Suspension of Depreciation and Amortization vs. Government Financial Support for Businesses: An International Comparison
DOI:
https://doi.org/10.4468/2024.1.04baldisseraKeywords:
COVID-19 pandemic, depreciation and amortization, public financial support, Italian micro-enterprises, international comparisonAbstract
The macroeconomic crisis caused by COVID-19 has led many governments to take emergency actions for safeguarding businesses. In Italy, the suspension of depreciation and amortization (D&A) accounting represented a notable measure as it did not entail expenses for the state. This study aims to evaluate the impact of D&A suspension compared to that of international policies implemented with public financial disbursement. The results show that the measure – quantified in terms of lower business losses – has reached a significant extent, comparable to that of actions financed through public spending.
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