TY JOUR TI Comparative characteristics of accounting and tax accounting of fixed assets KW fixed assets KW accounting KW tax accounting KW initial cost KW depreciation KW linear method KW non-linear method KW depreciation bonus KW depreciation group KW useful life JO JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT AU Rybakina, A.S. AU Sharapova, V.M. AU Sharapova, N.V. PY 2025 IS 0 PB Autonomous Commercial Organization for Additional Professional Education Center for the Development of Education and Science