOUN
issue-312	15	6	implementation	implementation	NOUN
issue-312	15	7	regarding	regard	VERB
issue-312	15	8	the	the	DET
issue-312	15	9	tax	tax	NOUN
issue-312	15	10	heaven	heaven	PROPN
issue-312	15	11	and	and	CCONJ
issue-312	15	12	directing	direct	VERB
issue-312	15	13	funds	fund	NOUN
issue-312	15	14	for	for	ADP
issue-312	15	15	innovative	innovative	ADJ
issue-312	15	16	renewal	renewal	NOUN
issue-312	15	17	of	of	ADP
issue-312	15	18	fixed	fix	VERB
issue-312	15	19	assets	asset	NOUN
issue-312	15	20	has	have	VERB
issue-312	15	21	to	to	PART
issue-312	15	22	be	be	AUX
issue-312	15	23	carried	carry	VERB
issue-312	15	24	out	out	ADP
issue-312	15	25	with	with	ADP
issue-312	15	26	the	the	DET
issue-312	15	27	help	help	NOUN
issue-312	15	28	of	of	ADP
issue-312	15	29	obligatory	obligatory	ADJ
issue-312	15	30	state	state	NOUN
issue-312	15	31	accounting	accounting	NOUN
issue-312	15	32	statements	statement	NOUN
issue-312	15	33	.	.	PUNCT
issue-312	16	1	practical	practical	ADJ
issue-312	16	2	implications	implication	NOUN
issue-312	16	3	.	.	PUNCT
issue-312	17	1	forming	form	VERB
issue-312	17	2	their	their	PRON
issue-312	17	3	depreciation	depreciation	NOUN
issue-312	17	4	policy	policy	NOUN
issue-312	17	5	,	,	PUNCT
issue-312	17	6	enterprises	enterprise	NOUN
issue-312	17	7	need	need	VERB
issue-312	17	8	to	to	PART
issue-312	17	9	have	have	VERB
issue-312	17	10	direct	direct	ADJ
issue-312	17	11	management	management	NOUN
issue-312	17	12	concerning	concern	VERB
issue-312	17	13	their	their	PRON
issue-312	17	14	self	self	NOUN
issue-312	17	15	-	-	PUNCT
issue-312	17	16	sufficiency	sufficiency	NOUN
issue-312	17	17	in	in	ADP
issue-312	17	18	forming	form	VERB
issue-312	17	19	and	and	CCONJ
issue-312	17	20	using	use	VERB
issue-312	17	21	the	the	DET
issue-312	17	22	depreciation	depreciation	NOUN
issue-312	17	23	fund	fund	NOUN
issue-312	17	24	.	.	PUNCT
issue-312	18	1	the	the	DET
issue-312	18	2	logical	logical	ADJ
issue-312	18	3	one	one	NOUN
issue-312	18	4	will	will	AUX
issue-312	18	5	be	be	AUX
issue-312	18	6	the	the	DET
issue-312	18	7	application	application	NOUN
issue-312	18	8	of	of	ADP
issue-312	18	9	intensified	intensified	ADJ
issue-312	18	10	control	control	NOUN
issue-312	18	11	measures	measure	NOUN
issue-312	18	12	over	over	ADP
issue-312	18	13	those	those	DET
issue-312	18	14	amounts	amount	NOUN
issue-312	18	15	available	available	ADJ
issue-312	18	16	at	at	ADP
issue-312	18	17	an	an	DET
issue-312	18	18	enterprise	enterprise	NOUN
issue-312	18	19	after	after	ADP
issue-312	18	20	tax	tax	NOUN
issue-312	18	21	exemption	exemption	NOUN
issue-312	18	22	by	by	ADP
issue-312	18	23	any	any	DET
issue-312	18	24	state	state	NOUN
issue-312	18	25	protectionism	protectionism	NOUN
issue-312	18	26	programs	program	NOUN
issue-312	18	27	on	on	ADP
issue-312	18	28	the	the	DET
issue-312	18	29	depreciation	depreciation	NOUN
issue-312	18	30	fund	fund	NOUN
issue-312	18	31	use	use	NOUN
issue-312	18	32	for	for	ADP
issue-312	18	33	assets	asset	NOUN
issue-312	18	34	’	'	PUNCT
issue-312	18	35	innovative	innovative	ADJ
issue-312	18	36	renewal	renewal	NOUN
issue-312	18	37	.	.	PUNCT
issue-312	19	1	key	key	ADJ
issue-312	19	2	words	word	NOUN
issue-312	19	3	:	:	PUNCT
issue-312	19	4	depreciation	depreciation	NOUN
issue-312	19	5	policy	policy	NOUN
issue-312	19	6	,	,	PUNCT
issue-312	19	7	accelerated	accelerate	VERB
issue-312	19	8	depreciation	depreciation	NOUN
issue-312	19	9	,	,	PUNCT
issue-312	19	10	innovative	innovative	ADJ
issue-312	19	11	development	development	NOUN
issue-312	19	12	,	,	PUNCT
issue-312	19	13	state	state	NOUN
issue-312	19	14	regulation	regulation	NOUN
issue-312	19	15	.	.	PUNCT
issue-312	20	1	jel	jel	PROPN
issue-312	20	2	classification	classification	NOUN
issue-312	20	3	:	:	PUNCT
issue-312	20	4	m4	m4	PROPN
issue-312	20	5	,	,	PUNCT
issue-312	20	6	m41	m41	NUM
issue-312	20	7	,	,	PUNCT
issue-312	20	8	m48	m48	PROPN
issue-312	20	9	1	1	NUM
issue-312	20	10	.	.	PUNCT
issue-312	20	11	introduction	introduction	NOUN
issue-312	20	12	innovation	innovation	NOUN
issue-312	20	13	process	process	NOUN
issue-312	20	14	management	management	NOUN
issue-312	20	15	classically	classically	ADV
issue-312	20	16	aimed	aim	VERB
issue-312	20	17	at	at	ADP
issue-312	20	18	a	a	DET
issue-312	20	19	change	change	NOUN
issue-312	20	20	of	of	ADP
issue-312	20	21	priority	priority	NOUN
issue-312	20	22	system	system	NOUN
issue-312	20	23	and	and	CCONJ
issue-312	20	24	analysis	analysis	NOUN
issue-312	20	25	of	of	ADP
issue-312	20	26	business	business	NOUN
issue-312	20	27	forms	form	NOUN
issue-312	20	28	,	,	PUNCT
issue-312	20	29	which	which	PRON
issue-312	20	30	regulate	regulate	VERB
issue-312	20	31	the	the	DET
issue-312	20	32	innovation	innovation	NOUN
issue-312	20	33	activity	activity	NOUN
issue-312	20	34	and	and	CCONJ
issue-312	20	35	control	control	NOUN
issue-312	20	36	of	of	ADP
issue-312	20	37	this	this	DET
issue-312	20	38	process	process	NOUN
issue-312	20	39	efficiency	efficiency	NOUN
issue-312	20	40	,	,	PUNCT
issue-312	20	41	is	be	AUX
issue-312	20	42	a	a	DET
issue-312	20	43	strategically	strategically	ADV
issue-312	20	44	important	important	ADJ
issue-312	20	45	element	element	NOUN
issue-312	20	46	of	of	ADP
issue-312	20	47	the	the	DET
issue-312	20	48	innovation	innovation	NOUN
issue-312	20	49	process	process	NOUN
issue-312	20	50	.	.	PUNCT
issue-312	21	1	such	such	ADJ
issue-312	21	2	management	management	NOUN
issue-312	21	3	aims	aim	VERB
issue-312	21	4	to	to	PART
issue-312	21	5	compare	compare	VERB
issue-312	21	6	the	the	DET
issue-312	21	7	determined	determined	ADJ
issue-312	21	8	parameters	parameter	NOUN
issue-312	21	9	in	in	ADP
issue-312	21	10	the	the	DET
issue-312	21	11	case	case	NOUN
issue-312	21	12	if	if	SCONJ
issue-312	21	13	the	the	DET
issue-312	21	14	business	business	NOUN
issue-312	21	15	standing	standing	NOUN
issue-312	21	16	does	do	AUX
issue-312	21	17	not	not	PART
issue-312	21	18	meet	meet	VERB
issue-312	21	19	the	the	DET
issue-312	21	20	requirements	requirement	NOUN
issue-312	21	21	of	of	ADP
issue-312	21	22	acting	act	VERB
issue-312	21	23	economic	economic	ADJ
issue-312	21	24	system	system	NOUN
issue-312	21	25	.	.	PUNCT
issue-312	22	1	this	this	PRON
issue-312	22	2	happens	happen	VERB
issue-312	22	3	if	if	SCONJ
issue-312	22	4	this	this	DET
issue-312	22	5	economic	economic	ADJ
issue-312	22	6	system	system	NOUN
issue-312	22	7	does	do	AUX
issue-312	22	8	not	not	PART
issue-312	22	9	provide	provide	VERB
issue-312	22	10	any	any	DET
issue-312	22	11	possibility	possibility	NOUN
issue-312	22	12	for	for	ADP
issue-312	22	13	innovative	innovative	ADJ
issue-312	22	14	stimulation	stimulation	NOUN
issue-312	22	15	of	of	ADP
issue-312	22	16	a	a	DET
issue-312	22	17	renewal	renewal	NOUN
issue-312	22	18	process	process	NOUN
issue-312	22	19	and	and	CCONJ
issue-312	22	20	it	it	PRON
issue-312	22	21	is	be	AUX
issue-312	22	22	regulated	regulate	VERB
issue-312	22	23	by	by	ADP
issue-312	22	24	external	external	ADJ
issue-312	22	25	factors	factor	NOUN
issue-312	22	26	.	.	PUNCT
issue-312	23	1	the	the	DET
issue-312	23	2	primary	primary	ADJ
issue-312	23	3	focus	focus	NOUN
issue-312	23	4	of	of	ADP
issue-312	23	5	this	this	DET
issue-312	23	6	process	process	NOUN
issue-312	23	7	is	be	AUX
issue-312	23	8	on	on	ADP
issue-312	23	9	the	the	DET
issue-312	23	10	innovation	innovation	NOUN
issue-312	23	11	strategy	strategy	NOUN
issue-312	23	12	,	,	PUNCT
issue-312	23	13	which	which	PRON
issue-312	23	14	represents	represent	VERB
issue-312	23	15	a	a	DET
issue-312	23	16	set	set	NOUN
issue-312	23	17	of	of	ADP
issue-312	23	18	rules	rule	NOUN
issue-312	23	19	and	and	CCONJ
issue-312	23	20	standards	standard	NOUN
issue-312	23	21	regulating	regulate	VERB
issue-312	23	22	the	the	DET
issue-312	23	23	procedure	procedure	NOUN
issue-312	23	24	of	of	ADP
issue-312	23	25	innovation	innovation	NOUN
issue-312	23	26	selection	selection	NOUN
issue-312	23	27	and	and	CCONJ
issue-312	23	28	fulfilment	fulfilment	NOUN
issue-312	23	29	technologically	technologically	ADV
issue-312	23	30	,	,	PUNCT
issue-312	23	31	as	as	ADV
issue-312	23	32	well	well	ADV
issue-312	23	33	as	as	ADP
issue-312	23	34	managing	manage	VERB
issue-312	23	35	the	the	DET
issue-312	23	36	innovation	innovation	NOUN
issue-312	23	37	process	process	NOUN
issue-312	23	38	implementation	implementation	NOUN
issue-312	23	39	into	into	ADP
issue-312	23	40	a	a	DET
issue-312	23	41	sociallyoriented	sociallyoriented	ADJ
issue-312	23	42	model	model	NOUN
issue-312	23	43	of	of	ADP
issue-312	23	44	society	society	NOUN
issue-312	23	45	.	.	PUNCT
issue-312	24	1	at	at	ADP
issue-312	24	2	this	this	DET
issue-312	24	3	point	point	NOUN
issue-312	24	4	of	of	ADP
issue-312	24	5	ukraine	ukraine	NOUN
issue-312	24	6	’s	’s	PART
issue-312	24	7	development	development	NOUN
issue-312	24	8	,	,	PUNCT
issue-312	24	9	there	there	PRON
issue-312	24	10	is	be	VERB
issue-312	24	11	no	no	DET
issue-312	24	12	innovation	innovation	NOUN
issue-312	24	13	strategy	strategy	NOUN
issue-312	24	14	for	for	ADP
issue-312	24	15	the	the	DET
issue-312	24	16	development	development	NOUN
issue-312	24	17	based	base	VERB
issue-312	24	18	on	on	ADP
issue-312	24	19	the	the	DET
issue-312	24	20	efficient	efficient	ADJ
issue-312	24	21	use	use	NOUN
issue-312	24	22	of	of	ADP
issue-312	24	23	depreciation	depreciation	NOUN
issue-312	24	24	fund	fund	NOUN
issue-312	24	25	or	or	CCONJ
issue-312	24	26	own	own	ADJ
issue-312	24	27	enterprise	enterprise	NOUN
issue-312	24	28	capital	capital	NOUN
issue-312	24	29	.	.	PUNCT
issue-312	25	1	unfortunately	unfortunately	ADV
issue-312	25	2	,	,	PUNCT
issue-312	25	3	the	the	DET
issue-312	25	4	present	present	ADJ
issue-312	25	5	economic	economic	ADJ
issue-312	25	6	situation	situation	NOUN
issue-312	25	7	does	do	AUX
issue-312	25	8	not	not	PART
issue-312	25	9	afford	afford	VERB
issue-312	25	10	an	an	DET
issue-312	25	11	opportunity	opportunity	NOUN
issue-312	25	12	for	for	SCONJ
issue-312	25	13	enterprises	enterprise	NOUN
issue-312	25	14	to	to	PART
issue-312	25	15	raise	raise	VERB
issue-312	25	16	big	big	ADJ
issue-312	25	17	amounts	amount	NOUN
issue-312	25	18	of	of	ADP
issue-312	25	19	bank	bank	NOUN
issue-312	25	20	loans	loan	NOUN
issue-312	25	21	and	and	CCONJ
issue-312	25	22	investments	investment	NOUN
issue-312	25	23	.	.	PUNCT
issue-312	26	1	thus	thus	ADV
issue-312	26	2	,	,	PUNCT
issue-312	26	3	the	the	DET
issue-312	26	4	depreciation	depreciation	NOUN
issue-312	26	5	fund	fund	NOUN
issue-312	26	6	and	and	CCONJ
issue-312	26	7	own	own	ADJ
issue-312	26	8	profit	profit	NOUN
issue-312	26	9	is	be	AUX
issue-312	26	10	the	the	DET
issue-312	26	11	only	only	ADJ
issue-312	26	12	source	source	NOUN
issue-312	26	13	of	of	ADP
issue-312	26	14	financing	financing	NOUN
issue-312	26	15	of	of	ADP
issue-312	26	16	innovation	innovation	NOUN
issue-312	26	17	development	development	NOUN
issue-312	26	18	for	for	ADP
issue-312	26	19	most	most	ADJ
issue-312	26	20	national	national	ADJ
issue-312	26	21	enterprises	enterprise	NOUN
issue-312	26	22	.	.	PUNCT
issue-312	27	1	the	the	DET
issue-312	27	2	global	global	ADJ
issue-312	27	3	economy	economy	NOUN
issue-312	27	4	has	have	AUX
issue-312	27	5	developed	develop	VERB
issue-312	27	6	a	a	DET
issue-312	27	7	lot	lot	NOUN
issue-312	27	8	of	of	ADP
issue-312	27	9	ways	way	NOUN
issue-312	27	10	for	for	ADP
issue-312	27	11	stimulating	stimulate	VERB
issue-312	27	12	the	the	DET
issue-312	27	13	enterprise	enterprise	NOUN
issue-312	27	14	’s	’s	PART
issue-312	27	15	innovation	innovation	NOUN
issue-312	27	16	development	development	NOUN
issue-312	27	17	,	,	PUNCT
issue-312	27	18	state	state	NOUN
issue-312	27	19	regulation	regulation	NOUN
issue-312	27	20	and	and	CCONJ
issue-312	27	21	stimulation	stimulation	NOUN
issue-312	27	22	of	of	ADP
issue-312	27	23	innovation	innovation	NOUN
issue-312	27	24	introduction	introduction	NOUN
issue-312	27	25	into	into	ADP
issue-312	27	26	manufacturing	manufacturing	NOUN
issue-312	27	27	.	.	PUNCT
issue-312	28	1	baltic	baltic	PROPN
issue-312	28	2	journal	journal	PROPN
issue-312	28	3	of	of	ADP
issue-312	28	4	economic	economic	ADJ
issue-312	28	5	studies	study	NOUN
issue-312	28	6	408	408	NUM
issue-312	28	7	vol	vol	NOUN
issue-312	28	8	.	.	PUNCT
issue-312	29	1	3	3	NUM
issue-312	29	2	,	,	PUNCT
issue-312	29	3	no	no	INTJ
issue-312	29	4	.	.	NOUN
issue-312	29	5	5	5	NUM
issue-312	29	6	,	,	PUNCT
issue-312	29	7	2017	2017	NUM
issue-312	29	8	the	the	DET
issue-312	29	9	purpose	purpose	NOUN
issue-312	29	10	of	of	ADP
issue-312	29	11	the	the	DET
issue-312	29	12	paper	paper	NOUN
issue-312	29	13	is	be	AUX
issue-312	29	14	the	the	DET
issue-312	29	15	study	study	NOUN
issue-312	29	16	and	and	CCONJ
issue-312	29	17	generalization	generalization	NOUN
issue-312	29	18	of	of	ADP
issue-312	29	19	practical	practical	ADJ
issue-312	29	20	experience	experience	NOUN
issue-312	29	21	in	in	ADP
issue-312	29	22	the	the	DET
issue-312	29	23	application	application	NOUN
issue-312	29	24	of	of	ADP
issue-312	29	25	state	state	NOUN
issue-312	29	26	protectionism	protectionism	NOUN
issue-312	29	27	measures	measure	NOUN
issue-312	29	28	on	on	ADP
issue-312	29	29	the	the	DET
issue-312	29	30	depreciation	depreciation	NOUN
issue-312	29	31	policy	policy	NOUN
issue-312	29	32	carrying	carry	VERB
issue-312	29	33	out	out	ADP
issue-312	29	34	concerning	concern	VERB
issue-312	29	35	the	the	DET
issue-312	29	36	stimulation	stimulation	NOUN
issue-312	29	37	of	of	ADP
issue-312	29	38	the	the	DET
issue-312	29	39	use	use	NOUN
issue-312	29	40	of	of	ADP
issue-312	29	41	depreciation	depreciation	NOUN
issue-312	29	42	fund	fund	NOUN
issue-312	29	43	resources	resource	NOUN
issue-312	29	44	for	for	ADP
issue-312	29	45	innovation	innovation	NOUN
issue-312	29	46	renewal	renewal	NOUN
issue-312	29	47	of	of	ADP
issue-312	29	48	manufacturing	manufacturing	NOUN
issue-312	29	49	,	,	PUNCT
issue-312	29	50	as	as	ADV
issue-312	29	51	well	well	ADV
issue-312	29	52	as	as	ADP
issue-312	29	53	the	the	DET
issue-312	29	54	determination	determination	NOUN
issue-312	29	55	of	of	ADP
issue-312	29	56	the	the	DET
issue-312	29	57	most	most	ADV
issue-312	29	58	favourable	favourable	ADJ
issue-312	29	59	combinations	combination	NOUN
issue-312	29	60	for	for	ADP
issue-312	29	61	our	our	PRON
issue-312	29	62	country	country	NOUN
issue-312	29	63	.	.	PUNCT
issue-312	30	1	during	during	ADP
issue-312	30	2	the	the	DET
