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 |