Publication Information

{'id': 'https://openalex.org/W2907399674', 'doi': 'https://doi.org/10.30838/p.es.2224.050618.195.123', 'title': 'Conceptual and theoretical basis of accounting of the depreciation and wear of noncurrent assets of the enterprise', 'display_name': 'Conceptual and theoretical basis of accounting of the depreciation and wear of noncurrent assets of the enterprise', 'publication_year': 2018, 'publication_date': '2018-06-05', 'ids': {'openalex': 'https://openalex.org/W2907399674', 'doi': 'https://doi.org/10.30838/p.es.2224.050618.195.123', 'mag': '2907399674'}, 'language': 'en', 'primary_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.30838/p.es.2224.050618.195.123', 'pdf_url': 'http://economicspace.pgasa.dp.ua/article/download/195-204/150687', 'source': {'id': 'https://openalex.org/S4306508690', 'display_name': 'Economic scope', 'issn_l': '2224-6282', 'issn': ['2224-6282', '2224-6290'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'bronze', 'oa_url': 'http://economicspace.pgasa.dp.ua/article/download/195-204/150687', 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5059469769', 'display_name': 'Liubomyr Pylypenko', 'orcid': 'https://orcid.org/0000-0003-4306-7531'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'L. M. Pylypenko', 'raw_affiliation_strings': ['Національний університет «Львівська політехніка»'], 'affiliations': [{'raw_affiliation_string': 'Національний університет «Львівська політехніка»', 'institution_ids': []}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5089110977', 'display_name': 'Yuliia Demska', 'orcid': 'https://orcid.org/0000-0001-6017-1555'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Ju. V. Demska', 'raw_affiliation_strings': ['Національний університет «Львівська політехніка»'], 'affiliations': [{'raw_affiliation_string': 'Національний університет «Львівська політехніка»', 'institution_ids': []}]}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.478, 'has_fulltext': False, 'cited_by_count': 4, 'citation_normalized_percentile': {'value': 0.829533, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 77, 'max': 79}, 'biblio': {'volume': '0', 'issue': '134', 'first_page': '195', 'last_page': '204'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T13172', 'display_name': 'Economic Issues in Ukraine', 'score': 0.9851, 'subfield': {'id': 'https://openalex.org/subfields/2000', 'display_name': 'General Economics, Econometrics and Finance'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T13172', 'display_name': 'Economic Issues in Ukraine', 'score': 0.9851, 'subfield': {'id': 'https://openalex.org/subfields/2000', 'display_name': 'General Economics, Econometrics and Finance'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T13278', 'display_name': 'Economic and Business Development Strategies', 'score': 0.9665, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T12922', 'display_name': 'Business and Economic Development', 'score': 0.9626, 'subfield': {'id': 'https://openalex.org/subfields/2308', 'display_name': 'Management, Monitoring, Policy and Law'}, 'field': {'id': 'https://openalex.org/fields/23', 'display_name': 'Environmental Science'}, 'domain': {'id': 'https://openalex.org/domains/3', 'display_name': 'Physical Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/amortization', 'display_name': 'Amortization', 'score': 0.97340816}, {'id': 'https://openalex.org/keywords/depreciation', 'display_name': 'Depreciation (economics)', 'score': 0.89827734}, {'id': 'https://openalex.org/keywords/capital', 'display_name': 'Capital (architecture)', 'score': 0.44569376}, {'id': 'https://openalex.org/keywords/capital-asset', 'display_name': 'Capital asset', 'score': 0.42493182}], 'concepts': [{'id': 'https://openalex.org/C2781198434', 'wikidata': 'https://www.wikidata.org/wiki/Q4064479', 'display_name': 'Amortization', 'level': 3, 'score': 0.97340816}, {'id': 'https://openalex.org/C81657359', 'wikidata': 'https://www.wikidata.org/wiki/Q5322573', 'display_name': 'Earnings before interest, taxes, depreciation, and amortization', 'level': 3, 'score': 0.9077577}, {'id': 'https://openalex.org/C95383336', 'wikidata': 'https://www.wikidata.org/wiki/Q4198710', 'display_name': 'Depreciation (economics)', 'level': 5, 'score': 0.89827734}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.53475535}, {'id': 'https://openalex.org/C196324498', 'wikidata': 'https://www.wikidata.org/wiki/Q5164765', 'display_name': 'Consumption of fixed capital', 'level': 5, 'score': 0.46723467}, {'id': 'https://openalex.org/C83646750', 'wikidata': 'https://www.wikidata.org/wiki/Q193893', 'display_name': 'Capital (architecture)', 'level': 2, 'score': 0.44569376}, {'id': 'https://openalex.org/C30472729', 'wikidata': 'https://www.wikidata.org/wiki/Q955421', 'display_name': 'Fixed asset', 'level': 3, 'score': 0.44224408}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.42934948}, {'id': 'https://openalex.org/C19963470', 'wikidata': 'https://www.wikidata.org/wiki/Q5035695', 'display_name': 'Capital asset', 'level': 2, 'score': 0.42493182}, {'id': 'https://openalex.org/C527412718', 'wikidata': 'https://www.wikidata.org/wiki/Q855395', 'display_name': 'Interpretation (philosophy)', 'level': 2, 'score': 