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## Fixed assets and depreciation on the example of Grupa LOTOS S.A. in Gdansk

### Anna Świąder

#### Abstract

The intention of this paper is to present an overview of fixed assets and depreciation on the example of Grupa Lotos SA in Gdansk. Fixed assets are an important element of the Company's assets. This significantly affect the nature and aspect of its activities. Fixed assets belong to the assets of the Company, have a significant indirect impact on the liquidity of current assets of the Company. Every company has to deal with such a special phenomenon which is depreciation. From the point of view of practice it is of crucial importance in particular depreciation because it is the timing of the costs associated with the introduction of the Company's specific assets. This work is an attempt to examine the depreciation policy in practice and so the rules for determining the initial value, depreciation methods, choice of depreciation rates within the Company. The work consists of three chapters. In the first chapter brought closer to the problem of fixed assets in the accounting law and tax law. The remainder of this chapter are Classification of Fixed Assets and included the issue of determining the initial value of fixed assets. This chapter closes idea of records and documentation of fixed assets. The second chapter is devoted entirely components subject to amortization process. This chapter discusses such issues as the principles and methods of depreciation and frequency of depreciation. Chapter closes the issue of differences between the carrying amount and tax depreciation. The third and last section of work is to show the application of the principles and methods of depreciation of fixed assets, in practice, the example of Grupa Lotos SA It presents a brief description of the Company. They presented the principles fixed assets register and the procedure for calculating depreciation in the studied company. The whole of this work closes ending. In addition, at the end it contains a rich literature, which forms the basis for the preparation of that work. When writing the work used the available literature in the field of accounting, finance and information materials of the Company.
Diploma type
Engineer's / Bachelor of Science
Diploma type
Bachelor thesis
Author
Anna Świąder (CESS) Anna Świąder,, College of Economics and Social Sciences (CESS)
Title in Polish
Środki trwałe i ich amortyzacja na przykładzie Grupy LOTOS S.A. w Gdańsku
Supervisor
Magdalena Anna Kludacz-Alessandri (CESS) Magdalena Anna Kludacz-Alessandri,, College of Economics and Social Sciences (CESS)
Certifying unit
College of Economics and Social Sciences (CESS)
Affiliation unit
College of Economics and Social Sciences (CESS)
Study subject / specialization
, Ekonomia
Language
(pl) Polish
Status
Finished
Defense Date
01-07-2016
Issue date (year)
2016
Reviewers
Magdalena Anna Kludacz-Alessandri (CESS) Magdalena Anna Kludacz-Alessandri,, College of Economics and Social Sciences (CESS) Mariusz Plich (CESS) Mariusz Plich,, College of Economics and Social Sciences (CESS)
Keywords in Polish
Aktywa, amortyzacja, cena nabycia, cena sprzedaży, funkcja amortyzacji, metoda amortyzacji, księga inwentarzowa, środki trwałe, tabela amortyzacyjna, umorzenie.
Keywords in English
Assets, depreciation, purchase price, sale price, the function of depreciation, amortization method, the book Inventory, fixed assets, amortization table amortization
Abstract in Polish
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Środki trwałe i ich amortyzacja na przykładzie Grupy LOTOS SA w Gdańsku pdf.pdf
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Local fields
Identyfikator pracy APD: 11345

Uniform Resource Identifier
https://repo.pw.edu.pl/info/bachelor/WUT496f57ed6ac2480d8392c0d8ac90a943/
URN
urn:pw-repo:WUT496f57ed6ac2480d8392c0d8ac90a943

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