| Depreciation | USA | Russia | Republic of Moldova |
| PHYSICAL WEAR AND TEAR | |||
| Recoverable wear | Postponed repair To postpone The cost of repair works | The cost of repair works | The value method The effective age method The regulatory method (including the expert method) |
| Unrecoverable wear | The effective age method | The effective age method The regulatory method The expert method | |
| FUNCTIONAL DEPRECIATION | |||
| Recoverable depreciation | Summing the costs necessary for removal | Summing the costs necessary for removal | Summing the costs necessary for removal |
| Unrecoverable depreciation | Capitalization of rent losses Capitalization of excessive expenditure | The modified method of capitalization of losses (or excessive costs) | Method of capitalization of losses of rent payment Method of capitalization of regulatory surplus losses |