The need for the improvement of debt rates for innovation companies
The article is dedicated to the searching of the innovation companies <sup>,</sup> capital optimum structure. Their specific feature is a high portion of nonmaterial assets in the total sum of assets. Having analyzed the debt capital cost <sup>,</sup> dependence on specific weight of nonmaterial actives, the authors came to the conclusion that coupon <sup>,</sup> s rates of high-technology companies <sup>,</sup> bonds <sup>, </sup> greatly exceed debt capital cost companies with the small portion of nonmaterial actives.