issue-312	30	3	research	research	NOUN
issue-312	30	4	,	,	PUNCT
issue-312	30	5	general	general	ADJ
issue-312	30	6	scientific	scientific	ADJ
issue-312	30	7	and	and	CCONJ
issue-312	30	8	special	special	ADJ
issue-312	30	9	research	research	NOUN
issue-312	30	10	methods	method	NOUN
issue-312	30	11	were	be	AUX
issue-312	30	12	used	use	VERB
issue-312	30	13	,	,	PUNCT
issue-312	30	14	in	in	ADP
issue-312	30	15	particular	particular	ADJ
issue-312	30	16	:	:	PUNCT
issue-312	30	17	grouping	grouping	NOUN
issue-312	30	18	and	and	CCONJ
issue-312	30	19	comparison	comparison	NOUN
issue-312	30	20	methods	method	NOUN
issue-312	30	21	were	be	AUX
issue-312	30	22	used	use	VERB
issue-312	30	23	for	for	ADP
issue-312	30	24	research	research	NOUN
issue-312	30	25	of	of	ADP
issue-312	30	26	business	business	NOUN
issue-312	30	27	peculiarities	peculiarity	NOUN
issue-312	30	28	of	of	ADP
issue-312	30	29	foreign	foreign	ADJ
issue-312	30	30	and	and	CCONJ
issue-312	30	31	national	national	ADJ
issue-312	30	32	enterprises	enterprise	NOUN
issue-312	30	33	’	'	PUNCT
issue-312	30	34	operation	operation	NOUN
issue-312	30	35	and	and	CCONJ
issue-312	30	36	their	their	PRON
issue-312	30	37	impact	impact	NOUN
issue-312	30	38	on	on	ADP
issue-312	30	39	the	the	DET
issue-312	30	40	enterprise	enterprise	NOUN
issue-312	30	41	depreciation	depreciation	NOUN
issue-312	30	42	policy	policy	NOUN
issue-312	30	43	formation	formation	NOUN
issue-312	30	44	;	;	PUNCT
issue-312	30	45	abstractlogic	abstractlogic	ADJ
issue-312	30	46	one	one	NUM
issue-312	30	47	was	be	AUX
issue-312	30	48	used	use	VERB
issue-312	30	49	during	during	ADP
issue-312	30	50	the	the	DET
issue-312	30	51	examination	examination	NOUN
issue-312	30	52	of	of	ADP
issue-312	30	53	peculiarities	peculiarity	NOUN
issue-312	30	54	of	of	ADP
issue-312	30	55	depreciation	depreciation	NOUN
issue-312	30	56	policy	policy	NOUN
issue-312	30	57	formation	formation	NOUN
issue-312	30	58	abroad	abroad	ADV
issue-312	30	59	;	;	PUNCT
issue-312	30	60	analysis	analysis	NOUN
issue-312	30	61	and	and	CCONJ
issue-312	30	62	synthesis	synthesis	NOUN
issue-312	30	63	were	be	AUX
issue-312	30	64	used	use	VERB
issue-312	30	65	for	for	ADP
issue-312	30	66	the	the	DET
issue-312	30	67	investigation	investigation	NOUN
issue-312	30	68	of	of	ADP
issue-312	30	69	impact	impact	NOUN
issue-312	30	70	factors	factor	NOUN
issue-312	30	71	of	of	ADP
issue-312	30	72	different	different	ADJ
issue-312	30	73	state	state	NOUN
issue-312	30	74	regulation	regulation	NOUN
issue-312	30	75	measures	measure	NOUN
issue-312	30	76	on	on	ADP
issue-312	30	77	efficiency	efficiency	NOUN
issue-312	30	78	of	of	ADP
issue-312	30	79	assets	asset	NOUN
issue-312	30	80	’	'	PUNCT
issue-312	30	81	renewal	renewal	NOUN
issue-312	30	82	and	and	CCONJ
issue-312	30	83	enterprise	enterprise	NOUN
issue-312	30	84	depreciation	depreciation	NOUN
issue-312	30	85	fund	fund	NOUN
issue-312	30	86	use	use	NOUN
issue-312	30	87	,	,	PUNCT
issue-312	30	88	as	as	ADV
issue-312	30	89	well	well	ADV
issue-312	30	90	as	as	ADP
issue-312	30	91	stimulation	stimulation	NOUN
issue-312	30	92	of	of	ADP
issue-312	30	93	investments	investment	NOUN
issue-312	30	94	in	in	ADP
issue-312	30	95	science	science	NOUN
issue-312	30	96	and	and	CCONJ
issue-312	30	97	technology	technology	NOUN
issue-312	30	98	progress	progress	NOUN
issue-312	30	99	.	.	PUNCT
issue-312	31	1	the	the	DET
issue-312	31	2	research	research	NOUN
issue-312	31	3	theoretic	theoretic	NOUN
issue-312	31	4	-	-	PUNCT
issue-312	31	5	empiric	empiric	ADJ
issue-312	31	6	basis	basis	NOUN
issue-312	31	7	were	be	AUX
issue-312	31	8	the	the	DET
issue-312	31	9	best	good	ADJ
issue-312	31	10	practices	practice	NOUN
issue-312	31	11	of	of	ADP
issue-312	31	12	foreign	foreign	ADJ
issue-312	31	13	and	and	CCONJ
issue-312	31	14	country	country	NOUN
issue-312	31	15	’s	’s	PART
issue-312	31	16	scholars	scholar	NOUN
issue-312	31	17	,	,	PUNCT
issue-312	31	18	statistic	statistic	ADJ
issue-312	31	19	evidence	evidence	NOUN
issue-312	31	20	data	datum	NOUN
issue-312	31	21	,	,	PUNCT
issue-312	31	22	laws	law	NOUN
issue-312	31	23	and	and	CCONJ
issue-312	31	24	regulations	regulation	NOUN
issue-312	31	25	on	on	ADP
issue-312	31	26	the	the	DET
issue-312	31	27	issues	issue	NOUN
issue-312	31	28	of	of	ADP
issue-312	31	29	enterprise	enterprise	NOUN
issue-312	31	30	’s	’s	PART
issue-312	31	31	accounting	accounting	NOUN
issue-312	31	32	and	and	CCONJ
issue-312	31	33	depreciation	depreciation	NOUN
issue-312	31	34	policy	policy	NOUN
issue-312	31	35	formation	formation	NOUN
issue-312	31	36	.	.	PUNCT
issue-312	32	1	2	2	X
issue-312	32	2	.	.	X
issue-312	32	3	category	category	NOUN
issue-312	32	4	“	"	PUNCT
issue-312	32	5	depreciation	depreciation	NOUN
issue-312	32	6	”	"	PUNCT
issue-312	32	7	essence	essence	NOUN
issue-312	32	8	transformation	transformation	NOUN
issue-312	32	9	nowadays	nowadays	ADP
issue-312	32	10	one	one	NUM
issue-312	32	11	of	of	ADP
issue-312	32	12	the	the	DET
issue-312	32	13	rapidly	rapidly	ADV
issue-312	32	14	developing	develop	VERB
issue-312	32	15	trends	trend	NOUN
issue-312	32	16	in	in	ADP
issue-312	32	17	economics	economics	NOUN
issue-312	32	18	is	be	AUX
issue-312	32	19	a	a	DET
issue-312	32	20	self	self	NOUN
issue-312	32	21	-	-	PUNCT
issue-312	32	22	financing	financing	NOUN
issue-312	32	23	theory	theory	NOUN
issue-312	32	24	,	,	PUNCT
issue-312	32	25	according	accord	VERB
issue-312	32	26	to	to	ADP
issue-312	32	27	which	which	PRON
issue-312	32	28	the	the	DET
issue-312	32	29	main	main	ADJ
issue-312	32	30	source	source	NOUN
issue-312	32	31	of	of	ADP
issue-312	32	32	investments	investment	NOUN
issue-312	32	33	is	be	AUX
issue-312	32	34	the	the	DET
issue-312	32	35	net	net	ADJ
issue-312	32	36	income	income	NOUN
issue-312	32	37	retained	retain	VERB
issue-312	32	38	in	in	ADP
issue-312	32	39	business	business	NOUN
issue-312	32	40	and	and	CCONJ
issue-312	32	41	depreciation	depreciation	NOUN
issue-312	32	42	charges	charge	NOUN
issue-312	32	43	.	.	PUNCT
issue-312	33	1	studying	study	VERB
issue-312	33	2	depreciation	depreciation	NOUN
issue-312	33	3	essence	essence	NOUN
issue-312	33	4	transformation	transformation	NOUN
issue-312	33	5	as	as	ADP
issue-312	33	6	an	an	DET
issue-312	33	7	economic	economic	ADJ
issue-312	33	8	category	category	NOUN
issue-312	33	9	,	,	PUNCT
issue-312	33	10	m.	m.	NOUN
issue-312	33	11	sokolov	sokolov	PROPN
issue-312	33	12	determines	determine	VERB
issue-312	33	13	that	that	SCONJ
issue-312	33	14	there	there	PRON
issue-312	33	15	is	be	VERB
issue-312	33	16	a	a	DET
issue-312	33	17	principle	principle	ADJ
issue-312	33	18	difference	difference	NOUN
issue-312	33	19	of	of	ADP
issue-312	33	20	the	the	DET
issue-312	33	21	approach	approach	NOUN
issue-312	33	22	to	to	ADP
issue-312	33	23	its	its	PRON
issue-312	33	24	content	content	NOUN
issue-312	33	25	in	in	ADP
issue-312	33	26	the	the	DET
issue-312	33	27	middle	middle	NOUN
issue-312	33	28	of	of	ADP
issue-312	33	29	the	the	DET
issue-312	33	30	last	last	ADJ
issue-312	33	31	century	century	NOUN
issue-312	33	32	and	and	CCONJ
issue-312	33	33	the	the	DET
issue-312	33	34	present	present	ADJ
issue-312	33	35	time	time	NOUN
issue-312	33	36	,	,	PUNCT
issue-312	33	37	in	in	ADP
issue-312	33	38	particular	particular	ADJ
issue-312	33	39	,	,	PUNCT
issue-312	33	40	the	the	DET
issue-312	33	41	change	change	NOUN
issue-312	33	42	of	of	ADP
issue-312	33	43	its	its	PRON
issue-312	33	44	functional	functional	ADJ
issue-312	33	45	essence	essence	NOUN
issue-312	33	46	.	.	PUNCT
issue-312	34	1	in	in	ADP
issue-312	34	2	the	the	DET
issue-312	34	3	last	last	ADJ
issue-312	34	4	century	century	NOUN
issue-312	34	5	,	,	PUNCT
issue-312	34	6	depreciation	depreciation	NOUN
issue-312	34	7	was	be	AUX
issue-312	34	8	determined	determine	VERB
issue-312	34	9	as	as	SCONJ
issue-312	34	10	the	the	DET
issue-312	34	11	value	value	NOUN
issue-312	34	12	of	of	ADP
issue-312	34	13	fixed	fix	VERB
issue-312	34	14	assets	asset	NOUN
issue-312	34	15	,	,	PUNCT
issue-312	34	16	which	which	PRON
issue-312	34	17	could	could	AUX
issue-312	34	18	be	be	AUX
issue-312	34	19	included	include	VERB
issue-312	34	20	into	into	ADP
issue-312	34	21	production	production	NOUN
issue-312	34	22	expenses	expense	NOUN
issue-312	34	23	gradually	gradually	ADV
issue-312	34	24	while	while	SCONJ
issue-312	34	25	nowadays	nowadays	ADV
issue-312	34	26	due	due	ADP
issue-312	34	27	to	to	ADP
issue-312	34	28	the	the	DET
issue-312	34	29	rapid	rapid	ADJ
issue-312	34	30	paces	pace	NOUN
issue-312	34	31	of	of	ADP
issue-312	34	32	the	the	DET
issue-312	34	33	progress	progress	NOUN
issue-312	34	34	in	in	ADP
issue-312	34	35	science	science	NOUN
issue-312	34	36	and	and	CCONJ
issue-312	34	37	technology	technology	NOUN
issue-312	34	38	and	and	CCONJ
issue-312	34	39	evident	evident	ADJ
issue-312	34	40	shortening	shortening	NOUN
issue-312	34	41	of	of	ADP
issue-312	34	42	actual	actual	ADJ
issue-312	34	43	terms	term	NOUN
issue-312	34	44	for	for	ADP
issue-312	34	45	fixed	fix	VERB
issue-312	34	46	assets	asset	NOUN
issue-312	34	47	’	'	PUNCT
issue-312	34	48	life	life	NOUN
issue-312	34	49	,	,	PUNCT
issue-312	34	50	the	the	DET
issue-312	34	51	volumes	volume	NOUN
issue-312	34	52	of	of	ADP
issue-312	34	53	charged	charge	VERB
issue-312	34	54	depreciation	depreciation	NOUN
issue-312	34	55	per	per	ADP
issue-312	34	56	a	a	DET
issue-312	34	57	time	time	NOUN
issue-312	34	58	unit	unit	NOUN
issue-312	34	59	are	be	AUX
issue-312	34	60	getting	get	VERB
issue-312	34	61	bigger	big	ADJ
issue-312	34	62	.	.	PUNCT
issue-312	35	1	depreciation	depreciation	NOUN
issue-312	35	2	reforms	reform	NOUN
issue-312	35	3	taking	take	VERB
issue-312	35	4	place	place	NOUN
issue-312	35	5	in	in	ADP
issue-312	35	6	most	most	ADJ
issue-312	35	7	countries	country	NOUN
issue-312	35	8	tend	tend	VERB
issue-312	35	9	to	to	PART
issue-312	35	10	shorten	shorten	VERB
issue-312	35	11	the	the	DET
issue-312	35	12	terms	term	NOUN
issue-312	35	13	of	of	ADP
issue-312	35	14	the	the	DET
issue-312	35	15	useful	useful	ADJ
issue-312	35	16	life	life	NOUN
issue-312	35	17	and	and	CCONJ
issue-312	35	18	thus	thus	ADV
issue-312	35	19	growth	growth	NOUN
issue-312	35	20	rate	rate	NOUN
issue-312	35	21	of	of	ADP
issue-312	35	22	depreciation	depreciation	NOUN
issue-312	35	23	charging	charging	NOUN
issue-312	35	24	.	.	PUNCT
issue-312	36	1	in	in	ADP
issue-312	36	2	some	some	DET
issue-312	36	3	countries	country	NOUN
issue-312	36	4	,	,	PUNCT
issue-312	36	5	the	the	DET
issue-312	36	6	value	value	NOUN
issue-312	36	7	of	of	ADP
issue-312	36	8	accumulated	accumulate	VERB
issue-312	36	9	depreciation	depreciation	NOUN
issue-312	36	10	is	be	AUX
issue-312	36	11	much	much	ADV
issue-312	36	12	higher	high	ADJ
issue-312	36	13	than	than	SCONJ
issue-312	36	14	it	it	PRON
issue-312	36	15	is	be	AUX
issue-312	36	16	necessary	necessary	ADJ
issue-312	36	17	for	for	ADP
issue-312	36	18	their	their	PRON
issue-312	36	19	renewal	renewal	NOUN
issue-312	36	20	by	by	ADP
issue-312	36	21	undepreciated	undepreciated	ADJ
issue-312	36	22	value	value	NOUN
issue-312	36	23	.	.	PUNCT
issue-312	37	1	such	such	DET
issue-312	37	2	a	a	DET
issue-312	37	3	difference	difference	NOUN
issue-312	37	4	between	between	ADP
issue-312	37	5	actual	actual	ADJ
issue-312	37	6	historical	historical	ADJ
issue-312	37	7	cost	cost	NOUN
issue-312	37	8	and	and	CCONJ
issue-312	37	9	overcharged	overcharge	VERB
issue-312	37	10	depreciation	depreciation	NOUN
issue-312	37	11	is	be	AUX
issue-312	37	12	used	use	VERB
issue-312	37	13	as	as	ADP
issue-312	37	14	net	net	ADJ
issue-312	37	15	investments	investment	NOUN
issue-312	37	16	for	for	ADP
issue-312	37	17	extended	extended	ADJ
issue-312	37	18	renewal	renewal	NOUN
issue-312	37	19	.	.	PUNCT
issue-312	38	1	the	the	DET
issue-312	38	2	boundaries	boundary	NOUN
issue-312	38	3	of	of	ADP
issue-312	38	4	net	net	ADJ
issue-312	38	5	investments	investment	NOUN
issue-312	38	6	and	and	CCONJ
issue-312	38	7	investments	investment	NOUN
issue-312	38	8	for	for	ADP
issue-312	38	9	early	early	ADJ
issue-312	38	10	fund	fund	NOUN
issue-312	38	11	depreciation	depreciation	NOUN
issue-312	38	12	were	be	AUX
issue-312	38	13	disappearing	disappear	VERB
issue-312	38	14	gradually	gradually	ADV
issue-312	38	15	.	.	PUNCT
issue-312	39	1	now	now	ADV
issue-312	39	2	depreciation	depreciation	NOUN
issue-312	39	3	charges	charge	NOUN
issue-312	39	4	are	be	AUX
issue-312	39	5	replaced	replace	VERB
issue-312	39	6	into	into	ADP
issue-312	39	7	investment	investment	NOUN
issue-312	39	8	activity	activity	NOUN
issue-312	39	9	income	income	NOUN
issue-312	39	10	after	after	ADP
issue-312	39	11	taxation	taxation	NOUN
issue-312	39	12	,	,	PUNCT
issue-312	39	13	bank	bank	NOUN
issue-312	39	14	loans	loan	NOUN
issue-312	39	15	,	,	PUNCT
issue-312	39	16	and	and	CCONJ
issue-312	39	17	other	other	ADJ
issue-312	39	18	sources	source	NOUN
issue-312	39	19	”	"	PUNCT
issue-312	39	20	(	(	PUNCT
issue-312	39	21	sokolov	sokolov	NOUN
issue-312	39	22	,	,	PUNCT
issue-312	39	23	2008	2008	NUM
issue-312	39	24	)	)	PUNCT
issue-312	39	25	.	.	PUNCT
issue-312	40	1	in	in	ADP
issue-312	40	2	real	real	ADJ
issue-312	40	3	life	life	NOUN
issue-312	40	4	recently	recently	ADV
issue-312	40	5	the	the	DET
issue-312	40	6	accelerated	accelerated	ADJ
issue-312	40	7	methods	method	NOUN
issue-312	40	8	have	have	AUX
issue-312	40	9	spread	spread	VERB
issue-312	40	10	among	among	ADP
issue-312	40	11	depreciation	depreciation	NOUN
issue-312	40	12	charging	charging	NOUN
issue-312	40	13	methods	method	NOUN
issue-312	40	14	as	as	SCONJ
issue-312	40	15	they	they	PRON
issue-312	40	16	allow	allow	VERB
issue-312	40	17	increasing	increase	VERB
issue-312	40	18	the	the	DET
issue-312	40	19	proportion	proportion	NOUN
issue-312	40	20	of	of	ADP
issue-312	40	21	depreciation	depreciation	NOUN
issue-312	40	22	savings	saving	NOUN
issue-312	40	23	in	in	ADP
issue-312	40	24	the	the	DET
issue-312	40	25	capital	capital	NOUN
issue-312	40	26	investment	investment	NOUN
issue-312	40	27	financing	financing	NOUN
issue-312	40	28	sources	source	NOUN
issue-312	40	29	,	,	PUNCT
issue-312	40	30	extending	extend	VERB
issue-312	40	31	the	the	DET
issue-312	40	32	renewal	renewal	NOUN
issue-312	40	33	,	,	PUNCT
issue-312	40	34	and	and	CCONJ
issue-312	40	35	covering	cover	VERB
issue-312	40	36	the	the	DET
issue-312	40	37	depreciation	depreciation	NOUN
issue-312	40	38	of	of	ADP
issue-312	40	39	fixed	fix	VERB
issue-312	40	40	assets	asset	NOUN
