ACCOUNTING FOR THE CONSEQUENCES OF AN UNMANNED AERIAL VEHICLE ATTACK
Rubrics: FINANCE
Abstract and keywords
Abstract (English):
Information about drone attacks is becoming almost daily. Accountants are forced to determine economic damage and record accounting losses from air attacks. The total damage is the destruction caused by the shock wave, the resulting fire and liquidation measures. The article proposes the author's methodology for accounting for the costs of repair and restoration of damaged objects. Demolition and dismantling in case of impossibility or unprofitability of repair work. As well as social benefits to the victims, including a social allowance for burial.

Keywords:
drone, quadcopter, terrorist act, dismantling, insurance payments, social benefits.
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References

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