Developments in our country about depreciation applications (1926-2013 years between)

The aim of our thesis is to evaluate the development of applications in assets subject to depreciation practice development and justifications with tangible, intangible, depletable assets by the Profit Tax Law No. 755 by 1926, to the present day with 213 of Law No. The scope of the developments in the application of depreciation was examined within theoretical basis in the first part, legal basis in the second part and the third part was examined to determine the reasons for the improvement in depreciation allowances. With the literature research, aspects to the changes and the current application were showed by the state laws and the studies of the scientists. After it was appeared that our study would be moved to the desired point by the related regulations, reasons of the regulations and the published studies, we started to research the literature. It was hypothesized with the literature research that the effect of economic and social development were efficient to determine depreciation applications. Method was determined by "cause-and-effect relationship" investigation. The independent variable was evaluated as the existing situation. Developments were examined to date. Historical research was done with searching model. The information was checked by the "secondary data sources". The combination of quantitative and qualitative data with factual data and judicial data were used together, because the collected information was both with and without interpretation. Data were collected from the internet and publications in the library. Whether it was determined that changing reasons of depreciation applications were in accordance with the requirements of the day. With this determination; it was showed that the point was reached by the depreciation practices in the Tax Law and suggestions for the legal regulations. Keywords: Depreciation, useful life, depreciation rates, law no. 5432, law no. 213