Reprodukce majetku malých obcí

Abstract

Asset Replacement of Small Municipalities

The thesis is focused on long-term community asset and searching of resource for its gradual recovery. This thesis describes the villages asterritorial autonomous units and also rules for their economy and focuses on formulation of book depreciation by using the categorization of long-term asset and its division into the so called depreciation groups. There is economy analysis of chosen municipality in the practical part and based on the found amount of annual depreciation is assessed the ability of municipality to ensure sufficient recovery of assets from its own resources.