issue-312	40	41	simultaneously	simultaneously	ADV
issue-312	40	42	.	.	PUNCT
issue-312	41	1	3	3	X
issue-312	41	2	.	.	X
issue-312	41	3	depreciation	depreciation	NOUN
issue-312	41	4	accelerated	accelerate	VERB
issue-312	41	5	methods	method	NOUN
issue-312	41	6	’	'	PUNCT
issue-312	41	7	role	role	NOUN
issue-312	41	8	increase	increase	NOUN
issue-312	41	9	studying	study	VERB
issue-312	41	10	the	the	DET
issue-312	41	11	practice	practice	NOUN
issue-312	41	12	of	of	ADP
issue-312	41	13	the	the	DET
issue-312	41	14	countries	country	NOUN
issue-312	41	15	,	,	PUNCT
issue-312	41	16	which	which	PRON
issue-312	41	17	had	have	VERB
issue-312	41	18	so	so	ADV
issue-312	41	19	-	-	PUNCT
issue-312	41	20	called	call	VERB
issue-312	41	21	“	"	PUNCT
issue-312	41	22	economic	economic	ADJ
issue-312	41	23	jumps	jump	NOUN
issue-312	41	24	”	"	PUNCT
issue-312	41	25	in	in	ADP
issue-312	41	26	development	development	NOUN
issue-312	41	27	of	of	ADP
issue-312	41	28	production	production	NOUN
issue-312	41	29	technologies	technology	NOUN
issue-312	41	30	,	,	PUNCT
issue-312	41	31	we	we	PRON
issue-312	41	32	have	have	AUX
issue-312	41	33	determined	determine	VERB
issue-312	41	34	that	that	SCONJ
issue-312	41	35	the	the	DET
issue-312	41	36	method	method	NOUN
issue-312	41	37	of	of	ADP
issue-312	41	38	depreciation	depreciation	NOUN
issue-312	41	39	charging	charging	NOUN
issue-312	41	40	has	have	VERB
issue-312	41	41	two	two	NUM
issue-312	41	42	common	common	ADJ
issue-312	41	43	components	component	NOUN
issue-312	41	44	–	–	PUNCT
issue-312	41	45	application	application	NOUN
issue-312	41	46	of	of	ADP
issue-312	41	47	accelerated	accelerate	VERB
issue-312	41	48	methods	method	NOUN
issue-312	41	49	of	of	ADP
issue-312	41	50	depreciation	depreciation	NOUN
issue-312	41	51	charging	charging	NOUN
issue-312	41	52	and	and	CCONJ
issue-312	41	53	the	the	DET
issue-312	41	54	term	term	NOUN
issue-312	41	55	-	-	PUNCT
issue-312	41	56	shortening	shortening	NOUN
issue-312	41	57	for	for	ADP
issue-312	41	58	the	the	DET
issue-312	41	59	useful	useful	ADJ
issue-312	41	60	life	life	NOUN
issue-312	41	61	of	of	ADP
issue-312	41	62	assets	asset	NOUN
issue-312	41	63	.	.	PUNCT
issue-312	42	1	the	the	DET
issue-312	42	2	following	follow	VERB
issue-312	42	3	statements	statement	NOUN
issue-312	42	4	are	be	AUX
issue-312	42	5	to	to	PART
issue-312	42	6	be	be	AUX
issue-312	42	7	considered	consider	VERB
issue-312	42	8	as	as	ADP
issue-312	42	9	positive	positive	ADJ
issue-312	42	10	aspects	aspect	NOUN
issue-312	42	11	of	of	ADP
issue-312	42	12	accelerated	accelerate	VERB
issue-312	42	13	depreciation	depreciation	NOUN
issue-312	42	14	methods	method	NOUN
issue-312	42	15	:	:	PUNCT
issue-312	42	16	•	•	NOUN
issue-312	42	17	in	in	ADP
issue-312	42	18	economic	economic	ADJ
issue-312	42	19	terms	term	NOUN
issue-312	42	20	,	,	PUNCT
issue-312	42	21	these	these	DET
issue-312	42	22	methods	method	NOUN
issue-312	42	23	can	can	AUX
issue-312	42	24	be	be	AUX
issue-312	42	25	compared	compare	VERB
issue-312	42	26	with	with	ADP
issue-312	42	27	an	an	DET
issue-312	42	28	interest	interest	NOUN
issue-312	42	29	-	-	PUNCT
issue-312	42	30	free	free	ADJ
issue-312	42	31	loan	loan	NOUN
issue-312	42	32	for	for	ADP
issue-312	42	33	manufacturing	manufacturing	NOUN
issue-312	42	34	capacity	capacity	NOUN
issue-312	42	35	renewal	renewal	NOUN
issue-312	42	36	as	as	SCONJ
issue-312	42	37	they	they	PRON
issue-312	42	38	are	be	AUX
issue-312	42	39	actual	actual	ADJ
issue-312	42	40	costs	cost	NOUN
issue-312	42	41	exempt	exempt	ADJ
issue-312	42	42	from	from	ADP
issue-312	42	43	taxation	taxation	NOUN
issue-312	42	44	during	during	ADP
issue-312	42	45	the	the	DET
issue-312	42	46	first	first	ADJ
issue-312	42	47	years	year	NOUN
issue-312	42	48	of	of	ADP
issue-312	42	49	assets	asset	NOUN
issue-312	42	50	’	'	PUNCT
issue-312	42	51	useful	useful	ADJ
issue-312	42	52	life	life	NOUN
issue-312	42	53	retained	retain	VERB
issue-312	42	54	at	at	ADP
issue-312	42	55	an	an	DET
issue-312	42	56	enterprise	enterprise	NOUN
issue-312	42	57	;	;	PUNCT
issue-312	42	58	•	•	NUM
issue-312	42	59	increased	increase	VERB
issue-312	42	60	rate	rate	NOUN
issue-312	42	61	of	of	ADP
issue-312	42	62	depreciation	depreciation	NOUN
issue-312	42	63	charges	charge	NOUN
issue-312	42	64	during	during	ADP
issue-312	42	65	the	the	DET
issue-312	42	66	first	first	ADJ
issue-312	42	67	years	year	NOUN
issue-312	42	68	accelerates	accelerate	VERB
issue-312	42	69	the	the	DET
issue-312	42	70	process	process	NOUN
issue-312	42	71	of	of	ADP
issue-312	42	72	fixed	fix	VERB
issue-312	42	73	assets	asset	NOUN
issue-312	42	74	’	'	PUNCT
issue-312	42	75	renewal	renewal	NOUN
issue-312	42	76	as	as	SCONJ
issue-312	42	77	it	it	PRON
issue-312	42	78	stimulates	stimulate	VERB
issue-312	42	79	investments	investment	NOUN
issue-312	42	80	due	due	ADP
issue-312	42	81	to	to	ADP
issue-312	42	82	funds	fund	NOUN
issue-312	42	83	’	'	PUNCT
issue-312	42	84	raising	raising	NOUN
issue-312	42	85	;	;	PUNCT
issue-312	42	86	•	•	NUM
issue-312	42	87	rapid	rapid	ADJ
issue-312	42	88	paces	pace	NOUN
issue-312	42	89	of	of	ADP
issue-312	42	90	the	the	DET
issue-312	42	91	progress	progress	NOUN
issue-312	42	92	in	in	ADP
issue-312	42	93	science	science	NOUN
issue-312	42	94	and	and	CCONJ
issue-312	42	95	technology	technology	NOUN
issue-312	42	96	cause	cause	VERB
issue-312	42	97	more	more	ADV
issue-312	42	98	drastic	drastic	ADJ
issue-312	42	99	obsolescence	obsolescence	NOUN
issue-312	42	100	of	of	ADP
issue-312	42	101	assets	asset	NOUN
issue-312	42	102	,	,	PUNCT
issue-312	42	103	so	so	SCONJ
issue-312	42	104	the	the	DET
issue-312	42	105	availability	availability	NOUN
issue-312	42	106	of	of	ADP
issue-312	42	107	large	large	ADJ
issue-312	42	108	amounts	amount	NOUN
issue-312	42	109	of	of	ADP
issue-312	42	110	funds	fund	NOUN
issue-312	42	111	for	for	ADP
issue-312	42	112	renewal	renewal	NOUN
issue-312	42	113	during	during	ADP
issue-312	42	114	the	the	DET
issue-312	42	115	first	first	ADJ
issue-312	42	116	years	year	NOUN
issue-312	42	117	of	of	ADP
issue-312	42	118	operation	operation	NOUN
issue-312	42	119	allows	allow	VERB
issue-312	42	120	replacing	replace	VERB
issue-312	42	121	the	the	DET
issue-312	42	122	asset	asset	NOUN
issue-312	42	123	on	on	ADP
issue-312	42	124	time	time	NOUN
issue-312	42	125	.	.	PUNCT
issue-312	43	1	the	the	DET
issue-312	43	2	first	first	ADJ
issue-312	43	3	vivid	vivid	ADJ
issue-312	43	4	example	example	NOUN
issue-312	43	5	of	of	ADP
issue-312	43	6	the	the	DET
issue-312	43	7	efficient	efficient	ADJ
issue-312	43	8	application	application	NOUN
issue-312	43	9	of	of	ADP
issue-312	43	10	accelerated	accelerate	VERB
issue-312	43	11	depreciation	depreciation	NOUN
issue-312	43	12	methods	method	NOUN
issue-312	43	13	was	be	AUX
issue-312	43	14	the	the	DET
issue-312	43	15	usa	usa	PROPN
issue-312	43	16	during	during	ADP
issue-312	43	17	the	the	DET
issue-312	43	18	world	world	PROPN
issue-312	43	19	war	war	PROPN
issue-312	43	20	ii	ii	PROPN
issue-312	43	21	.	.	PUNCT
issue-312	44	1	such	such	DET
issue-312	44	2	a	a	DET
issue-312	44	3	depreciation	depreciation	NOUN
issue-312	44	4	policy	policy	NOUN
issue-312	44	5	allowed	allow	VERB
issue-312	44	6	improving	improve	VERB
issue-312	44	7	equipment	equipment	NOUN
issue-312	44	8	infrastructure	infrastructure	NOUN
issue-312	44	9	of	of	ADP
issue-312	44	10	enterprises	enterprise	NOUN
issue-312	44	11	within	within	ADP
issue-312	44	12	a	a	DET
issue-312	44	13	short	short	ADJ
issue-312	44	14	time	time	NOUN
issue-312	44	15	,	,	PUNCT
issue-312	44	16	as	as	ADV
issue-312	44	17	well	well	ADV
issue-312	44	18	as	as	ADP
issue-312	44	19	boosting	boost	VERB
issue-312	44	20	their	their	PRON
issue-312	44	21	output	output	NOUN
issue-312	44	22	dramatically	dramatically	ADV
issue-312	44	23	.	.	PUNCT
issue-312	45	1	the	the	DET
issue-312	45	2	next	next	ADJ
issue-312	45	3	years	year	NOUN
issue-312	45	4	,	,	PUNCT
issue-312	45	5	the	the	DET
issue-312	45	6	american	american	ADJ
issue-312	45	7	authorities	authority	NOUN
issue-312	45	8	were	be	AUX
issue-312	45	9	applying	apply	VERB
issue-312	45	10	the	the	DET
issue-312	45	11	methods	method	NOUN
issue-312	45	12	of	of	ADP
issue-312	45	13	accelerated	accelerated	ADJ
issue-312	45	14	depreciation	depreciation	NOUN
issue-312	45	15	that	that	PRON
issue-312	45	16	led	lead	VERB
issue-312	45	17	the	the	DET
issue-312	45	18	country	country	NOUN
issue-312	45	19	to	to	ADP
issue-312	45	20	a	a	DET
issue-312	45	21	leading	lead	VERB
issue-312	45	22	position	position	NOUN
issue-312	45	23	by	by	ADP
issue-312	45	24	workforce	workforce	NOUN
issue-312	45	25	productivity	productivity	NOUN
issue-312	45	26	and	and	CCONJ
issue-312	45	27	put	put	VERB
issue-312	45	28	it	it	PRON
issue-312	45	29	onto	onto	ADP
issue-312	45	30	the	the	DET
issue-312	45	31	higher	high	ADJ
issue-312	45	32	technical	technical	ADJ
issue-312	45	33	,	,	PUNCT
issue-312	45	34	technological	technological	ADJ
issue-312	45	35	,	,	PUNCT
issue-312	45	36	and	and	CCONJ
issue-312	45	37	information	information	NOUN
issue-312	45	38	level	level	NOUN
issue-312	45	39	of	of	ADP
issue-312	45	40	the	the	DET
issue-312	45	41	development	development	NOUN
issue-312	45	42	.	.	PUNCT
issue-312	46	1	in	in	ADP
issue-312	46	2	the	the	DET
issue-312	46	3	usa	usa	PROPN
issue-312	46	4	since	since	SCONJ
issue-312	46	5	the	the	DET
issue-312	46	6	second	second	ADJ
issue-312	46	7	half	half	NOUN
issue-312	46	8	of	of	ADP
issue-312	46	9	the	the	DET
issue-312	46	10	xx	xx	NUM
issue-312	46	11	century	century	NOUN
issue-312	46	12	,	,	PUNCT
issue-312	46	13	the	the	DET
issue-312	46	14	great	great	ADJ
issue-312	46	15	depreciation	depreciation	NOUN
issue-312	46	16	reforms	reform	NOUN
issue-312	46	17	have	have	AUX
issue-312	46	18	been	be	AUX
issue-312	46	19	carried	carry	VERB
issue-312	46	20	out	out	ADP
issue-312	46	21	about	about	ADP
issue-312	46	22	once	once	ADV
issue-312	46	23	a	a	DET
issue-312	46	24	decade	decade	NOUN
issue-312	46	25	for	for	ADP
issue-312	46	26	the	the	DET
issue-312	46	27	purposes	purpose	NOUN
issue-312	46	28	of	of	ADP
issue-312	46	29	term	term	NOUN
issue-312	46	30	-	-	PUNCT
issue-312	46	31	shortening	shortening	NOUN
issue-312	46	32	for	for	ADP
issue-312	46	33	the	the	DET
issue-312	46	34	renewal	renewal	NOUN
issue-312	46	35	of	of	ADP
issue-312	46	36	fixed	fix	VERB
issue-312	46	37	assets	asset	NOUN
issue-312	46	38	.	.	PUNCT
issue-312	47	1	the	the	DET
issue-312	47	2	result	result	NOUN
issue-312	47	3	of	of	ADP
issue-312	47	4	those	those	DET
issue-312	47	5	reforms	reform	NOUN
issue-312	47	6	was	be	AUX
issue-312	47	7	the	the	DET
issue-312	47	8	proportion	proportion	NOUN
issue-312	47	9	increase	increase	NOUN
issue-312	47	10	in	in	ADP
issue-312	47	11	depreciation	depreciation	NOUN
issue-312	47	12	charges	charge	NOUN
issue-312	47	13	in	in	ADP
issue-312	47	14	general	general	ADJ
issue-312	47	15	investments	investment	NOUN
issue-312	47	16	from	from	ADP
issue-312	47	17	18	18	NUM
issue-312	47	18	%	%	NOUN
issue-312	47	19	in	in	ADP
issue-312	47	20	1950	1950	NUM
issue-312	47	21	to	to	ADP
issue-312	47	22	70	70	NUM
issue-312	47	23	%	%	NOUN
issue-312	47	24	in	in	ADP
issue-312	47	25	2010	2010	NUM
issue-312	47	26	.	.	PUNCT
issue-312	48	1	depreciation	depreciation	NOUN
issue-312	48	2	reforms	reform	NOUN
issue-312	48	3	were	be	AUX
issue-312	48	4	implemented	implement	VERB
issue-312	48	5	in	in	ADP
issue-312	48	6	the	the	DET
issue-312	48	7	case	case	NOUN
issue-312	48	8	of	of	ADP
issue-312	48	9	any	any	DET
issue-312	48	10	cyclical	cyclical	ADJ
issue-312	48	11	slowdown	slowdown	NOUN
issue-312	48	12	in	in	ADP
issue-312	48	13	the	the	DET
issue-312	48	14	economic	economic	ADJ
issue-312	48	15	growth	growth	NOUN
issue-312	48	16	or	or	CCONJ
issue-312	48	17	if	if	SCONJ
issue-312	48	18	it	it	PRON
issue-312	48	19	was	be	AUX
issue-312	48	20	necessary	necessary	ADJ
issue-312	48	21	to	to	PART
issue-312	48	22	remove	remove	VERB
issue-312	48	23	the	the	DET
issue-312	48	24	country	country	NOUN
issue-312	48	25	’s	’s	PART
issue-312	48	26	scientific	scientific	ADJ
issue-312	48	27	-	-	PUNCT
issue-312	48	28	technological	technological	ADJ
issue-312	48	29	development	development	NOUN
issue-312	48	30	lag	lag	VERB
issue-312	48	31	from	from	ADP
issue-312	48	32	the	the	DET
issue-312	48	33	other	other	ADJ
issue-312	48	34	developed	develop	VERB
issue-312	48	35	countries	country	NOUN
issue-312	48	36	.	.	PUNCT
issue-312	49	1	the	the	DET
issue-312	49	2	latest	late	ADJ
issue-312	49	3	boom	boom	NOUN
issue-312	49	4	of	of	ADP
issue-312	49	5	depreciation	depreciation	NOUN
issue-312	49	6	reforms	reform	NOUN
issue-312	49	7	concerning	concern	VERB
issue-312	49	8	stimulating	stimulate	VERB
issue-312	49	9	the	the	DET
issue-312	49	10	accelerated	accelerated	ADJ
issue-312	49	11	depreciation	depreciation	NOUN
issue-312	49	12	methods	method	NOUN
issue-312	49	13	was	be	AUX
issue-312	49	14	in	in	ADP
issue-312	49	15	2009	2009	NUM
issue-312	49	16	in	in	ADP
issue-312	49	17	the	the	DET
issue-312	49	18	form	form	NOUN
issue-312	49	19	of	of	ADP
issue-312	49	20	a	a	DET
issue-312	49	21	law	law	NOUN
issue-312	49	22	on	on	ADP
issue-312	49	23	profit	profit	NOUN
issue-312	49	24	reinvestment	reinvestment	NOUN
issue-312	49	25	.	.	PUNCT
issue-312	50	1	baltic	baltic	PROPN
issue-312	50	2	journal	journal	PROPN
issue-312	50	3	of	of	ADP
issue-312	50	4	economic	economic	ADJ
issue-312	50	5	studies	study	NOUN
issue-312	50	6	409	409	NUM
issue-312	50	7	vol	vol	NOUN
issue-312	50	8	.	.	PUNCT
issue-312	51	1	3	3	NUM
issue-312	51	2	,	,	PUNCT
issue-312	51	3	no	no	INTJ
issue-312	51	4	.	.	NOUN
issue-312	51	5	5	5	NUM
issue-312	51	6	,	,	PUNCT
issue-312	51	7	2017	2017	NUM
issue-312	51	8	standards	standard	NOUN
issue-312	51	9	of	of	ADP
issue-312	51	10	the	the	DET
issue-312	51	11	law	law	NOUN
issue-312	51	12	enabled	enable	VERB
issue-312	51	13	corporations	corporation	NOUN
issue-312	51	14	to	to	PART
issue-312	51	15	write	write	VERB
issue-312	51	16	-	-	PUNCT
issue-312	51	17	off	off	ADP
issue-312	51	18	the	the	DET
issue-312	51	19	fixed	fix	VERB
issue-312	51	20	assets	asset	NOUN
issue-312	51	21	as	as	ADP
issue-312	51	22	depreciating	depreciate	VERB
issue-312	51	23	50	50	NUM
issue-312	51	24	%	%	NOUN
issue-312	51	25	of	of	ADP
issue-312	51	26	their	their	PRON
issue-312	51	27	value	value	NOUN
issue-312	51	28	,	,	PUNCT
issue-312	51	29	while	while	SCONJ
issue-312	51	30	smalland	smalland	ADP
issue-312	51	31	medium	medium	ADJ
issue-312	51	32	-	-	PUNCT
issue-312	51	33	sized	sized	ADJ
issue-312	51	34	enterprises	enterprise	NOUN
issue-312	51	35	could	could	AUX
issue-312	51	36	write	write	VERB
issue-312	51	37	-	-	PUNCT
issue-312	51	38	off	off	NOUN
issue-312	51	39	up	up	ADP
issue-312	51	40	to	to	PART
issue-312	51	41	100	100	NUM
issue-312	51	42	%	%	NOUN
issue-312	51	43	of	of	ADP
issue-312	51	44	the	the	DET
issue-312	51	45	fixed	fix	VERB
issue-312	51	46	assets	asset	NOUN
issue-312	51	47	value	value	NOUN
issue-312	51	48	during	during	ADP
issue-312	51	49	the	the	DET
issue-312	51	50	first	first	ADJ
issue-312	51	51	year	year	NOUN
issue-312	51	52	of	of	ADP
issue-312	51	53	the	the	DET
issue-312	51	54	fixed	fix	VERB
issue-312	51	55	assets	asset	NOUN
issue-312	51	56	’	'	PUNCT
issue-312	51	57	putting	put	VERB
issue-312	51	58	into	into	ADP
issue-312	51	59	service	service	NOUN
issue-312	51	60	.	.	PUNCT
issue-312	52	1	the	the	DET
issue-312	52	2	result	result	NOUN
issue-312	52	3	of	of	ADP
issue-312	52	4	the	the	DET
issue-312	52	5	law	law	NOUN
issue-312	52	6	of	of	ADP
issue-312	52	7	2009	2009	NUM
issue-312	52	8	was	be	AUX
issue-312	52	9	the	the	DET
issue-312	52	10	investment	investment	NOUN
issue-312	52	11	value	value	NOUN
issue-312	52	12	increase	increase	NOUN
issue-312	52	13	into	into	ADP
issue-312	52	14	the	the	DET
issue-312	52	15	fixed	fix	VERB
issue-312	52	16	assets	asset	NOUN
issue-312	52	17	,	,	PUNCT
issue-312	52	18	which	which	PRON
issue-312	52	19	was	be	AUX
issue-312	52	20	equal	equal	ADJ
issue-312	52	21	to	to	ADP
issue-312	52	22	the	the	DET
issue-312	52	23	accumulated	accumulate	VERB
issue-312	52	24	depreciation	depreciation	NOUN
issue-312	52	25	value	value	NOUN
issue-312	52	26	.	.	PUNCT
issue-312	53	1	however	however	ADV
issue-312	53	2	,	,	PUNCT
issue-312	53	3	nowadays	nowadays	ADV
issue-312	53	4	due	due	ADP
issue-312	53	5	to	to	ADP
issue-312	53	6	the	the	DET
issue-312	53	7	reforms	reform	NOUN
issue-312	53	8	of	of	ADP
issue-312	53	9	a	a	DET
issue-312	53	10	new	new	ADJ
issue-312	53	11	country	country	NOUN
issue-312	53	12	’s	’s	PART
issue-312	53	13	government	government	NOUN
issue-312	53	14	,	,	PUNCT
issue-312	53	15	the	the	DET
issue-312	53	16	state	state	NOUN
issue-312	53	17	depreciation	depreciation	NOUN
issue-312	53	18	policy	policy	NOUN
issue-312	53	19	is	be	AUX
issue-312	53	20	aimed	aim	VERB
issue-312	53	21	at	at	ADP
issue-312	53	22	the	the	DET
issue-312	53	23	reduction	reduction	NOUN
issue-312	53	24	of	of	ADP
issue-312	53	25	tax	tax	NOUN
issue-312	53	26	benefits	benefit	NOUN
issue-312	53	27	applying	apply	VERB
issue-312	53	28	the	the	DET
issue-312	53	29	accelerated	accelerated	ADJ
issue-312	53	30	depreciation	depreciation	NOUN
issue-312	53	31	methods	method	NOUN
issue-312	53	32	for	for	ADP
issue-312	53	33	the	the	DET
issue-312	53	34	purpose	purpose	NOUN
issue-312	53	35	of	of	ADP
issue-312	53	36	the	the	DET
issue-312	53	37	increase	increase	NOUN
issue-312	53	38	in	in	ADP
issue-312	53	39	taxable	taxable	ADJ
issue-312	53	40	profit	profit	NOUN
issue-312	53	41	amounts	amount	NOUN
issue-312	53	42	.	.	PUNCT
issue-312	54	1	having	having	AUX
issue-312	54	2	studied	study	VERB
issue-312	54	3	the	the	DET
issue-312	54	4	experience	experience	NOUN
issue-312	54	5	of	of	ADP
issue-312	54	6	us	us	PROPN
issue-312	54	7	depreciation	depreciation	NOUN
issue-312	54	8	policy	policy	NOUN
issue-312	54	9	formation	formation	NOUN
issue-312	54	10	,	,	PUNCT
issue-312	54	11	scholars	scholar	NOUN
issue-312	54	12	v.	v.	ADP
issue-312	54	13	fedorovych	fedorovych	PROPN
issue-312	54	14	and	and	CCONJ
issue-312	54	15	a.	a.	NOUN
issue-312	54	16	patron	patron	PROPN
issue-312	54	17	have	have	AUX
issue-312	54	18	concluded	conclude	VERB
issue-312	54	19	that	that	SCONJ
issue-312	54	20	“	"	PUNCT
issue-312	54	21	u.s	u.s	PROPN
issue-312	54	22	.	.	PROPN
issue-312	54	23	industrial	industrial	ADJ
issue-312	54	24	corporations	corporation	NOUN
issue-312	54	25	wroteoff	wroteoff	VERB
issue-312	54	26	the	the	DET
issue-312	54	27	fixed	fix	VERB
issue-312	54	28	assets	asset	NOUN
issue-312	54	29	of	of	ADP
issue-312	54	30	their	their	PRON
issue-312	54	31	plants	plant	NOUN
issue-312	54	32	,	,	PUNCT
issue-312	54	33	their	their	PRON
issue-312	54	34	facilities	facility	NOUN
issue-312	54	35	and	and	CCONJ
issue-312	54	36	equipment	equipment	NOUN
issue-312	54	37	and	and	CCONJ
issue-312	54	38	science	science	NOUN
issue-312	54	39	and	and	CCONJ
issue-312	54	40	technology	technology	NOUN
issue-312	54	41	infrastructure	infrastructure	NOUN
issue-312	54	42	as	as	ADP
issue-312	54	43	depreciation	depreciation	NOUN
issue-312	54	44	charges	charge	NOUN
issue-312	54	45	a	a	DET
issue-312	54	46	long	long	ADJ
issue-312	54	47	time	time	NOUN
issue-312	54	48	ago	ago	ADV
issue-312	54	49	.	.	PUNCT
issue-312	55	1	now	now	ADV
issue-312	55	2	they	they	PRON
issue-312	55	3	are	be	AUX
issue-312	55	4	actually	actually	ADV
issue-312	55	5	operating	operate	VERB
issue-312	55	6	free	free	ADJ
issue-312	55	7	-	-	PUNCT
issue-312	55	8	of	of	ADP
issue-312	55	9	-	-	PUNCT
issue-312	55	10	charge	charge	NOUN
issue-312	55	11	equipment	equipment	NOUN
issue-312	55	12	”	"	PUNCT
issue-312	55	13	(	(	PUNCT
issue-312	55	14	fedorovych	fedorovych	NOUN
issue-312	55	15	,	,	PUNCT
issue-312	55	16	patron	patron	NOUN
issue-312	55	17	,	,	PUNCT
issue-312	55	18	2007	2007	NUM
issue-312	55	19	)	)	PUNCT
issue-312	55	20	.	.	PUNCT
issue-312	56	1	it	it	PRON
issue-312	56	2	is	be	AUX
issue-312	56	3	the	the	DET
issue-312	56	4	result	result	NOUN
issue-312	56	5	of	of	ADP
issue-312	56	6	us	us	PROPN
issue-312	56	7	economic	economic	ADJ
issue-312	56	8	policy	policy	NOUN
issue-312	56	9	aimed	aim	VERB
issue-312	56	10	at	at	ADP
issue-312	56	11	creating	create	VERB
issue-312	56	12	the	the	DET
issue-312	56	13	competitive	competitive	ADJ
issue-312	56	14	advantages	advantage	NOUN
issue-312	56	15	for	for	ADP
issue-312	56	16	its	its	PRON
issue-312	56	17	own	own	ADJ
issue-312	56	18	industry	industry	NOUN
issue-312	56	19	and	and	CCONJ
issue-312	56	20	gaining	gain	VERB
issue-312	56	21	the	the	DET
issue-312	56	22	benefits	benefit	NOUN
issue-312	56	23	in	in	ADP
issue-312	56	24	the	the	DET
issue-312	56	25	sphere	sphere	NOUN
issue-312	56	26	of	of	ADP
issue-312	56	27	science	science	NOUN
issue-312	56	28	and	and	CCONJ
issue-312	56	29	technology	technology	NOUN
issue-312	56	30	with	with	ADP
issue-312	56	31	the	the	DET
issue-312	56	32	help	help	NOUN
issue-312	56	33	of	of	ADP
issue-312	56	34	the	the	DET
issue-312	56	35	depreciation	depreciation	NOUN
issue-312	56	36	policy	policy	NOUN
issue-312	56	37	.	.	PUNCT
issue-312	57	1	4	4	X
issue-312	57	2	.	.	X
issue-312	57	3	relationship	relationship	NOUN
issue-312	57	4	of	of	ADP
issue-312	57	5	depreciation	depreciation	NOUN
issue-312	57	6	policy	policy	NOUN
issue-312	57	7	and	and	CCONJ
issue-312	57	8	research	research	NOUN
issue-312	57	9	&	&	CCONJ
issue-312	57	10	development	development	PROPN
issue-312	57	11	(	(	PUNCT
issue-312	57	12	r&d	r&d	NOUN
issue-312	57	13	)	)	PUNCT
issue-312	57	14	studying	study	VERB
issue-312	57	15	the	the	DET
issue-312	57	16	practice	practice	NOUN
issue-312	57	17	of	of	ADP
issue-312	57	18	applying	apply	VERB
issue-312	57	19	the	the	DET
issue-312	57	20	accelerated	accelerated	ADJ
issue-312	57	21	depreciation	depreciation	NOUN
issue-312	57	22	methods	method	NOUN
issue-312	57	23	has	have	AUX
issue-312	57	24	made	make	VERB
issue-312	57	25	it	it	PRON
issue-312	57	26	possible	possible	ADJ
issue-312	57	27	to	to	PART
issue-312	57	28	state	state	VERB
issue-312	57	29	that	that	SCONJ
issue-312	57	30	besides	besides	SCONJ
issue-312	57	31	gaining	gain	VERB
issue-312	57	32	the	the	DET
issue-312	57	33	investment	investment	NOUN
issue-312	57	34	sources	source	NOUN
issue-312	57	35	in	in	ADP
issue-312	57	36	the	the	DET
issue-312	57	37	countries	country	NOUN
issue-312	57	38	,	,	PUNCT
issue-312	57	39	where	where	SCONJ
issue-312	57	40	such	such	DET
issue-312	57	41	a	a	DET
issue-312	57	42	depreciation	depreciation	NOUN
issue-312	57	43	policy	policy	NOUN
issue-312	57	44	was	be	AUX
issue-312	57	45	introduced	introduce	VERB
issue-312	57	46	,	,	PUNCT
issue-312	57	47	the	the	DET
issue-312	57	48	research	research	NOUN
issue-312	57	49	and	and	CCONJ
issue-312	57	50	development	development	NOUN
issue-312	57	51	process	process	NOUN
issue-312	57	52	has	have	AUX
issue-312	57	53	become	become	VERB
issue-312	57	54	more	more	ADV
issue-312	57	55	important	important	ADJ
issue-312	57	56	.	.	PUNCT
issue-312	58	1	therefore	therefore	ADV
issue-312	58	2	,	,	PUNCT
issue-312	58	3	having	having	AUX
issue-312	58	4	raised	raise	VERB
issue-312	58	5	the	the	DET
issue-312	58	6	funds	fund	NOUN
issue-312	58	7	for	for	ADP
issue-312	58	8	buying	buy	VERB
issue-312	58	9	the	the	DET
issue-312	58	10	assets	asset	NOUN
issue-312	58	11	,	,	PUNCT
issue-312	58	12	an	an	DET
issue-312	58	13	enterprise	enterprise	NOUN
issue-312	58	14	is	be	AUX
issue-312	58	15	interested	interested	ADJ
issue-312	58	16	in	in	ADP
issue-312	58	17	manufacturing	manufacture	VERB
issue-312	58	18	modernization	modernization	NOUN
issue-312	58	19	and	and	CCONJ
issue-312	58	20	maximum	maximum	ADJ
issue-312	58	21	application	application	NOUN
issue-312	58	22	of	of	ADP
issue-312	58	23	innovations	innovation	NOUN
issue-312	58	24	.	.	PUNCT
issue-312	59	1	this	this	DET
issue-312	59	2	depreciation	depreciation	NOUN
issue-312	59	3	policy	policy	NOUN
issue-312	59	4	encourages	encourage	VERB
issue-312	59	5	attracting	attract	VERB
issue-312	59	6	investments	investment	NOUN
issue-312	59	7	as	as	SCONJ
issue-312	59	8	investors	investor	NOUN
issue-312	59	9	have	have	VERB
issue-312	59	10	the	the	DET
issue-312	59	11	real	real	ADJ
issue-312	59	12	terms	term	NOUN
issue-312	59	13	of	of	ADP
issue-312	59	14	return	return	NOUN
issue-312	59	15	on	on	ADP
issue-312	59	16	investments	investment	NOUN
issue-312	59	17	.	.	PUNCT
issue-312	60	1	enterprises	enterprise	NOUN
issue-312	60	2	use	use	VERB
issue-312	60	3	tax	tax	NOUN
issue-312	60	4	benefits	benefit	NOUN
issue-312	60	5	generated	generate	VERB
issue-312	60	6	by	by	ADP
issue-312	60	7	the	the	DET
issue-312	60	8	increase	increase	NOUN
issue-312	60	9	in	in	ADP
issue-312	60	10	accumulated	accumulate	VERB
issue-312	60	11	depreciation	depreciation	NOUN
issue-312	60	12	amounts	amount	NOUN
issue-312	60	13	and	and	CCONJ
issue-312	60	14	reduction	reduction	NOUN
issue-312	60	15	of	of	ADP
issue-312	60	16	profit	profit	NOUN
issue-312	60	17	sums	sum	NOUN
issue-312	60	18	before	before	ADP
issue-312	60	19	taxation	taxation	NOUN
issue-312	60	20	while	while	SCONJ
issue-312	60	21	companies	company	NOUN
issue-312	60	22	gain	gain	VERB
issue-312	60	23	the	the	DET
issue-312	60	24	real	real	ADJ
issue-312	60	25	funds	fund	NOUN
issue-312	60	26	for	for	ADP
issue-312	60	27	the	the	DET
issue-312	60	28	renewal	renewal	NOUN
issue-312	60	29	of	of	ADP
issue-312	60	30	manufacturing	manufacturing	NOUN
issue-312	60	31	capacity	capacity	NOUN
issue-312	60	32	.	.	PUNCT
issue-312	61	1	the	the	DET
issue-312	61	2	allocated	allocate	VERB
issue-312	61	3	funds	fund	NOUN
issue-312	61	4	are	be	AUX
issue-312	61	5	used	use	VERB
issue-312	61	6	by	by	ADP
issue-312	61	7	entrepreneurs	entrepreneur	NOUN
issue-312	61	8	for	for	ADP
issue-312	61	9	the	the	DET
issue-312	61	10	replacement	replacement	NOUN
issue-312	61	11	of	of	ADP
issue-312	61	12	outdated	outdated	ADJ
issue-312	61	13	machines	machine	NOUN
issue-312	61	14	and	and	CCONJ
issue-312	61	15	equipment	equipment	NOUN
issue-312	61	16	for	for	ADP
issue-312	61	17	newer	new	ADJ
issue-312	61	18	and	and	CCONJ
issue-312	61	19	more	more	ADJ
issue-312	61	20	modern	modern	ADJ
issue-312	61	21	ones	one	NOUN
issue-312	61	22	at	at	ADP
issue-312	61	23	the	the	DET
issue-312	61	24	initial	initial	ADJ
issue-312	61	25	stage	stage	NOUN
issue-312	61	26	.	.	PUNCT
issue-312	62	1	later	later	ADV
issue-312	62	2	when	when	SCONJ
issue-312	62	3	the	the	DET
issue-312	62	4	technical	technical	ADJ
issue-312	62	5	infrastructure	infrastructure	NOUN
issue-312	62	6	level	level	NOUN
issue-312	62	7	of	of	ADP
issue-312	62	8	an	an	DET
issue-312	62	9	enterprise	enterprise	NOUN
issue-312	62	10	complies	complie	NOUN
issue-312	62	11	with	with	ADP
issue-312	62	12	the	the	DET
issue-312	62	13	latest	late	ADJ
issue-312	62	14	achievements	achievement	NOUN
issue-312	62	15	of	of	ADP
issue-312	62	16	science	science	NOUN
issue-312	62	17	and	and	CCONJ
issue-312	62	18	technology	technology	NOUN
issue-312	62	19	,	,	PUNCT
issue-312	62	20	a	a	DET
issue-312	62	21	business	business	NOUN
issue-312	62	22	has	have	VERB
issue-312	62	23	to	to	PART
issue-312	62	24	spend	spend	VERB
issue-312	62	25	a	a	DET
issue-312	62	26	tax	tax	NOUN
issue-312	62	27	benefit	benefit	NOUN
issue-312	62	28	not	not	PART
issue-312	62	29	only	only	ADV
issue-312	62	30	on	on	ADP
issue-312	62	31	the	the	DET
issue-312	62	32	purchase	purchase	NOUN
issue-312	62	33	of	of	ADP
issue-312	62	34	new	new	ADJ
issue-312	62	35	assets	asset	NOUN
issue-312	62	36	but	but	CCONJ
issue-312	62	37	the	the	DET
issue-312	62	38	creation	creation	NOUN
issue-312	62	39	of	of	ADP
issue-312	62	40	new	new	ADJ
issue-312	62	41	and	and	CCONJ
issue-312	62	42	more	more	ADV
issue-312	62	43	efficient	efficient	ADJ
issue-312	62	44	ones	one	NOUN
issue-312	62	45	,	,	PUNCT
issue-312	62	46	i.e.	i.e.	X
issue-312	62	47	on	on	ADP
issue-312	62	48	r&d	r&d	NOUN
issue-312	62	49	.	.	PUNCT
issue-312	63	1	this	this	DET
issue-312	63	2	economic	economic	ADJ
issue-312	63	3	law	law	NOUN
issue-312	63	4	explains	explain	VERB
issue-312	63	5	why	why	SCONJ
issue-312	63	6	in	in	ADP
issue-312	63	7	industrially	industrially	ADV
issue-312	63	8	developed	develop	VERB
issue-312	63	9	countries	country	NOUN
issue-312	63	10	the	the	DET
issue-312	63	11	expenses	expense	NOUN
issue-312	63	12	on	on	ADP
issue-312	63	13	r&d	r&d	NOUN
issue-312	63	14	are	be	AUX
issue-312	63	15	ten	ten	NUM
issue-312	63	16	times	time	NOUN
issue-312	63	17	and	and	CCONJ
issue-312	63	18	even	even	ADV
issue-312	63	19	thousand	thousand	NUM
issue-312	63	20	times	time	NOUN
issue-312	63	21	higher	high	ADJ
issue-312	63	22	than	than	ADP
issue-312	63	23	those	those	PRON
issue-312	63	24	in	in	ADP
issue-312	63	25	the	the	DET
issue-312	63	26	developing	develop	VERB
issue-312	63	27	countries	country	NOUN
issue-312	63	28	.	.	PUNCT
issue-312	64	1	therefore	therefore	ADV
issue-312	64	2	,	,	PUNCT
issue-312	64	3	in	in	ADP
issue-312	64	4	the	the	DET
issue-312	64	5	countries	country	NOUN
issue-312	64	6	with	with	ADP
issue-312	64	7	a	a	DET
issue-312	64	8	developed	developed	ADJ
issue-312	64	9	economy	economy	NOUN
issue-312	64	10	,	,	PUNCT
issue-312	64	11	the	the	DET
issue-312	64	12	methods	method	NOUN
issue-312	64	13	of	of	ADP
issue-312	64	14	accelerated	accelerated	ADJ
issue-312	64	15	depreciation	depreciation	NOUN
issue-312	64	16	are	be	AUX
issue-312	64	17	applied	apply	VERB
issue-312	64	18	to	to	ADP
issue-312	64	19	fixed	fix	VERB
issue-312	64	20	assets	asset	NOUN
issue-312	64	21	used	use	VERB
issue-312	64	22	in	in	ADP
issue-312	64	23	the	the	DET
issue-312	64	24	innovative	innovative	ADJ
issue-312	64	25	activity	activity	NOUN
issue-312	64	26	.	.	PUNCT
issue-312	65	1	for	for	ADP
issue-312	65	2	instance	instance	NOUN
issue-312	65	3	,	,	PUNCT
issue-312	65	4	in	in	ADP
issue-312	65	5	the	the	DET
issue-312	65	6	usa	usa	PROPN
issue-312	65	7	,	,	PUNCT
issue-312	65	8	fixed	fix	VERB
issue-312	65	9	assets	asset	NOUN
issue-312	65	10	used	use	VERB
issue-312	65	11	for	for	ADP
issue-312	65	12	r&d	r&d	NOUN
issue-312	65	13	and	and	CCONJ
issue-312	65	14	having	have	VERB
issue-312	65	15	the	the	DET
issue-312	65	16	useful	useful	ADJ
issue-312	65	17	life	life	NOUN
issue-312	65	18	from	from	ADP
issue-312	65	19	4	4	NUM
issue-312	65	20	to	to	PART
issue-312	65	21	10	10	NUM
issue-312	65	22	years	year	NOUN
issue-312	65	23	are	be	AUX
issue-312	65	24	amortized	amortize	VERB
issue-312	65	25	within	within	ADP
issue-312	65	26	5	5	NUM
issue-312	65	27	years	year	NOUN
issue-312	65	28	.	.	PUNCT
issue-312	66	1	moreover	moreover	ADV
issue-312	66	2	,	,	PUNCT
issue-312	66	3	during	during	ADP
issue-312	66	4	the	the	DET
issue-312	66	5	first	first	ADJ
issue-312	66	6	two	two	NUM
issue-312	66	7	years	year	NOUN
issue-312	66	8	,	,	PUNCT
issue-312	66	9	it	it	PRON
issue-312	66	10	is	be	AUX
issue-312	66	11	allowed	allow	VERB
issue-312	66	12	to	to	PART
issue-312	66	13	write	write	VERB
issue-312	66	14	-	-	PUNCT
issue-312	66	15	off	off	NOUN
issue-312	66	16	up	up	ADP
issue-312	66	17	to	to	PART
issue-312	66	18	64	64	NUM
issue-312	66	19	%	%	NOUN
issue-312	66	20	initial	initial	ADJ
issue-312	66	21	value	value	NOUN
issue-312	66	22	as	as	ADP
issue-312	66	23	expenses	expense	NOUN
issue-312	66	24	.	.	PUNCT
issue-312	67	1	britain	britain	PROPN
issue-312	67	2	’s	’s	PART
issue-312	67	3	practice	practice	NOUN
issue-312	67	4	demonstrates	demonstrate	VERB
issue-312	67	5	that	that	SCONJ
issue-312	67	6	companies	company	NOUN
issue-312	67	7	are	be	AUX
issue-312	67	8	granted	grant	VERB
issue-312	67	9	benefits	benefit	NOUN
issue-312	67	10	:	:	PUNCT
issue-312	67	11	100	100	NUM
issue-312	67	12	%	%	NOUN
issue-312	67	13	depreciation	depreciation	NOUN
issue-312	67	14	rate	rate	NOUN
issue-312	67	15	for	for	ADP
issue-312	67	16	fixed	fix	VERB
issue-312	67	17	assets	asset	NOUN
issue-312	67	18	used	use	VERB
issue-312	67	19	in	in	ADP
issue-312	67	20	innovative	innovative	ADJ
issue-312	67	21	activity	activity	NOUN
issue-312	67	22	of	of	ADP
issue-312	67	23	such	such	ADJ
issue-312	67	24	spheres	sphere	NOUN
issue-312	67	25	as	as	ADP
issue-312	67	26	informationcommunication	informationcommunication	NOUN
issue-312	67	27	technologies	technology	NOUN
issue-312	67	28	(	(	PUNCT
issue-312	67	29	software	software	NOUN
issue-312	67	30	,	,	PUNCT
issue-312	67	31	computers	computer	NOUN
issue-312	67	32	,	,	PUNCT
issue-312	67	33	mobile	mobile	ADJ
issue-312	67	34	communications	communication	NOUN
issue-312	67	35	,	,	PUNCT
issue-312	67	36	internet	internet	NOUN
issue-312	67	37	-	-	PUNCT
issue-312	67	38	technologies	technology	NOUN
issue-312	67	39	)	)	PUNCT
issue-312	67	40	,	,	PUNCT
issue-312	67	41	for	for	SCONJ
issue-312	67	42	energy	energy	NOUN
issue-312	67	43	-	-	PUNCT
issue-312	67	44	saving	save	VERB
issue-312	67	45	equipment	equipment	NOUN
issue-312	67	46	40	40	NUM
issue-312	67	47	%	%	NOUN
issue-312	67	48	depreciation	depreciation	NOUN
issue-312	67	49	rate	rate	NOUN
issue-312	67	50	is	be	AUX
issue-312	67	51	applied	apply	VERB
issue-312	67	52	to	to	ADP
issue-312	67	53	fixed	fix	VERB
issue-312	67	54	assets	asset	NOUN
issue-312	67	55	used	use	VERB
issue-312	67	56	in	in	ADP
issue-312	67	57	the	the	DET
issue-312	67	58	innovative	innovative	ADJ
issue-312	67	59	activity	activity	NOUN
issue-312	67	60	of	of	ADP
issue-312	67	61	plants	plant	NOUN
issue-312	67	62	and	and	CCONJ
issue-312	67	63	investments	investment	NOUN
issue-312	67	64	in	in	ADP
issue-312	67	65	technological	technological	ADJ
issue-312	67	66	equipment	equipment	NOUN
issue-312	67	67	for	for	ADP
issue-312	67	68	small	small	ADJ
issue-312	67	69	and	and	CCONJ
issue-312	67	70	medium	medium	ADJ
issue-312	67	71	-	-	PUNCT
issue-312	67	72	sized	sized	ADJ
issue-312	67	73	enterprises	enterprise	NOUN
issue-312	67	74	.	.	PUNCT
issue-312	68	1	methods	method	NOUN
issue-312	68	2	of	of	ADP
issue-312	68	3	accelerated	accelerated	ADJ
issue-312	68	4	depreciation	depreciation	NOUN
issue-312	68	5	are	be	AUX
issue-312	68	6	actively	actively	ADV
issue-312	68	7	used	use	VERB
issue-312	68	8	in	in	ADP
issue-312	68	9	japan	japan	PROPN
issue-312	68	10	while	while	SCONJ
issue-312	68	11	the	the	DET
issue-312	68	12	maximum	maximum	ADJ
issue-312	68	13	writing	writing	NOUN
issue-312	68	14	-	-	PUNCT
issue-312	68	15	off	off	ADP
issue-312	68	16	rate	rate	NOUN
issue-312	68	17	is	be	AUX
issue-312	68	18	50	50	NUM
issue-312	68	19	and	and	CCONJ
issue-312	68	20	minimum	minimum	NOUN
issue-312	68	21	one	one	NUM
issue-312	68	22	is	be	AUX
issue-312	68	23	10	10	NUM
issue-312	68	24	.	.	PUNCT
issue-312	69	1	the	the	DET
issue-312	69	2	application	application	NOUN
issue-312	69	3	of	of	ADP
issue-312	69	4	accelerated	accelerate	VERB
issue-312	69	5	depreciation	depreciation	NOUN
issue-312	69	6	of	of	ADP
issue-312	69	7	fixed	fix	VERB
issue-312	69	8	assets	asset	NOUN
issue-312	69	9	’	'	PUNCT
issue-312	69	10	value	value	NOUN
issue-312	69	11	is	be	AUX
issue-312	69	12	provided	provide	VERB
issue-312	69	13	only	only	ADV
issue-312	69	14	for	for	ADP
issue-312	69	15	companies	company	NOUN
issue-312	69	16	,	,	PUNCT
issue-312	69	17	which	which	PRON
issue-312	69	18	use	use	VERB
issue-312	69	19	energy	energy	NOUN
issue-312	69	20	-	-	PUNCT
issue-312	69	21	saving	save	VERB
issue-312	69	22	equipment	equipment	NOUN
issue-312	69	23	or	or	CCONJ
issue-312	69	24	equipment	equipment	NOUN
issue-312	69	25	,	,	PUNCT
issue-312	69	26	which	which	PRON
issue-312	69	27	encourage	encourage	VERB
issue-312	69	28	efficient	efficient	ADJ
issue-312	69	29	use	use	NOUN
issue-312	69	30	of	of	ADP
issue-312	69	31	resources	resource	NOUN
issue-312	69	32	or	or	CCONJ
issue-312	69	33	does	do	AUX
issue-312	69	34	not	not	PART
issue-312	69	35	damage	damage	VERB
issue-312	69	36	the	the	DET
issue-312	69	37	environment	environment	NOUN
issue-312	69	38	.	.	PUNCT
issue-312	70	1	france	france	PROPN
issue-312	70	2	has	have	AUX
issue-312	70	3	legislated	legislate	VERB
issue-312	70	4	the	the	DET
issue-312	70	5	accelerated	accelerated	ADJ
issue-312	70	6	depreciation	depreciation	NOUN
issue-312	70	7	methods	method	NOUN
issue-312	70	8	since	since	SCONJ
issue-312	70	9	the	the	DET
issue-312	70	10	50s	50	NOUN
issue-312	70	11	of	of	ADP
issue-312	70	12	xx	xx	NUM
issue-312	70	13	century	century	NOUN
issue-312	70	14	but	but	CCONJ
issue-312	70	15	they	they	PRON
issue-312	70	16	are	be	AUX
issue-312	70	17	only	only	ADV
issue-312	70	18	applied	apply	VERB
issue-312	70	19	in	in	ADP
issue-312	70	20	some	some	DET
issue-312	70	21	industries	industry	NOUN
issue-312	70	22	.	.	PUNCT
issue-312	71	1	nowadays	nowadays	ADV
issue-312	71	2	the	the	DET
issue-312	71	3	practice	practice	NOUN
issue-312	71	4	of	of	ADP
issue-312	71	5	accelerated	accelerated	ADJ
issue-312	71	6	depreciation	depreciation	NOUN
issue-312	71	7	of	of	ADP
issue-312	71	8	fixed	fix	VERB
issue-312	71	9	assets	asset	NOUN
issue-312	71	10	’	'	PUNCT
issue-312	71	11	value	value	NOUN
issue-312	71	12	is	be	AUX
issue-312	71	13	applied	apply	VERB
issue-312	71	14	only	only	ADV
issue-312	71	15	for	for	ADP
issue-312	71	16	companies	company	NOUN
issue-312	71	17	’	’	PART
issue-312	71	18	innovative	innovative	ADJ
issue-312	71	19	activity	activity	NOUN
issue-312	71	20	.	.	PUNCT
issue-312	72	1	in	in	ADP
issue-312	72	2	this	this	DET
issue-312	72	3	case	case	NOUN
issue-312	72	4	,	,	PUNCT
issue-312	72	5	innovations	innovation	NOUN
issue-312	72	6	have	have	VERB
issue-312	72	7	to	to	PART
issue-312	72	8	lead	lead	VERB
issue-312	72	9	to	to	ADP
issue-312	72	10	energy	energy	NOUN
issue-312	72	11	-	-	PUNCT
issue-312	72	12	saving	saving	NOUN
issue-312	72	13	,	,	PUNCT
issue-312	72	14	environment	environment	NOUN
issue-312	72	15	conservation	conservation	NOUN
issue-312	72	16	or	or	CCONJ
issue-312	72	17	introduction	introduction	NOUN
issue-312	72	18	of	of	ADP
issue-312	72	19	high	high	ADJ
issue-312	72	20	information	information	NOUN
issue-312	72	21	technologies	technology	NOUN
issue-312	72	22	.	.	PUNCT
issue-312	73	1	france	france	PROPN
issue-312	73	2	’s	’s	PART
issue-312	73	3	depreciation	depreciation	NOUN
issue-312	73	4	policy	policy	NOUN
issue-312	73	5	also	also	ADV
issue-312	73	6	has	have	VERB
issue-312	73	7	the	the	DET
issue-312	73	8	methods	method	NOUN
issue-312	73	9	of	of	ADP
issue-312	73	10	degressive	degressive	ADJ
issue-312	73	11	depreciation	depreciation	NOUN
issue-312	73	12	.	.	PUNCT
issue-312	74	1	they	they	PRON
issue-312	74	2	are	be	AUX
issue-312	74	3	applied	apply	VERB
issue-312	74	4	for	for	ADP
issue-312	74	5	the	the	DET
issue-312	74	6	purposes	purpose	NOUN
issue-312	74	7	of	of	ADP
issue-312	74	8	encouraging	encourage	VERB
issue-312	74	9	the	the	DET
issue-312	74	10	progressive	progressive	ADJ
issue-312	74	11	structural	structural	ADJ
issue-312	74	12	changes	change	NOUN
issue-312	74	13	in	in	ADP
issue-312	74	14	the	the	DET
issue-312	74	15	economy	economy	NOUN
issue-312	74	16	.	.	PUNCT
issue-312	75	1	by	by	ADP
issue-312	75	2	degressive	degressive	ADJ
issue-312	75	3	system	system	NOUN
issue-312	75	4	,	,	PUNCT
issue-312	75	5	depreciation	depreciation	NOUN
issue-312	75	6	charges	charge	NOUN
issue-312	75	7	are	be	AUX
issue-312	75	8	applied	apply	VERB
issue-312	75	9	to	to	ADP
issue-312	75	10	the	the	DET
issue-312	75	11	fixed	fix	VERB
issue-312	75	12	assets	asset	NOUN
issue-312	75	13	purchased	purchase	VERB
issue-312	75	14	after	after	ADP
issue-312	75	15	1960	1960	NUM
issue-312	75	16	and	and	CCONJ
issue-312	75	17	having	have	VERB
issue-312	75	18	the	the	DET
issue-312	75	19	useful	useful	ADJ
issue-312	75	20	life	life	NOUN
issue-312	75	21	over	over	ADP
issue-312	75	22	3	3	NUM
issue-312	75	23	 	 	SPACE
issue-312	75	24	years	year	NOUN
issue-312	75	25	.	.	PUNCT
issue-312	76	1	regressive	regressive	ADJ
issue-312	76	2	methods	method	NOUN
issue-312	76	3	are	be	AUX
issue-312	76	4	applied	apply	VERB
issue-312	76	5	to	to	ADP
issue-312	76	6	fixed	fix	VERB
issue-312	76	7	assets	asset	NOUN
issue-312	76	8	from	from	ADP
issue-312	76	9	the	the	DET
issue-312	76	10	date	date	NOUN
issue-312	76	11	of	of	ADP
issue-312	76	12	putting	put	VERB
issue-312	76	13	a	a	DET
issue-312	76	14	fixed	fix	VERB
issue-312	76	15	asset	asset	NOUN
issue-312	76	16	into	into	ADP
issue-312	76	17	operation	operation	NOUN
issue-312	76	18	.	.	PUNCT
issue-312	77	1	in	in	ADP
issue-312	77	2	canada	canada	PROPN
issue-312	77	3	,	,	PUNCT
issue-312	77	4	accelerated	accelerate	VERB
issue-312	77	5	depreciation	depreciation	NOUN
issue-312	77	6	is	be	AUX
issue-312	77	7	used	use	VERB
issue-312	77	8	within	within	ADP
issue-312	77	9	the	the	DET
issue-312	77	10	restriction	restriction	NOUN
issue-312	77	11	system	system	NOUN
issue-312	77	12	,	,	PUNCT
issue-312	77	13	which	which	PRON
issue-312	77	14	is	be	AUX
issue-312	77	15	common	common	ADJ
issue-312	77	16	for	for	ADP
issue-312	77	17	ukraine	ukraine	PROPN
issue-312	77	18	’s	’s	PART
issue-312	77	19	legislation	legislation	NOUN
issue-312	77	20	.	.	PUNCT
issue-312	78	1	the	the	DET
issue-312	78	2	peculiarity	peculiarity	NOUN
issue-312	78	3	of	of	ADP
issue-312	78	4	the	the	DET
issue-312	78	5	system	system	NOUN
issue-312	78	6	is	be	AUX
issue-312	78	7	that	that	SCONJ
issue-312	78	8	enterprises	enterprise	NOUN
issue-312	78	9	determine	determine	VERB
issue-312	78	10	the	the	DET
issue-312	78	11	term	term	NOUN
issue-312	78	12	of	of	ADP
issue-312	78	13	asset	asset	NOUN
issue-312	78	14	use	use	NOUN
issue-312	78	15	by	by	ADP
issue-312	78	16	themselves	themselves	PRON
issue-312	78	17	but	but	CCONJ
issue-312	78	18	this	this	DET
issue-312	78	19	term	term	NOUN
issue-312	78	20	must	must	AUX
issue-312	78	21	not	not	PART
issue-312	78	22	go	go	VERB
issue-312	78	23	beyond	beyond	ADP
issue-312	78	24	the	the	DET
issue-312	78	25	legally	legally	ADV
issue-312	78	26	established	establish	VERB
issue-312	78	27	standards	standard	NOUN
issue-312	78	28	of	of	ADP
issue-312	78	29	depreciation	depreciation	NOUN
issue-312	78	30	.	.	PUNCT
issue-312	79	1	all	all	DET
issue-312	79	2	fixed	fix	VERB
issue-312	79	3	assets	asset	NOUN
issue-312	79	4	are	be	AUX
issue-312	79	5	divided	divide	VERB
issue-312	79	6	into	into	ADP
issue-312	79	7	17	17	NUM
issue-312	79	8	groups	group	NOUN
issue-312	79	9	;	;	PUNCT
issue-312	79	10	each	each	DET
issue-312	79	11	group	group	NOUN
issue-312	79	12	has	have	VERB
issue-312	79	13	its	its	PRON
issue-312	79	14	own	own	ADJ
issue-312	79	15	standards	standard	NOUN
issue-312	79	16	varying	vary	VERB
issue-312	79	17	from	from	ADP
issue-312	79	18	4	4	NUM
issue-312	79	19	to	to	PART
issue-312	79	20	100	100	NUM
issue-312	79	21	%	%	NOUN
issue-312	79	22	.	.	PUNCT
issue-312	80	1	nowadays	nowadays	ADV
issue-312	80	2	the	the	DET
issue-312	80	3	methods	method	NOUN
issue-312	80	4	of	of	ADP
issue-312	80	5	accelerated	accelerated	ADJ
issue-312	80	6	depreciation	depreciation	NOUN
issue-312	80	7	are	be	AUX
issue-312	80	8	used	use	VERB
issue-312	80	9	in	in	ADP
issue-312	80	10	such	such	ADJ
issue-312	80	11	countries	country	NOUN
issue-312	80	12	:	:	PUNCT
issue-312	80	13	in	in	ADP
issue-312	80	14	germany	germany	PROPN
issue-312	80	15	,	,	PUNCT
issue-312	80	16	40	40	NUM
issue-312	80	17	%	%	NOUN
issue-312	80	18	value	value	NOUN
issue-312	80	19	of	of	ADP
issue-312	80	20	fixed	fix	VERB
issue-312	80	21	assets	asset	NOUN
issue-312	80	22	used	use	VERB
