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