Khoma S. Accounting and analysis of fixed assets amortization at the enterprises of oil and gas extracting complex

3. Object – forming process of accounting-analytical information about depreciation of fixed assets at oil and gas extracting complex enterprises. Aim – to ground theoretical and methodical principles; to work out instructions for improving the accountihg and analysing the depreciation of fixed assets at oil and gas extracting enterprises. Methods – induction, deduction, generalization, comparison, supervision, analytical, statistical, abstract-logical, dialectical cognition, economical analysis. Results – theoretical and methodical principles of accounting and analysing the depreciation of fixed assets have been extended, and the instructions for their improvement at oil and gas extracting enterprises have been developed. Innovation – improved methods for accounting depreciation considering aspects of fixed assets usage at oil and gas extracting enterprises have been developed and theoretically grounded. Implementation – oil and gas Extracting Companies “Nadvirnanaftogas” and “Dolynanaftogas”, educational process. Field – oil and gas extracting industry of Ukraine.