Integrated depreciation management system

To substantiate the benefits of an integrated depreciation system, the article aims to find an optimal combination of methods of depreciation and calculation of the amount of profit and property taxes. Using the developed mathematical model, it is possible to calculate the amount of money released by the enterprise during the period of deferred taxation for the renewal of fixed assets and the amount of profit and property taxes to be paid. The method allows for conclusion that only the combination of the sum-of-the-years-digits (a decreasing depreciation option) and sum-of-the-years-digits (an increasing depreciation option) methods has the greatest economic effect, i.e. it allows for an increase in profit and property tax revenues to the budget.