THE PROBLEM OF IMPROVING THE DEPRECIATION POLICY AND RESTORING BASIC FUNDS OF ENTERPRISES OF KALININGRAD REGION
Summarizes the approaches to improvement depreciation policy of the enterprises with optimized life cycles, and recovery of fixed assets. Analyzes wear and restoration, the coefficients of disposal and renewal of fixed assets of enterprises of the Kaliningrad region. It is emphasized that the loss arising from the use of outdated equipment reduce the ability of enterprises to implement capital investment in renewal of fixed assets from savings in the form of depreciation. The amount of accumulated depreciation should take into account the timing of the optimal use of fixed assets and changes in the value of new fixed assets.