%0 Journal Article %T Comparative characteristics of accounting and tax accounting of fixed assets %A Rybakina, A.S. %A Sharapova, V.M. %A Sharapova, N.V. %K fixed assets, accounting, tax accounting, initial cost, depreciation, linear method, non-linear method, depreciation bonus, depreciation group, useful life %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2024 %N 0 %P 5 %I ITBO University