Economic amortization of physical fixations in the Algerian economic Company, case study of ‎Directorate of Maintenance, Sonatrach, Laghouat.‎

Abstract

These field studies conducted in Sonatrach Direction Maintenance Laghouat and seek to highlight the reality of the use of Economic amortization brought him financial accounting system and derived from international accounting standards. With more emphasis on economic amortization of office buildings because of its high value and percentage of the total assets of Direction Maintenance Laghouat, So this study has concluded that the economic amortization applicable does not reflect the economic reality and do not represent the image true to the reality of economic company, knead because the mother company Sonatrach imposed All of the units lineage segmentation and uniform amortization rates applied to all office buildings in different kinds and shapes without taking into account the nature of the presence or construction site.