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аморт отчисления которые делаются из расчета стоимости на срок использования убиваемой вещи чтобы купить потом такую же вещь в бух учете называются depreciation charges Вот если есть желание выдержка: Depreciation may not be included in the rate structure unless the funds generated by the depreciation charge are set aside in a depreciation reserve. Depreciation will be a charge against the operating unit and a credit to a separate reserve account maintained in the Plant Fund. The purchase of replacement equipment will be charged against the reserve to the extent of the balance. Purchase of equipment which is not a replacement of the depreciable equipment will be charged to the operating account.
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