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The article studies the economic essence of depreciation accounting. Various points of view are examined by the authors on the issue of the economic nature of depreciation deductions and the order of their reflection in accounting and reporting. Special attention is paid to the method of cost allocation for the acquisition of assets on the basis of their contribution to net income. It is established that in accounting, the compliance of two financial flows – income and expenditure of the company, and the comparison within specific reporting periods should be ensured. It is proposed to apply a method for reserving amounts of depreciation depending on the result of the financial activities of the company. The mechanism of redundancy is described in detail, the essence of which lies in the emergence of two streams of depreciation. It is proved that the proposed method of redundancy of depreciation deductions will take into account the trends in the income of the company’s activities and fully implement the principle of matching revenues expenses incurred.

Depreciation in the aspect of matching revenues and expenses of the company