Disminución significativa en el servicio de las Aeronaves-Maquetas de Instrucción, Norma Internacional NIC-SP 21.

Abstract

The Non-Commissioned Officers Academy of the Colombian Air Force "CT. Andrés M. Díaz" has at its service different types of aircraft which do not comply with airworthiness conditions, 1 however, these aircraft-models are used to complement the subjects of aeronautical maintenance, these subjects are covered in the curriculum of various technological programs offered by the school. Consequently, the present essay pursues as primary purpose to examine the International Accounting Standard for public sector NIC-SP 21 (by its Spanish acronym), deterioration of assets not producers of cash in which conceptual aspects will check all those clues and evidence of physical impairment of the aircraft-models for instruction and the significant and unexpected decrease in the value of operation or service potential.