Abstract:

The article studies the role the depreciation and depreciation policy of the country in modernizing the Russian economy. Based on the analysis of statistical data and corresponding indicators of about 100 leading domestic companies from the broad MICEX index (MICEXBMI) show the possibilities of depreciation as the most important source of financing capital investments. The article ends with the proposition of a mechanism for carrying out the amortization reform that is aimed at the structural restructuring of the economy and its transition to sustainable growth.