Depreciation charges as a source of fixed assets renewal
Journal: Vestnik Universiteta
Year: 2025

Normal functioning of any industrial enterprise significantly depends on the technical equipment of production. Low investment activity of economic entities, which in recent years contributed to a high degree of physical and moral depreciation of fixed assets, in the conditions of reduced opportunities for public investment due to the sanctions, limited credit availability, and high rates of the Bank of Russia strengthen the role and importance of own sources of economic entities in fixed assets