RESTORATION REPRODUCTION OF THE AMORTIZATION

Abstract

Brief description of state assets in the country allowed to once again prove the necessity of expanded reproduction as the basis for strengthening the country’s economic potential. The worsening situation for organizations not using accrued funds to upgrade production, contributes to increasing the gap between real depreciation and financial capacity recovery of assets. The basic conditions for efficient investment in fixed assets are valid and the newly introduced mechanisms and tools depreciation and tax policies that give the organization a broad possibilities adjust the amounts accrued depreciation, taking into account the prevailing conditions of production and operation of plant and equipment, as well as legal persons are deprived of incentives for expanded reproduction and investment. To restore the reproductive function of depreciation in the article deals with the nature of depreciation in the innovation economy, aspects of the target to use sinking fund and is widely used in countries near and far abroad mechanisms to stimulate investment activity.