issue-312	80	23	for	for	ADP
issue-312	80	24	r&d	r&d	NOUN
issue-312	80	25	may	may	AUX
issue-312	80	26	be	be	AUX
issue-312	80	27	written	write	VERB
issue-312	80	28	-	-	PUNCT
issue-312	80	29	off	off	NOUN
issue-312	80	30	during	during	ADP
issue-312	80	31	the	the	DET
issue-312	80	32	first	first	ADJ
issue-312	80	33	year	year	NOUN
issue-312	80	34	of	of	ADP
issue-312	80	35	operation	operation	NOUN
issue-312	80	36	;	;	PUNCT
issue-312	80	37	in	in	ADP
issue-312	80	38	sweden	sweden	PROPN
issue-312	80	39	,	,	PUNCT
issue-312	80	40	100	100	NUM
issue-312	80	41	%	%	NOUN
issue-312	80	42	value	value	NOUN
issue-312	80	43	of	of	ADP
issue-312	80	44	a	a	DET
issue-312	80	45	fixed	fix	VERB
issue-312	80	46	asset	asset	NOUN
issue-312	80	47	is	be	AUX
issue-312	80	48	amortized	amortize	VERB
issue-312	80	49	during	during	ADP
issue-312	80	50	the	the	DET
issue-312	80	51	first	first	ADJ
issue-312	80	52	year	year	NOUN
issue-312	80	53	of	of	ADP
issue-312	80	54	operation	operation	NOUN
issue-312	80	55	if	if	SCONJ
issue-312	80	56	the	the	DET
issue-312	80	57	term	term	NOUN
issue-312	80	58	of	of	ADP
issue-312	80	59	service	service	NOUN
issue-312	80	60	life	life	NOUN
issue-312	80	61	of	of	ADP
issue-312	80	62	a	a	DET
issue-312	80	63	fixed	fix	VERB
issue-312	80	64	asset	asset	NOUN
issue-312	80	65	is	be	AUX
issue-312	80	66	not	not	PART
issue-312	80	67	more	more	ADJ
issue-312	80	68	than	than	ADP
issue-312	80	69	3	3	NUM
issue-312	80	70	years	year	NOUN
issue-312	80	71	;	;	PUNCT
issue-312	80	72	in	in	ADP
issue-312	80	73	italy	italy	PROPN
issue-312	80	74	,	,	PUNCT
issue-312	80	75	the	the	DET
issue-312	80	76	maximum	maximum	ADJ
issue-312	80	77	depreciation	depreciation	NOUN
issue-312	80	78	rate	rate	NOUN
issue-312	80	79	by	by	ADP
issue-312	80	80	accelerated	accelerated	ADJ
issue-312	80	81	methods	method	NOUN
issue-312	80	82	may	may	AUX
issue-312	80	83	not	not	PART
issue-312	80	84	exceed	exceed	VERB
issue-312	80	85	15	15	NUM
issue-312	80	86	%	%	NOUN
issue-312	80	87	.	.	PUNCT
issue-312	81	1	baltic	baltic	PROPN
issue-312	81	2	journal	journal	PROPN
issue-312	81	3	of	of	ADP
issue-312	81	4	economic	economic	ADJ
issue-312	81	5	studies	study	NOUN
issue-312	81	6	410	410	NUM
issue-312	81	7	vol	vol	NOUN
issue-312	81	8	.	.	PUNCT
issue-312	82	1	3	3	NUM
issue-312	82	2	,	,	PUNCT
issue-312	82	3	no	no	INTJ
issue-312	82	4	.	.	NOUN
issue-312	82	5	5	5	NUM
issue-312	82	6	,	,	PUNCT
issue-312	82	7	2017	2017	NUM
issue-312	82	8	5	5	NUM
issue-312	82	9	.	.	PUNCT
issue-312	83	1	present	present	ADJ
issue-312	83	2	depreciation	depreciation	NOUN
issue-312	83	3	policy	policy	NOUN
issue-312	83	4	of	of	ADP
issue-312	83	5	ukraine	ukraine	NOUN
issue-312	83	6	the	the	DET
issue-312	83	7	above	above	ADJ
issue-312	83	8	examples	example	NOUN
issue-312	83	9	of	of	ADP
issue-312	83	10	state	state	NOUN
issue-312	83	11	depreciation	depreciation	NOUN
issue-312	83	12	policy	policy	NOUN
issue-312	83	13	affecting	affect	VERB
issue-312	83	14	the	the	DET
issue-312	83	15	depreciation	depreciation	NOUN
issue-312	83	16	policy	policy	NOUN
issue-312	83	17	of	of	ADP
issue-312	83	18	enterprises	enterprise	NOUN
issue-312	83	19	and	and	CCONJ
issue-312	83	20	stimulating	stimulate	VERB
issue-312	83	21	the	the	DET
issue-312	83	22	progress	progress	NOUN
issue-312	83	23	in	in	ADP
issue-312	83	24	science	science	NOUN
issue-312	83	25	and	and	CCONJ
issue-312	83	26	technology	technology	NOUN
issue-312	83	27	could	could	AUX
issue-312	83	28	be	be	AUX
issue-312	83	29	referred	refer	VERB
issue-312	83	30	to	to	ADP
issue-312	83	31	the	the	DET
issue-312	83	32	countries	country	NOUN
issue-312	83	33	with	with	ADP
issue-312	83	34	a	a	DET
issue-312	83	35	developed	developed	ADJ
issue-312	83	36	and	and	CCONJ
issue-312	83	37	stable	stable	ADJ
issue-312	83	38	economy	economy	NOUN
issue-312	83	39	.	.	PUNCT
issue-312	84	1	ukraine	ukraine	PROPN
issue-312	84	2	’s	’s	PART
issue-312	84	3	legislation	legislation	NOUN
issue-312	84	4	on	on	ADP
issue-312	84	5	the	the	DET
issue-312	84	6	stimulating	stimulate	VERB
issue-312	84	7	the	the	DET
issue-312	84	8	increase	increase	NOUN
issue-312	84	9	in	in	ADP
issue-312	84	10	the	the	DET
issue-312	84	11	proportion	proportion	NOUN
issue-312	84	12	of	of	ADP
issue-312	84	13	depreciation	depreciation	NOUN
issue-312	84	14	charges	charge	NOUN
issue-312	84	15	in	in	ADP
issue-312	84	16	investment	investment	NOUN
issue-312	84	17	composition	composition	NOUN
issue-312	84	18	has	have	AUX
issue-312	84	19	not	not	PART
issue-312	84	20	succeeded	succeed	VERB
issue-312	84	21	.	.	PUNCT
issue-312	85	1	for	for	ADP
issue-312	85	2	instance	instance	NOUN
issue-312	85	3	,	,	PUNCT
issue-312	85	4	the	the	DET
issue-312	85	5	proportion	proportion	NOUN
issue-312	85	6	of	of	ADP
issue-312	85	7	depreciation	depreciation	NOUN
issue-312	85	8	in	in	ADP
issue-312	85	9	general	general	ADJ
issue-312	85	10	investments	investment	NOUN
issue-312	85	11	of	of	ADP
issue-312	85	12	the	the	DET
issue-312	85	13	above	above	ADJ
issue-312	85	14	countries	country	NOUN
issue-312	85	15	varies	vary	VERB
issue-312	85	16	within	within	ADP
issue-312	85	17	65–70	65–70	NUM
issue-312	85	18	%	%	NOUN
issue-312	85	19	.	.	PUNCT
issue-312	86	1	in	in	ADP
issue-312	86	2	ukraine	ukraine	NOUN
issue-312	86	3	,	,	PUNCT
issue-312	86	4	there	there	PRON
issue-312	86	5	are	be	VERB
issue-312	86	6	no	no	DET
issue-312	86	7	overall	overall	ADJ
issue-312	86	8	statistic	statistic	ADJ
issue-312	86	9	data	datum	NOUN
issue-312	86	10	on	on	ADP
issue-312	86	11	the	the	DET
issue-312	86	12	composition	composition	NOUN
issue-312	86	13	of	of	ADP
issue-312	86	14	investments	investment	NOUN
issue-312	86	15	in	in	ADP
issue-312	86	16	fixed	fix	VERB
issue-312	86	17	assets	asset	NOUN
issue-312	86	18	.	.	PUNCT
issue-312	87	1	depreciation	depreciation	NOUN
issue-312	87	2	policy	policy	NOUN
issue-312	87	3	is	be	AUX
issue-312	87	4	implemented	implement	VERB
issue-312	87	5	according	accord	VERB
issue-312	87	6	to	to	ADP
issue-312	87	7	canadian	canadian	ADJ
issue-312	87	8	variant	variant	NOUN
issue-312	87	9	concerning	concern	VERB
issue-312	87	10	the	the	DET
issue-312	87	11	regulation	regulation	NOUN
issue-312	87	12	of	of	ADP
issue-312	87	13	asset	asset	NOUN
issue-312	87	14	’s	’s	PART
issue-312	87	15	useful	useful	ADJ
issue-312	87	16	life	life	NOUN
issue-312	87	17	terms	term	NOUN
issue-312	87	18	and	and	CCONJ
issue-312	87	19	their	their	PRON
issue-312	87	20	grouping	grouping	NOUN
issue-312	87	21	.	.	PUNCT
issue-312	88	1	however	however	ADV
issue-312	88	2	,	,	PUNCT
issue-312	88	3	the	the	DET
issue-312	88	4	depreciation	depreciation	NOUN
issue-312	88	5	rates	rate	NOUN
issue-312	88	6	in	in	ADP
issue-312	88	7	annual	annual	ADJ
issue-312	88	8	percentage	percentage	NOUN
issue-312	88	9	are	be	AUX
issue-312	88	10	understated	understate	VERB
issue-312	88	11	in	in	ADP
issue-312	88	12	ukraine	ukraine	PROPN
issue-312	88	13	’s	’s	PART
issue-312	88	14	legislation	legislation	NOUN
issue-312	88	15	.	.	PUNCT
issue-312	89	1	moreover	moreover	ADV
issue-312	89	2	,	,	PUNCT
issue-312	89	3	more	more	ADV
issue-312	89	4	radical	radical	ADJ
issue-312	89	5	inflation	inflation	NOUN
issue-312	89	6	fluctuations	fluctuation	NOUN
issue-312	89	7	influence	influence	VERB
issue-312	89	8	the	the	DET
issue-312	89	9	physical	physical	ADJ
issue-312	89	10	availability	availability	NOUN
issue-312	89	11	of	of	ADP
issue-312	89	12	funds	fund	NOUN
issue-312	89	13	in	in	ADP
issue-312	89	14	the	the	DET
issue-312	89	15	country	country	NOUN
issue-312	89	16	rather	rather	ADV
issue-312	89	17	than	than	ADP
issue-312	89	18	in	in	ADP
issue-312	89	19	canada	canada	PROPN
issue-312	89	20	.	.	PUNCT
issue-312	90	1	nevertheless	nevertheless	ADV
issue-312	90	2	,	,	PUNCT
issue-312	90	3	despite	despite	SCONJ
issue-312	90	4	the	the	DET
issue-312	90	5	imperfections	imperfection	NOUN
issue-312	90	6	of	of	ADP
issue-312	90	7	overall	overall	ADJ
issue-312	90	8	state	state	NOUN
issue-312	90	9	depreciation	depreciation	NOUN
issue-312	90	10	policy	policy	NOUN
issue-312	90	11	,	,	PUNCT
issue-312	90	12	the	the	DET
issue-312	90	13	mechanism	mechanism	NOUN
issue-312	90	14	of	of	ADP
issue-312	90	15	accelerated	accelerated	ADJ
issue-312	90	16	depreciation	depreciation	NOUN
issue-312	90	17	is	be	AUX
issue-312	90	18	in	in	ADP
issue-312	90	19	force	force	NOUN
issue-312	90	20	,	,	PUNCT
issue-312	90	21	so	so	SCONJ
issue-312	90	22	entrepreneurs	entrepreneur	NOUN
issue-312	90	23	gain	gain	VERB
issue-312	90	24	some	some	DET
issue-312	90	25	benefits	benefit	NOUN
issue-312	90	26	as	as	ADP
issue-312	90	27	profit	profit	NOUN
issue-312	90	28	tax	tax	NOUN
issue-312	90	29	saving	saving	NOUN
issue-312	90	30	.	.	PUNCT
issue-312	91	1	but	but	CCONJ
issue-312	91	2	there	there	PRON
issue-312	91	3	are	be	VERB
issue-312	91	4	two	two	NUM
issue-312	91	5	essential	essential	ADJ
issue-312	91	6	aspects	aspect	NOUN
issue-312	91	7	,	,	PUNCT
issue-312	91	8	which	which	PRON
issue-312	91	9	have	have	VERB
issue-312	91	10	to	to	PART
issue-312	91	11	be	be	AUX
issue-312	91	12	taken	take	VERB
issue-312	91	13	into	into	ADP
issue-312	91	14	account	account	NOUN
issue-312	91	15	while	while	SCONJ
issue-312	91	16	forming	form	VERB
issue-312	91	17	the	the	DET
issue-312	91	18	state	state	NOUN
issue-312	91	19	depreciation	depreciation	NOUN
issue-312	91	20	policy	policy	NOUN
issue-312	91	21	and	and	CCONJ
issue-312	91	22	without	without	ADP
issue-312	91	23	which	which	PRON
issue-312	91	24	the	the	DET
issue-312	91	25	formation	formation	NOUN
issue-312	91	26	of	of	ADP
issue-312	91	27	an	an	DET
issue-312	91	28	enterprise	enterprise	NOUN
issue-312	91	29	’s	’s	PART
issue-312	91	30	depreciation	depreciation	NOUN
issue-312	91	31	policy	policy	NOUN
issue-312	91	32	is	be	AUX
issue-312	91	33	rather	rather	ADV
issue-312	91	34	nominal	nominal	ADJ
issue-312	91	35	.	.	PUNCT
issue-312	92	1	firstly	firstly	ADV
issue-312	92	2	,	,	PUNCT
issue-312	92	3	depreciation	depreciation	NOUN
issue-312	92	4	charges	charge	NOUN
issue-312	92	5	are	be	AUX
issue-312	92	6	not	not	PART
issue-312	92	7	the	the	DET
issue-312	92	8	only	only	ADJ
issue-312	92	9	source	source	NOUN
issue-312	92	10	of	of	ADP
issue-312	92	11	fixed	fix	VERB
issue-312	92	12	assets	asset	NOUN
issue-312	92	13	financing	financing	NOUN
issue-312	92	14	.	.	PUNCT
issue-312	93	1	for	for	ADP
issue-312	93	2	example	example	NOUN
issue-312	93	3	,	,	PUNCT
issue-312	93	4	according	accord	VERB
issue-312	93	5	to	to	ADP
issue-312	93	6	official	official	ADJ
issue-312	93	7	statistic	statistic	ADJ
issue-312	93	8	data	datum	NOUN
issue-312	93	9	in	in	ADP
issue-312	93	10	january	january	PROPN
issue-312	93	11	-	-	PUNCT
issue-312	93	12	september	september	PROPN
issue-312	93	13	,	,	PUNCT
issue-312	93	14	2017	2017	NUM
issue-312	93	15	,	,	PUNCT
issue-312	93	16	in	in	ADP
issue-312	93	17	ukraine	ukraine	NOUN
issue-312	93	18	,	,	PUNCT
issue-312	93	19	259545.0	259545.0	NUM
issue-312	93	20	million	million	NUM
issue-312	93	21	uah	uah	NOUN
issue-312	93	22	was	be	AUX
issue-312	93	23	invested	invest	VERB
issue-312	93	24	as	as	ADP
issue-312	93	25	capital	capital	NOUN
issue-312	93	26	investment	investment	NOUN
issue-312	93	27	out	out	ADP
issue-312	93	28	of	of	ADP
issue-312	93	29	which	which	PRON
issue-312	93	30	72.7	72.7	NUM
issue-312	93	31	%	%	NOUN
issue-312	93	32	is	be	AUX
issue-312	93	33	the	the	DET
issue-312	93	34	own	own	ADJ
issue-312	93	35	funds	fund	NOUN
issue-312	93	36	of	of	ADP
issue-312	93	37	enterprises	enterprise	NOUN
issue-312	93	38	and	and	CCONJ
issue-312	93	39	organizations	organization	NOUN
issue-312	93	40	.	.	PUNCT
issue-312	94	1	according	accord	VERB
issue-312	94	2	to	to	ADP
issue-312	94	3	our	our	PRON
issue-312	94	4	own	own	ADJ
issue-312	94	5	observations	observation	NOUN
issue-312	94	6	,	,	PUNCT
issue-312	94	7	there	there	PRON
issue-312	94	8	is	be	VERB
issue-312	94	9	a	a	DET
issue-312	94	10	common	common	ADJ
issue-312	94	11	trend	trend	NOUN
issue-312	94	12	for	for	ADP
issue-312	94	13	the	the	DET
issue-312	94	14	composition	composition	NOUN
issue-312	94	15	of	of	ADP
issue-312	94	16	enterprise	enterprise	NOUN
issue-312	94	17	’s	’s	PART
issue-312	94	18	investments	investment	NOUN
issue-312	94	19	–	–	PUNCT
issue-312	94	20	there	there	PRON
issue-312	94	21	are	be	VERB
issue-312	94	22	only	only	ADV
issue-312	94	23	about	about	ADV
issue-312	94	24	3	3	NUM
issue-312	94	25	%	%	NOUN
issue-312	94	26	of	of	ADP
issue-312	94	27	depreciation	depreciation	NOUN
issue-312	94	28	charges	charge	NOUN
issue-312	94	29	.	.	PUNCT
issue-312	95	1	secondly	secondly	ADV
issue-312	95	2	,	,	PUNCT
issue-312	95	3	the	the	DET
issue-312	95	4	state	state	NOUN
issue-312	95	5	does	do	AUX
issue-312	95	6	not	not	PART
issue-312	95	7	have	have	VERB
issue-312	95	8	a	a	DET
issue-312	95	9	precise	precise	ADJ
issue-312	95	10	control	control	NOUN
issue-312	95	11	mechanism	mechanism	NOUN
issue-312	95	12	or	or	CCONJ
issue-312	95	13	a	a	DET
issue-312	95	14	mechanism	mechanism	NOUN
issue-312	95	15	stimulating	stimulate	VERB
issue-312	95	16	enterprises	enterprise	NOUN
issue-312	95	17	to	to	PART
issue-312	95	18	use	use	VERB
issue-312	95	19	their	their	PRON
issue-312	95	20	depreciation	depreciation	NOUN
issue-312	95	21	charges	charge	NOUN
issue-312	95	22	in	in	ADP
issue-312	95	23	the	the	DET
issue-312	95	24	investment	investment	NOUN
issue-312	95	25	activity	activity	NOUN
issue-312	95	26	.	.	PUNCT
issue-312	96	1	in	in	ADP
issue-312	96	2	other	other	ADJ
issue-312	96	3	words	word	NOUN
issue-312	96	4	,	,	PUNCT
issue-312	96	5	accumulated	accumulate	VERB
issue-312	96	6	funds	fund	NOUN
issue-312	96	7	are	be	AUX
issue-312	96	8	spent	spend	VERB
issue-312	96	9	by	by	ADP
issue-312	96	10	entrepreneurs	entrepreneur	NOUN
issue-312	96	11	not	not	PART
issue-312	96	12	on	on	ADP
issue-312	96	13	improving	improve	VERB
issue-312	96	14	material	material	NOUN
issue-312	96	15	and	and	CCONJ
issue-312	96	16	technical	technical	ADJ
issue-312	96	17	resources	resource	NOUN
issue-312	96	18	but	but	CCONJ
issue-312	96	19	financial	financial	ADJ
issue-312	96	20	investments	investment	NOUN
issue-312	96	21	such	such	ADJ
issue-312	96	22	as	as	ADP
issue-312	96	23	purchasing	purchase	VERB
issue-312	96	24	securities	security	NOUN
issue-312	96	25	and	and	CCONJ
issue-312	96	26	granting	grant	VERB
issue-312	96	27	loans	loan	NOUN
issue-312	96	28	and	and	CCONJ
issue-312	96	29	other	other	ADJ
issue-312	96	30	operations	operation	NOUN
