Iryna Hryniuk



Funding of assets is a central issue in the work of managers. Most researchers consider depreciation only as a source of renewal of fixed assets, leaving out the fact that these funds will remain in current capital and finance the current activities of the company, until the moment of direct renewal of non-current assets. It considers to expedient to consider in more detail the equity capital and its components as sources of current capital financing. The aim of the article is to substantiate the depreciation fund as the source of current capital financing, as opposed to the widespread view of financing due to the depreciation of highly non-current assets.

Słowa kluczowe

current capital; own capital; depreciation; income

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ISSN (print) 1689-8966
ISSN (online) 2450-7040

Action funded by the Ministry of Science and Higher Education under the contract number 916/P-DUN/2019 by funds dedicated to dissemination of research findings. Preparing for publication papers in English and employing reviewers affiliated in research institutions abroad in 8 issues of the journal Acta Universitatis Nicolai Copernici Zarządzanie in 2019-2020: Vol. 46, No. 1-4 (2019), Vol. 47, No. 1-4 (2020)

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