Análisis del método de línea recta en la depreciación de activos.

Abstract

The present work called analysis of the straight-line method in asset depreciation analyzes the way depreciation is a mechanism to recognize the loss of value that a good or an asset suffers from the use of it over the time, and due to the fact that companies use fixed assets to develop and improve their competitive conditions in the market, these elements need to be replaced to avoid economic and productive problems. The qualitative methodology through the literature review of scientific articles that cover this topic will allow to understand and identify how the application of the depreciation method in a straight line helps companies to comply with the regulations established by the regulatory institutions and at the same time, it guarantees the maintenance of the economic activities of the entity.