issue-312	96	31	.	.	PUNCT
issue-312	97	1	we	we	PRON
issue-312	97	2	have	have	AUX
issue-312	97	3	examined	examine	VERB
issue-312	97	4	and	and	CCONJ
issue-312	97	5	systemized	systemize	VERB
issue-312	97	6	the	the	DET
issue-312	97	7	measures	measure	NOUN
issue-312	97	8	on	on	ADP
issue-312	97	9	state	state	NOUN
issue-312	97	10	stimulation	stimulation	NOUN
issue-312	97	11	of	of	ADP
issue-312	97	12	investing	invest	VERB
issue-312	97	13	the	the	DET
issue-312	97	14	own	own	ADJ
issue-312	97	15	funds	fund	NOUN
issue-312	97	16	with	with	ADP
issue-312	97	17	a	a	DET
issue-312	97	18	great	great	ADJ
issue-312	97	19	proportion	proportion	NOUN
issue-312	97	20	of	of	ADP
issue-312	97	21	depreciation	depreciation	NOUN
issue-312	97	22	charges	charge	NOUN
issue-312	97	23	in	in	ADP
issue-312	97	24	scientifictechnical	scientifictechnical	ADJ
issue-312	97	25	developments	development	NOUN
issue-312	97	26	and	and	CCONJ
issue-312	97	27	we	we	PRON
issue-312	97	28	have	have	AUX
issue-312	97	29	defined	define	VERB
issue-312	97	30	the	the	DET
issue-312	97	31	effective	effective	ADJ
issue-312	97	32	mechanisms	mechanism	NOUN
issue-312	97	33	for	for	ADP
issue-312	97	34	stimulating	stimulate	VERB
issue-312	97	35	:	:	PUNCT
issue-312	97	36	•	•	NUM
issue-312	97	37	credit	credit	NOUN
issue-312	97	38	against	against	ADP
issue-312	97	39	tax	tax	NOUN
issue-312	97	40	–	–	PUNCT
issue-312	97	41	repayment	repayment	NOUN
issue-312	97	42	of	of	ADP
issue-312	97	43	fixed	fix	VERB
issue-312	97	44	interest	interest	NOUN
issue-312	97	45	on	on	ADP
issue-312	97	46	capital	capital	NOUN
issue-312	97	47	investments	investment	NOUN
issue-312	97	48	for	for	ADP
issue-312	97	49	production	production	NOUN
issue-312	97	50	development	development	NOUN
issue-312	97	51	and	and	CCONJ
issue-312	97	52	modernization	modernization	NOUN
issue-312	97	53	in	in	ADP
issue-312	97	54	the	the	DET
issue-312	97	55	form	form	NOUN
issue-312	97	56	of	of	ADP
issue-312	97	57	enterprise	enterprise	NOUN
issue-312	97	58	’s	’s	PART
issue-312	97	59	profit	profit	NOUN
issue-312	97	60	tax	tax	NOUN
issue-312	97	61	reduction	reduction	NOUN
issue-312	97	62	for	for	ADP
issue-312	97	63	this	this	DET
issue-312	97	64	amount	amount	NOUN
issue-312	97	65	(	(	PUNCT
issue-312	97	66	10	10	NUM
issue-312	97	67	-	-	SYM
issue-312	97	68	20	20	NUM
issue-312	97	69	%	%	NOUN
issue-312	97	70	from	from	ADP
issue-312	97	71	the	the	DET
issue-312	97	72	total	total	ADJ
issue-312	97	73	value	value	NOUN
issue-312	97	74	of	of	ADP
issue-312	97	75	capital	capital	NOUN
issue-312	97	76	investments	investment	NOUN
issue-312	97	77	or	or	CCONJ
issue-312	97	78	a	a	DET
issue-312	97	79	fixed	fix	VERB
issue-312	97	80	sum	sum	NOUN
issue-312	97	81	)	)	PUNCT
issue-312	97	82	;	;	PUNCT
issue-312	97	83	•	•	NUM
issue-312	97	84	reduction	reduction	NOUN
issue-312	97	85	of	of	ADP
issue-312	97	86	taxable	taxable	ADJ
issue-312	97	87	income	income	NOUN
issue-312	97	88	amounting	amount	VERB
issue-312	97	89	the	the	DET
issue-312	97	90	expenses	expense	NOUN
issue-312	97	91	on	on	ADP
issue-312	97	92	research	research	NOUN
issue-312	97	93	and	and	CCONJ
issue-312	97	94	developments	development	NOUN
issue-312	97	95	;	;	PUNCT
issue-312	97	96	•	•	NUM
issue-312	97	97	applying	apply	VERB
issue-312	97	98	a	a	DET
issue-312	97	99	coefficient	coefficient	NOUN
issue-312	97	100	,	,	PUNCT
issue-312	97	101	which	which	DET
issue-312	97	102	mark	mark	NOUN
issue-312	97	103	-	-	PUNCT
issue-312	97	104	ups	up	NOUN
issue-312	97	105	the	the	DET
issue-312	97	106	depreciation	depreciation	NOUN
issue-312	97	107	rate	rate	NOUN
issue-312	97	108	(	(	PUNCT
issue-312	97	109	1.5	1.5	NUM
issue-312	97	110	or	or	CCONJ
issue-312	97	111	2	2	NUM
issue-312	97	112	)	)	PUNCT
issue-312	97	113	;	;	PUNCT
issue-312	97	114	•	•	X
issue-312	97	115	term	term	NOUN
issue-312	97	116	-	-	PUNCT
issue-312	97	117	shortening	shortening	NOUN
issue-312	97	118	of	of	ADP
issue-312	97	119	useful	useful	ADJ
issue-312	97	120	life	life	NOUN
issue-312	97	121	by	by	ADP
issue-312	97	122	30	30	NUM
issue-312	97	123	-	-	SYM
issue-312	97	124	40	40	NUM
issue-312	97	125	%	%	NOUN
issue-312	97	126	(	(	PUNCT
issue-312	97	127	actual	actual	ADJ
issue-312	97	128	elimination	elimination	NOUN
issue-312	97	129	of	of	ADP
issue-312	97	130	equipment	equipment	NOUN
issue-312	97	131	rebuilding	rebuilding	NOUN
issue-312	97	132	)	)	PUNCT
issue-312	97	133	.	.	PUNCT
issue-312	98	1	in	in	ADP
issue-312	98	2	order	order	NOUN
issue-312	98	3	to	to	PART
issue-312	98	4	implement	implement	VERB
issue-312	98	5	these	these	DET
issue-312	98	6	changes	change	NOUN
issue-312	98	7	,	,	PUNCT
issue-312	98	8	it	it	PRON
issue-312	98	9	is	be	AUX
issue-312	98	10	necessary	necessary	ADJ
issue-312	98	11	to	to	PART
issue-312	98	12	take	take	VERB
issue-312	98	13	into	into	ADP
issue-312	98	14	account	account	NOUN
issue-312	98	15	the	the	DET
issue-312	98	16	main	main	ADJ
issue-312	98	17	requirements	requirement	NOUN
issue-312	98	18	of	of	ADP
issue-312	98	19	accounting	accounting	NOUN
issue-312	98	20	–	–	PUNCT
issue-312	98	21	comparativeness	comparativeness	NOUN
issue-312	98	22	,	,	PUNCT
issue-312	98	23	preciseness	preciseness	NOUN
issue-312	98	24	,	,	PUNCT
issue-312	98	25	and	and	CCONJ
issue-312	98	26	objectivity	objectivity	NOUN
issue-312	98	27	,	,	PUNCT
issue-312	98	28	clearness	clearness	NOUN
issue-312	98	29	and	and	CCONJ
issue-312	98	30	accessibility	accessibility	NOUN
issue-312	98	31	,	,	PUNCT
issue-312	98	32	timeliness	timeliness	NOUN
issue-312	98	33	,	,	PUNCT
issue-312	98	34	cost	cost	NOUN
issue-312	98	35	-	-	PUNCT
issue-312	98	36	effectiveness	effectiveness	NOUN
issue-312	98	37	,	,	PUNCT
issue-312	98	38	and	and	CCONJ
issue-312	98	39	rationality	rationality	NOUN
issue-312	98	40	.	.	PUNCT
issue-312	99	1	they	they	PRON
issue-312	99	2	allow	allow	VERB
issue-312	99	3	achieving	achieve	VERB
issue-312	99	4	the	the	DET
issue-312	99	5	goal	goal	NOUN
issue-312	99	6	of	of	ADP
issue-312	99	7	accounting	accounting	NOUN
issue-312	99	8	:	:	PUNCT
issue-312	99	9	to	to	PART
issue-312	99	10	provide	provide	VERB
issue-312	99	11	management	management	NOUN
issue-312	99	12	,	,	PUNCT
issue-312	99	13	proper	proper	ADJ
issue-312	99	14	services	service	NOUN
issue-312	99	15	,	,	PUNCT
issue-312	99	16	and	and	CCONJ
issue-312	99	17	specialists	specialist	NOUN
issue-312	99	18	with	with	ADP
issue-312	99	19	reliable	reliable	ADJ
issue-312	99	20	data	datum	NOUN
issue-312	99	21	on	on	ADP
issue-312	99	22	economic	economic	ADJ
issue-312	99	23	processes	process	NOUN
issue-312	99	24	and	and	CCONJ
issue-312	99	25	financial	financial	ADJ
issue-312	99	26	standing	standing	NOUN
issue-312	99	27	of	of	ADP
issue-312	99	28	a	a	DET
issue-312	99	29	company	company	NOUN
issue-312	99	30	.	.	PUNCT
issue-312	100	1	thus	thus	ADV
issue-312	100	2	,	,	PUNCT
issue-312	100	3	the	the	DET
issue-312	100	4	application	application	NOUN
issue-312	100	5	of	of	ADP
issue-312	100	6	the	the	DET
issue-312	100	7	world	world	NOUN
issue-312	100	8	practice	practice	NOUN
issue-312	100	9	on	on	ADP
issue-312	100	10	accelerated	accelerated	ADJ
issue-312	100	11	depreciation	depreciation	NOUN
issue-312	100	12	in	in	ADP
issue-312	100	13	forming	form	VERB
issue-312	100	14	the	the	DET
issue-312	100	15	accounting	accounting	NOUN
issue-312	100	16	system	system	NOUN
issue-312	100	17	of	of	ADP
issue-312	100	18	ukrainian	ukrainian	ADJ
issue-312	100	19	enterprises	enterprise	NOUN
issue-312	100	20	will	will	AUX
issue-312	100	21	stimulate	stimulate	VERB
issue-312	100	22	the	the	DET
issue-312	100	23	technological	technological	ADJ
issue-312	100	24	revolution	revolution	NOUN
issue-312	100	25	and	and	CCONJ
issue-312	100	26	transfer	transfer	VERB
issue-312	100	27	the	the	DET
issue-312	100	28	economy	economy	NOUN
issue-312	100	29	of	of	ADP
issue-312	100	30	the	the	DET
issue-312	100	31	country	country	NOUN
issue-312	100	32	to	to	ADP
issue-312	100	33	a	a	DET
issue-312	100	34	new	new	ADJ
issue-312	100	35	level	level	NOUN
issue-312	100	36	.	.	PUNCT
issue-312	101	1	an	an	DET
issue-312	101	2	improved	improved	ADJ
issue-312	101	3	mechanism	mechanism	NOUN
issue-312	101	4	for	for	ADP
issue-312	101	5	forming	form	VERB
issue-312	101	6	the	the	DET
issue-312	101	7	real	real	ADJ
issue-312	101	8	funds	fund	NOUN
issue-312	101	9	for	for	ADP
issue-312	101	10	the	the	DET
issue-312	101	11	renewal	renewal	NOUN
issue-312	101	12	of	of	ADP
issue-312	101	13	fixed	fix	VERB
issue-312	101	14	assets	asset	NOUN
issue-312	101	15	as	as	ADP
issue-312	101	16	the	the	DET
issue-312	101	17	enterprise	enterprise	NOUN
issue-312	101	18	depreciation	depreciation	NOUN
issue-312	101	19	fund	fund	NOUN
issue-312	101	20	will	will	AUX
issue-312	101	21	allow	allow	VERB
issue-312	101	22	achieving	achieve	VERB
issue-312	101	23	the	the	DET
issue-312	101	24	main	main	ADJ
issue-312	101	25	goal	goal	NOUN
issue-312	101	26	and	and	CCONJ
issue-312	101	27	tasks	task	NOUN
issue-312	101	28	of	of	ADP
issue-312	101	29	accounting	accounting	NOUN
issue-312	101	30	.	.	PUNCT
issue-312	102	1	6	6	X
issue-312	102	2	.	.	X
issue-312	102	3	findings	finding	NOUN
issue-312	102	4	thus	thus	ADV
issue-312	102	5	,	,	PUNCT
issue-312	102	6	the	the	DET
issue-312	102	7	state	state	NOUN
issue-312	102	8	depreciation	depreciation	NOUN
issue-312	102	9	policy	policy	NOUN
issue-312	102	10	is	be	AUX
issue-312	102	11	the	the	DET
issue-312	102	12	basis	basis	NOUN
issue-312	102	13	of	of	ADP
issue-312	102	14	investment	investment	NOUN
issue-312	102	15	innovative	innovative	ADJ
issue-312	102	16	process	process	NOUN
issue-312	102	17	,	,	PUNCT
issue-312	102	18	as	as	ADV
issue-312	102	19	well	well	ADV
issue-312	102	20	as	as	ADP
issue-312	102	21	one	one	NUM
issue-312	102	22	of	of	ADP
issue-312	102	23	the	the	DET
issue-312	102	24	most	most	ADV
issue-312	102	25	important	important	ADJ
issue-312	102	26	mechanisms	mechanism	NOUN
issue-312	102	27	of	of	ADP
issue-312	102	28	the	the	DET
issue-312	102	29	self	self	NOUN
issue-312	102	30	-	-	PUNCT
issue-312	102	31	financing	financing	NOUN
issue-312	102	32	policy	policy	NOUN
issue-312	102	33	promoting	promoting	NOUN
issue-312	102	34	.	.	PUNCT
issue-312	103	1	in	in	ADP
issue-312	103	2	the	the	DET
issue-312	103	3	developed	develop	VERB
issue-312	103	4	countries	country	NOUN
issue-312	103	5	,	,	PUNCT
issue-312	103	6	the	the	DET
issue-312	103	7	state	state	NOUN
issue-312	103	8	policy	policy	NOUN
issue-312	103	9	concerning	concern	VERB
issue-312	103	10	the	the	DET
issue-312	103	11	accelerated	accelerated	ADJ
issue-312	103	12	depreciation	depreciation	NOUN
issue-312	103	13	has	have	AUX
issue-312	103	14	become	become	VERB
issue-312	103	15	the	the	DET
issue-312	103	16	main	main	ADJ
issue-312	103	17	tool	tool	NOUN
issue-312	103	18	for	for	ADP
issue-312	103	19	the	the	DET
issue-312	103	20	economic	economic	ADJ
issue-312	103	21	growth	growth	NOUN
issue-312	103	22	.	.	PUNCT
issue-312	104	1	depreciation	depreciation	NOUN
issue-312	104	2	policy	policy	NOUN
issue-312	104	3	reforming	reforming	NOUN
issue-312	104	4	has	have	VERB
issue-312	104	5	to	to	PART
issue-312	104	6	be	be	AUX
issue-312	104	7	conducted	conduct	VERB
issue-312	104	8	within	within	ADP
issue-312	104	9	and	and	CCONJ
issue-312	104	10	out	out	ADP
issue-312	104	11	of	of	ADP
issue-312	104	12	an	an	DET
issue-312	104	13	enterprise	enterprise	NOUN
issue-312	104	14	simultaneously	simultaneously	ADV
issue-312	104	15	.	.	PUNCT
issue-312	105	1	reform	reform	NOUN
issue-312	105	2	should	should	AUX
issue-312	105	3	include	include	VERB
issue-312	105	4	such	such	ADJ
issue-312	105	5	elements	element	NOUN
issue-312	105	6	:	:	PUNCT
issue-312	105	7	1	1	X
issue-312	105	8	.	.	X
issue-312	105	9	changing	change	VERB
issue-312	105	10	the	the	DET
issue-312	105	11	legal	legal	ADJ
issue-312	105	12	framework	framework	NOUN
issue-312	105	13	.	.	PUNCT
issue-312	106	1	under	under	ADP
issue-312	106	2	existing	exist	VERB
issue-312	106	3	conditions	condition	NOUN
issue-312	106	4	,	,	PUNCT
issue-312	106	5	the	the	DET
issue-312	106	6	enterprise	enterprise	NOUN
issue-312	106	7	’s	’s	PART
issue-312	106	8	depreciation	depreciation	NOUN
issue-312	106	9	fund	fund	NOUN
issue-312	106	10	formation	formation	NOUN
issue-312	106	11	is	be	AUX
issue-312	106	12	impossible	impossible	ADJ
issue-312	106	13	at	at	ADP
issue-312	106	14	the	the	DET
issue-312	106	15	expense	expense	NOUN
issue-312	106	16	of	of	ADP
issue-312	106	17	its	its	PRON
issue-312	106	18	own	own	ADJ
issue-312	106	19	resources	resource	NOUN
issue-312	106	20	.	.	PUNCT
issue-312	107	1	the	the	DET
issue-312	107	2	changes	change	NOUN
issue-312	107	3	of	of	ADP
issue-312	107	4	regulatory	regulatory	ADJ
issue-312	107	5	support	support	NOUN
issue-312	107	6	for	for	ADP
issue-312	107	7	enterprise	enterprise	NOUN
issue-312	107	8	activity	activity	NOUN
issue-312	107	9	are	be	AUX
issue-312	107	10	necessary	necessary	ADJ
issue-312	107	11	for	for	SCONJ
issue-312	107	12	depreciation	depreciation	NOUN
issue-312	107	13	fund	fund	NOUN
issue-312	107	14	forming	form	VERB
issue-312	107	15	.	.	PUNCT
issue-312	108	1	2	2	X
issue-312	108	2	.	.	X
issue-312	108	3	tax	tax	NOUN
issue-312	108	4	benefits	benefit	NOUN
issue-312	108	5	.	.	PUNCT
issue-312	109	1	tax	tax	NOUN
issue-312	109	2	protectionism	protectionism	NOUN
issue-312	109	3	has	have	VERB
issue-312	109	4	to	to	PART
issue-312	109	5	be	be	AUX
issue-312	109	6	carried	carry	VERB
issue-312	109	7	out	out	ADP
issue-312	109	8	in	in	ADP
issue-312	109	9	two	two	NUM
issue-312	109	10	directions	direction	NOUN
issue-312	109	11	:	:	PUNCT
issue-312	109	12	at	at	ADP
issue-312	109	13	the	the	DET
issue-312	109	14	expense	expense	NOUN
issue-312	109	15	of	of	ADP
issue-312	109	16	profit	profit	NOUN
issue-312	109	17	redistribution	redistribution	NOUN
issue-312	109	18	before	before	ADP
issue-312	109	19	taxation	taxation	NOUN
issue-312	109	20	as	as	ADP
issue-312	109	21	special	special	ADJ
issue-312	109	22	-	-	PUNCT
issue-312	109	23	purpose	purpose	NOUN
issue-312	109	24	funding	funding	NOUN
issue-312	109	25	for	for	ADP
issue-312	109	26	the	the	DET
issue-312	109	27	renewal	renewal	NOUN
issue-312	109	28	of	of	ADP
issue-312	109	29	fixed	fix	VERB
issue-312	109	30	assets	asset	NOUN
issue-312	109	31	as	as	ADV
issue-312	109	32	far	far	ADV
issue-312	109	33	as	as	SCONJ
issue-312	109	34	enterprise	enterprise	NOUN
issue-312	109	35	profitability	profitability	NOUN