0.42180812}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.42038393}, {'id': 'https://openalex.org/C162118730', 'wikidata': 'https://www.wikidata.org/wiki/Q1128453', 'display_name': 'Actuarial science', 'level': 1, 'score': 0.33199182}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.29730457}, {'id': 'https://openalex.org/C2776943663', 'wikidata': 'https://www.wikidata.org/wiki/Q165687', 'display_name': 'Human capital', 'level': 2, 'score': 0.2145977}, {'id': 'https://openalex.org/C2778348673', 'wikidata': 'https://www.wikidata.org/wiki/Q739302', 'display_name': 'Production (economics)', 'level': 2, 'score': 0.20054135}, {'id': 'https://openalex.org/C175444787', 'wikidata': 'https://www.wikidata.org/wiki/Q39072', 'display_name': 'Microeconomics', 'level': 1, 'score': 0.16535121}, {'id': 'https://openalex.org/C44750222', 'wikidata': 'https://www.wikidata.org/wiki/Q1897397', 'display_name': 'Financial capital', 'level': 3, 'score': 0.16292736}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.14731938}, {'id': 'https://openalex.org/C50522688', 'wikidata': 'https://www.wikidata.org/wiki/Q189833', 'display_name': 'Economic growth', 'level': 1, 'score': 0.09461844}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.0}, {'id': 'https://openalex.org/C2777764128', 'wikidata': 'https://www.wikidata.org/wiki/Q189539', 'display_name': 'Loan', 'level': 2, 'score': 0.0}, {'id': 'https://openalex.org/C58202505', 'wikidata': 'https://www.wikidata.org/wiki/Q5035700', 'display_name': 'Capital formation', 'level': 4, 'score': 0.0}, {'id': 'https://openalex.org/C166957645', 'wikidata': 'https://www.wikidata.org/wiki/Q23498', 'display_name': 'Archaeology', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C199360897', 'wikidata': 'https://www.wikidata.org/wiki/Q9143', 'display_name': 'Programming language', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C95457728', 'wikidata': 'https://www.wikidata.org/wiki/Q309', 'display_name': 'History', 'level': 0, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': True, 'landing_page_url': 'https://doi.org/10.30838/p.es.2224.050618.195.123', 'pdf_url': 'http://economicspace.pgasa.dp.ua/article/download/195-204/150687', 'source': {'id': 'https://openalex.org/S4306508690', 'display_name': 'Economic scope', 'issn_l': '2224-6282', 'issn': ['2224-6282', '2224-6290'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.30838/p.es.2224.050618.195.123', 'pdf_url': 'http://economicspace.pgasa.dp.ua/article/download/195-204/150687', 'source': {'id': 'https://openalex.org/S4306508690', 'display_name': 'Economic scope', 'issn_l': '2224-6282', 'issn': ['2224-6282', '2224-6290'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W4225698757', 'https://openalex.org/W4212981770', 'https://openalex.org/W2952221942', 'https://openalex.org/W2948091188', 'https://openalex.org/W2907399674', 'https://openalex.org/W2597235678', 'https://openalex.org/W2519347863', 'https://openalex.org/W2478251566', 'https://openalex.org/W2137854425', 'https://openalex.org/W1587651860'], 'abstract_inverted_index': {'Depreciation': [0], '(amortization)': [1, 42, 65, 108, 132, 144], 'and': [2, 4, 21, 43, 45, 66, 68, 97, 106, 118, 128, 164], 'wear': [3, 44, 67], 'tear': [5, 46, 69], 'of': [6, 12, 24, 30, 37, 40, 50, 61, 76, 79, 89, 102, 113, 120, 125, 130, 142, 145, 154, 162], 'noncurrent': [7, 62, 146], 'assets': [8, 147], 'are': [9, 71, 92], 'important': [10], 'objects': [11], 'accounting.': [13], 'Their': [14], 'amount': [15], 'affects': [16], 'both': [17], 'the': [18, 25, 28, 35, 54, 56, 59, 74, 77, 87, 111, 114, 126, 159, 169], 'financial': [19, 22], 'position': [20], 'performance': [23], 'enterprise.': [26], 'However,': [27], 'existence': [29], 'various': [31], 'scientific': [32], 'approaches': [33, 57], 'to': [34, 110, 136], 'interpretation': [36, 60], 'economic': [38, 160], 'essence': [39, 70], 'depreciation': [41, 64, 107, 131, 143], 'requires': [47], 'additional': [48], 'research': [49], 'these': [51, 90], 'concepts.': [52], 'In': [53], 'article': [55], 'for': [58], "assets'": [63], 'considered': [72], 'on': [73, 151], 'basis': [75], 'analysis': [78, 124], 'relevant': [80], 'recent': [81], 'researches.': [82], 'It': [83], 'is': [84, 99, 149], 'proved': [85], 'that': [86, 138], 'content': [88, 127], 'concepts': [91, 133], 'different,': [93], 'but': [94], 'interrelated.': [95], '"Wear': [96], 'tear"': [98], 'a': [100, 139, 152], 'characteristic': [101], 'assets,': [103], 'their': [104], 'condition,': [105], 'refers': [109], 'capital': [112, 165], 'enterprise,': [115], 'its': [116], 'preservation': [117], 'restoring': [119], 'qualitative': [121], 'characteristics.': [122], 'The': [123], 'evolution': [129], 'has': [134], 'allowed': [135], 'determine': [137], 'modern': [140], 'methodology': [141], 'accounting': [148], 'based': [150], 'combination': [153], 'several': [155], 'concepts,': [156], 'among': [157], 'which': [158], 'concept': [161, 167], 'amortization': [163], 'maintenance': [166], 'play': [168], 'prominent': [170], 'role.': [171]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2907399674', 'counts_by_year': [{'year': 2024, 'cited_by_count': 2}, {'year': 2023, 'cited_by_count': 1}, {'year': 2021, 'cited_by_count': 1}], 'updated_date': '2025-01-04T19:15:44.762757', 'created_date': '2019-01-11'}