Amortization - a source of reproduction of fixed capital of agricultural organizations of Yaroslavl region
Different treatments of concepts «amortization» and «depreciation charges» are considered in the article. The data of the analysis of fixed capital reproduction process and influence of fixed capital wear rate on economic indicators of activity of agricultural organizations of Yaroslavl region are presented. By results of researches it is cuncluded that in the conditions of market economy free accumulating of depreciation charges on the special depositary bank account will be the most effective.