issue-312	109	36	allows	allow	VERB
issue-312	109	37	and	and	CCONJ
issue-312	109	38	under	under	ADP
issue-312	109	39	the	the	DET
issue-312	109	40	condition	condition	NOUN
issue-312	109	41	of	of	ADP
issue-312	109	42	the	the	DET
issue-312	109	43	document	document	NOUN
issue-312	109	44	approved	approve	VERB
issue-312	109	45	the	the	DET
issue-312	109	46	renewal	renewal	NOUN
issue-312	109	47	of	of	ADP
issue-312	109	48	manufacturing	manufacturing	NOUN
issue-312	109	49	capacity	capacity	NOUN
issue-312	109	50	after	after	ADP
issue-312	109	51	the	the	DET
issue-312	109	52	end	end	NOUN
issue-312	109	53	of	of	ADP
issue-312	109	54	operation	operation	NOUN
issue-312	109	55	period	period	NOUN
issue-312	109	56	.	.	PUNCT
issue-312	110	1	3	3	X
issue-312	110	2	.	.	X
issue-312	110	3	state	state	NOUN
issue-312	110	4	control	control	NOUN
issue-312	110	5	over	over	ADP
issue-312	110	6	the	the	DET
issue-312	110	7	implementation	implementation	NOUN
issue-312	110	8	of	of	ADP
issue-312	110	9	depreciation	depreciation	NOUN
issue-312	110	10	policy	policy	NOUN
issue-312	110	11	.	.	PUNCT
issue-312	111	1	the	the	DET
issue-312	111	2	control	control	NOUN
issue-312	111	3	over	over	ADP
issue-312	111	4	state	state	NOUN
issue-312	111	5	protectionism	protectionism	NOUN
issue-312	111	6	implementation	implementation	NOUN
issue-312	111	7	concerning	concern	VERB
issue-312	111	8	the	the	DET
issue-312	111	9	tax	tax	NOUN
issue-312	111	10	heaven	heaven	PROPN
issue-312	111	11	and	and	CCONJ
issue-312	111	12	directing	direct	VERB
issue-312	111	13	funds	fund	NOUN
issue-312	111	14	for	for	ADP
issue-312	111	15	innovative	innovative	ADJ
issue-312	111	16	renewal	renewal	NOUN
issue-312	111	17	of	of	ADP
issue-312	111	18	fixed	fix	VERB
issue-312	111	19	assets	asset	NOUN
issue-312	111	20	has	have	VERB
issue-312	111	21	to	to	PART
issue-312	111	22	be	be	AUX
issue-312	111	23	carried	carry	VERB
issue-312	111	24	out	out	ADP
issue-312	111	25	with	with	ADP
issue-312	111	26	the	the	DET
issue-312	111	27	help	help	NOUN
issue-312	111	28	of	of	ADP
issue-312	111	29	obligatory	obligatory	ADJ
issue-312	111	30	state	state	NOUN
issue-312	111	31	accounting	accounting	NOUN
issue-312	111	32	statements	statement	NOUN
issue-312	111	33	.	.	PUNCT
issue-312	112	1	7	7	X
issue-312	112	2	.	.	X
issue-312	112	3	conclusions	conclusion	NOUN
issue-312	112	4	since	since	SCONJ
issue-312	112	5	the	the	DET
issue-312	112	6	implementation	implementation	NOUN
issue-312	112	7	of	of	ADP
issue-312	112	8	amortization	amortization	NOUN
issue-312	112	9	reform	reform	NOUN
issue-312	112	10	should	should	AUX
issue-312	112	11	be	be	AUX
issue-312	112	12	initiated	initiate	VERB
issue-312	112	13	by	by	ADP
issue-312	112	14	the	the	DET
issue-312	112	15	state	state	NOUN
issue-312	112	16	,	,	PUNCT
issue-312	112	17	enterprises	enterprise	NOUN
issue-312	112	18	need	need	VERB
issue-312	112	19	clear	clear	ADJ
issue-312	112	20	norms	norm	NOUN
issue-312	112	21	and	and	CCONJ
issue-312	112	22	procedures	procedure	NOUN
issue-312	112	23	.	.	PUNCT
issue-312	113	1	that	that	PRON
issue-312	113	2	is	be	AUX
issue-312	113	3	precisely	precisely	ADV
issue-312	113	4	why	why	SCONJ
issue-312	113	5	our	our	PRON
issue-312	113	6	future	future	ADJ
issue-312	113	7	baltic	baltic	ADJ
issue-312	113	8	journal	journal	NOUN
issue-312	113	9	of	of	ADP
issue-312	113	10	economic	economic	ADJ
issue-312	113	11	studies	study	NOUN
issue-312	113	12	411	411	NUM
issue-312	113	13	vol	vol	NOUN
issue-312	113	14	.	.	PUNCT
issue-312	114	1	3	3	NUM
issue-312	114	2	,	,	PUNCT
issue-312	114	3	no	no	INTJ
issue-312	114	4	.	.	NOUN
issue-312	114	5	5	5	NUM
issue-312	114	6	,	,	PUNCT
issue-312	114	7	2017	2017	NUM
issue-312	114	8	researches	research	NOUN
issue-312	114	9	are	be	AUX
issue-312	114	10	to	to	PART
issue-312	114	11	develop	develop	VERB
issue-312	114	12	the	the	DET
issue-312	114	13	guidelines	guideline	NOUN
issue-312	114	14	regulating	regulate	VERB
issue-312	114	15	the	the	DET
issue-312	114	16	implementation	implementation	NOUN
issue-312	114	17	of	of	ADP
issue-312	114	18	state	state	NOUN
issue-312	114	19	and	and	CCONJ
issue-312	114	20	enterprise	enterprise	NOUN
issue-312	114	21	depreciation	depreciation	NOUN
issue-312	114	22	policy	policy	NOUN
issue-312	114	23	with	with	ADP
issue-312	114	24	control	control	NOUN
issue-312	114	25	over	over	ADP
issue-312	114	26	depreciation	depreciation	NOUN
issue-312	114	27	funds	fund	NOUN
issue-312	114	28	’	'	PUNCT
issue-312	114	29	use	use	NOUN
issue-312	114	30	for	for	ADP
issue-312	114	31	innovative	innovative	ADJ
issue-312	114	32	renewal	renewal	NOUN
issue-312	114	33	of	of	ADP
issue-312	114	34	manufacturing	manufacturing	NOUN
issue-312	114	35	capacities	capacity	NOUN
issue-312	114	36	at	at	ADP
issue-312	114	37	national	national	ADJ
issue-312	114	38	enterprises	enterprise	NOUN
issue-312	114	39	.	.	PUNCT
issue-312	115	1	such	such	DET
issue-312	115	2	a	a	DET
issue-312	115	3	control	control	NOUN
issue-312	115	4	will	will	AUX
issue-312	115	5	ensure	ensure	VERB
issue-312	115	6	a	a	DET
issue-312	115	7	new	new	ADJ
issue-312	115	8	standard	standard	NOUN
issue-312	115	9	of	of	ADP
issue-312	115	10	accounting	account	VERB
issue-312	115	11	“	"	PUNCT
issue-312	115	12	amortization	amortization	NOUN
issue-312	115	13	policy	policy	NOUN
issue-312	115	14	”	"	PUNCT
issue-312	115	15	and	and	CCONJ
issue-312	115	16	a	a	DET
issue-312	115	17	subsection	subsection	NOUN
issue-312	115	18	of	of	ADP
issue-312	115	19	the	the	DET
issue-312	115	20	tax	tax	NOUN
issue-312	115	21	code	code	NOUN
issue-312	115	22	“	"	PUNCT
issue-312	115	23	adjustment	adjustment	NOUN
issue-312	115	24	of	of	ADP
issue-312	115	25	the	the	DET
issue-312	115	26	profit	profit	NOUN
issue-312	115	27	tax	tax	NOUN
issue-312	115	28	when	when	SCONJ
issue-312	115	29	using	use	VERB
issue-312	115	30	the	the	DET
issue-312	115	31	depreciation	depreciation	NOUN
issue-312	115	32	fund	fund	NOUN
issue-312	115	33	”	"	PUNCT
issue-312	115	34	.	.	PUNCT
issue-312	116	1	references	reference	NOUN
issue-312	116	2	:	:	PUNCT
issue-312	116	3	comparing	compare	VERB
issue-312	116	4	practices	practice	NOUN
issue-312	116	5	in	in	ADP
issue-312	116	6	r&d	r&d	NOUN
issue-312	116	7	tax	tax	NOUN
issue-312	116	8	incentives	incentive	VERB
issue-312	116	9	evaluation	evaluation	NOUN
issue-312	116	10	.	.	PUNCT
issue-312	117	1	final	final	ADJ
issue-312	117	2	report	report	NOUN
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issue-312	118	2	commission	commission	PROPN
issue-312	118	3	.	.	PUNCT
issue-312	119	1	directorate	directorate	ADJ
issue-312	119	2	general	general	ADJ
issue-312	119	3	–	–	PUNCT
issue-312	119	4	research	research	NOUN
issue-312	119	5	.	.	PUNCT
issue-312	120	1	brussels	brussels	PROPN
issue-312	120	2	.	.	PUNCT
issue-312	121	1	october	october	PROPN
issue-312	121	2	31	31	NUM
issue-312	121	3	,	,	PUNCT
issue-312	121	4	2008	2008	NUM
issue-312	121	5	.	.	PUNCT
issue-312	122	1	145	145	NUM
issue-312	122	2	p.	p.	NOUN
issue-312	122	3	retrieved	retrieve	VERB
issue-312	122	4	from	from	ADP
issue-312	122	5	:	:	PUNCT
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issue-312	122	7	?	?	PUNCT
issue-312	122	8	gclid	gclid	ADJ
issue-312	122	9	=	=	ADJ
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issue-312	122	11	y0awuroczbdw_wcb	y0awuroczbdw_wcb	PROPN
issue-312	122	12	zherdev	zherdev	PROPN
issue-312	122	13	,	,	PUNCT
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issue-312	122	15	.	.	PROPN
issue-312	123	1	metodychni	metodychni	PROPN
issue-312	123	2	zasady	zasady	PROPN
issue-312	123	3	formuvannya	formuvannya	PROPN
issue-312	123	4	amortyzatsiynoyi	amortyzatsiynoyi	PROPN
issue-312	123	5	polityky	polityky	NOUN
issue-312	124	1	na	na	AUX
issue-312	124	2	pidpryyemstvakh	pidpryyemstvakh	NOUN
issue-312	124	3	[	[	X
issue-312	124	4	methodical	methodical	ADJ
issue-312	124	5	bases	basis	NOUN
issue-312	124	6	of	of	ADP
issue-312	124	7	formation	formation	NOUN
issue-312	124	8	depreciation	depreciation	NOUN
issue-312	124	9	policy	policy	NOUN
issue-312	124	10	in	in	ADP
issue-312	124	11	enterprises	enterprise	NOUN
issue-312	124	12	]	]	PUNCT
issue-312	124	13	.	.	PUNCT
issue-312	125	1	oblik	oblik	PROPN
issue-312	125	2	i	i	PRON
issue-312	125	3	finansy	finansy	PROPN
issue-312	125	4	apk	apk	PROPN
issue-312	125	5	:	:	PUNCT
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issue-312	125	8	[	[	X
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issue-312	125	11	finance	finance	NOUN
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issue-312	125	13	,	,	PUNCT
issue-312	125	14	accounting	accounting	NOUN
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issue-312	125	18	from	from	ADP
issue-312	125	19	:	:	PUNCT
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issue-312	126	2	,	,	PUNCT
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issue-312	126	4	(	(	PUNCT
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issue-312	126	6	)	)	PUNCT
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issue-312	127	1	nalohovoe	nalohovoe	PROPN
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issue-312	127	4	:	:	PUNCT
issue-312	127	5	opyt	opyt	NOUN
issue-312	127	6	ssha	ssha	VERB
issue-312	128	1	[	[	X
issue-312	128	2	tax	tax	NOUN
issue-312	128	3	incentives	incentive	NOUN
issue-312	128	4	:	:	PUNCT
issue-312	128	5	the	the	DET
issue-312	128	6	us	us	PROPN
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issue-312	128	9	nalogi	nalogi	NOUN
issue-312	129	1	[	[	X
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issue-312	129	4	vol	vol	NOUN
issue-312	129	5	.	.	PUNCT
issue-312	130	1	7	7	NUM
issue-312	130	2	:	:	SYM
issue-312	130	3	4	4	NUM
issue-312	130	4	-	-	SYM
issue-312	130	5	6	6	NUM
issue-312	130	6	.	.	PUNCT
issue-312	131	1	klenin	klenin	NOUN
issue-312	131	2	,	,	PUNCT
issue-312	131	3	a.	a.	NOUN
issue-312	131	4	(	(	PUNCT
issue-312	131	5	2006	2006	NUM
issue-312	131	6	)	)	PUNCT
issue-312	131	7	.	.	PUNCT
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issue-312	132	2	pytannya	pytannya	PROPN
issue-312	132	3	vplyvu	vplyvu	PROPN
issue-312	132	4	reformuvannya	reformuvannya	PROPN
issue-312	132	5	derzhavnoyi	derzhavnoyi	PROPN
issue-312	132	6	amortyzatsiynoyi	amortyzatsiynoyi	PROPN
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issue-312	132	15	pidpryyemstv	pidpryyemstv	NOUN
issue-312	133	1	[	[	X
issue-312	133	2	before	before	ADP
issue-312	133	3	the	the	DET
issue-312	133	4	impact	impact	NOUN
issue-312	133	5	of	of	ADP
issue-312	133	6	reform	reform	NOUN
issue-312	133	7	of	of	ADP
issue-312	133	8	state	state	NOUN
issue-312	133	9	amortization	amortization	NOUN
issue-312	133	10	policy	policy	NOUN
issue-312	133	11	in	in	ADP
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issue-312	133	24	[	[	PUNCT
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issue-312	134	6	in	in	ADP
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issue-312	134	8	.	.	PUNCT
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issue-312	134	15	)	)	PUNCT
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issue-312	137	2	amortization	amortization	NOUN
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issue-312	142	3	-	-	SYM
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issue-312	142	8	.	.	PUNCT
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issue-312	142	10	.	.	PUNCT
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issue-312	143	2	,	,	PUNCT
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issue-312	144	2	v	v	PROPN
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issue-312	144	4	politike	politike	PROPN
issue-312	144	5	kak	kak	PROPN
issue-312	144	6	osobaya	osobaya	PROPN
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issue-312	145	1	[	[	X
issue-312	145	2	changes	change	NOUN
issue-312	145	3	in	in	ADP
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issue-312	145	5	depreciation	depreciation	NOUN
issue-312	145	6	policy	policy	NOUN
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issue-312	150	2	.	.	PUNCT
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issue-312	154	6	countries	country	NOUN
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issue-312	156	2	«	«	PUNCT
issue-312	156	3	ekonomichni	ekonomichni	PROPN
issue-312	156	4	nauk	nauk	PROPN
issue-312	156	5	y	y	PROPN
issue-312	156	6	»	»	X
issue-312	157	1	[	[	X
issue-312	157	2	scientific	scientific	ADJ
issue-312	157	3	bulletin	bulletin	NOUN
issue-312	157	4	of	of	ADP
issue-312	157	5	kherson	kherson	PROPN
issue-312	157	6	state	state	PROPN
issue-312	157	7	university	university	PROPN
issue-312	157	8	.	.	PUNCT
issue-312	158	1	a	a	DET
issue-312	158	2	series	series	NOUN
issue-312	158	3	of	of	ADP
issue-312	158	4	"	"	PUNCT
issue-312	158	5	economic	economic	ADJ
issue-312	158	6	science	science	NOUN
issue-312	158	7	"	"	PUNCT
issue-312	158	8	]	]	PUNCT
issue-312	158	9	.	.	PUNCT
issue-312	159	1	v.	v.	ADP
issue-312	159	2	18	18	NUM
issue-312	159	3	182	182	NUM
issue-312	159	4	-	-	SYM
issue-312	159	5	185	185	NUM
issue-312	159	6	(	(	PUNCT
issue-312	159	7	in	in	ADP
issue-312	159	8	ukr	ukr	PROPN
issue-312	159	9	.	.	PUNCT
issue-312	159	10	)	)	PUNCT
issue-312	159	11	fedorovich	fedorovich	PROPN
issue-312	159	12	,	,	PUNCT
issue-312	159	13	v.	v.	PROPN
issue-312	159	14	,	,	PUNCT
issue-312	159	15	patron	patron	NOUN
issue-312	159	16	,	,	PUNCT
issue-312	159	17	a.	a.	NOUN
issue-312	159	18	(	(	PUNCT
issue-312	159	19	2007	2007	NUM
issue-312	159	20	)	)	PUNCT
issue-312	159	21	.	.	PUNCT
issue-312	160	1	ssha	ssha	PROPN
issue-312	160	2	.	.	PUNCT
issue-312	161	1	gosudarstvo	gosudarstvo	PROPN
issue-312	161	2	i	i	PRON
issue-312	161	3	ekonomika	ekonomika	VERB
issue-312	161	4	[	[	X
issue-312	161	5	usa	usa	PROPN
issue-312	161	6	.	.	PROPN
issue-312	161	7	state	state	NOUN
issue-312	161	8	and	and	CCONJ
issue-312	161	9	economy	economy	NOUN
issue-312	161	10	.	.	PUNCT
issue-312	162	1	]	]	PUNCT
issue-312	162	2	.	.	PUNCT
issue-312	163	1	mezhdunarodnyye	mezhdunarodnyye	NOUN
issue-312	163	2	otnosheniya	otnosheniya	PROPN
issue-312	164	1	[	[	X
issue-312	164	2	moscow	moscow	PROPN
issue-312	164	3	:	:	PUNCT
issue-312	164	4	international	international	ADJ
issue-312	164	5	relations	relation	NOUN
issue-312	164	6	]	]	PUNCT
issue-312	164	7	(	(	PUNCT
issue-312	164	8	in	in	ADP
issue-312	164	9	rus	rus	NOUN
issue-312	164	10	.	.	PUNCT
issue-312	164	11	)	)	PUNCT