employee
student
Depreciation expenses are an important element in determining the rental fee for the use of motor rail rolling stock, which is charged by the Directorate of Motor Rail Rolling Stock (hereinafter DMV) to the commuter rail company. The article addresses topical issues of depreciation calculation as one of the sources for the reproduction of fixed assets, and its impact on the financial performance of the Directorate under conditions of regional subsidies for commuter fares and control over the economic justification of costs included therein. Additionally, the authors analyse the impact of reclassification of repairs of motor rail rolling stock on their cost, and consequently on the expenses and financial performance of the Directorate.
depreciation, major overhaul, motor rail rolling stock, fee rate, reclassification, Directorate of Motor Rail Rolling Stock, operational expenses, commuter fares, capital investments, investments
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