TY JOUR TI About some aspects of accounting KW the account KW the fixed assets KW made production JO Actual directions of scientific researches of the XXI century: theory and practice AU Sapelkina, A.. AU Smotrova, O.. PY 2014 IS 2 PB FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov