Depreciations according to Tax Procedure Law rights it provides to taxpayers, and accounting

Tax procedure law, numbered 213, consists of 5 parts, and the third one of these parts is about valuation. Depreciations, which are the third part of the Valuation section consist of three parts within themselves; and are divided as depreciation in assets, depreciation in receivables and capital, and specific cases. Under the title of Depreciation in Assets According to Tax Procedure Law; fundamental topics such as the depreciation topic, depreciation methods, and depreciation time are examined. Depreciation of receivables are examined in three parts as doubtful debts, worthless debts, and abdicated debts. Finally, depreciations in capital are examined in four sections as reimbursement of capital, venture capital fund, foundation and organization expenditures, and specific costs. In our study, under the topic of depreciation of assets, fundamental information about depreciation, the conditions, which are necessary for depreciation of receivables and depreciation of capital, also viewpoint of tax office to the issue in the direction of provisions of law and rulings are given place. In application of depreciation procedure concerned, in case of business being an institute and/or real persons or according to the sort of book kept, the advantages provided are given place and, sometimes, a comparative viewpoint is introduced. Finally, with original examples of accounting, recognition processes related to application of receivable and depreciation in capital, and in special cases are given place in accordance with general communique on accounting system application.