THE REGISTRATION AND THE DEPRECIATION OF YOUNG TREE
               PLANTATIONS AND VINEYARDS

             Lecturer PhD Student Attila Szora TAMAS, attacosulting@yahoo.com
              Asistant PhD Student Iulian Bogdan DOBRA, diby_ec@yahoo.com
                         „1 Decembrie 1918” University Alba Iulia


        Abstract: This article wants to promote a point of view concerning the registration and
accounting procedures, the amortization calculation and the deduction of the expenses’ procedures
regarding the amortization for young tree plantations and vineyards, in light of the national and
international accounting and fiscal regulations.

       Key words: registration, depreciation, amortization, accounting, young tree planations and
vineyards.

       Jel codes: M41, D00, Q19.




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