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Issue № 47. December 2014

Directions for the Improvement of the Depreciation Policy in the Russian Federation

Boris E. Utkin

Graduate student, School of Public Administration, Lomonosov Moscow State University, Moscow, Russian Federation.
E-mail: Utkinb@rambler.ru

Maintaining and accumulating the economic potential of the country requires an improvement of productivity and efficiency of production and economic activity. Implementation of new technologies and innovations provides this increase. Investments play an important role in financing the innovative processes and projects. The article explores the structure of sources of funding for the reproduction of fixed assets and notes the importance of the role of capital investments. Special attention is paid to the necessity of renewal of the fixed assets for enterprises. An analysis of the main types of investment sources reveals the effectiveness of their own sources of funding — the of depreciation deductions. The author examines the experience of accelerated depreciation increasing the volume of investments in fixed assets in many economically developed countries and in Russia. The article presents a comparison of the state control over the use of depreciation in Russia and abroad and identifies the necessary measures to improve governance and the use of accrual depreciation in the Russian economy.

Keywords

Amortization, equity, accelerated amortization, equipment, production capital funds, sources of financing, modernization, depreciation charges, investments, foreign countries, innovative economy.

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