Abstract:

Up to date, there is a lack of investment in the real sector of the economy in Russia. The consequence of underinvestment is a high level of capital consumption in the leading sectors of the economy: engineering, energetics, and others. Under the conditions of imposed economic sanctions, investments from abroad have practically ceased, and the cost of credit resources in the domestic market remains highly overstated, so the problem of finding own funds for the purpose of renewing fixed capital becomes particularly urgent. Such a resource is the company's amortisation funds. The accelerated amortization mechanism is analyzed in the article as the most important way of accelerated accumulation of own funds intended for financing projects to update industrial base of industrial enterprises.