Keyword: «capital investments»

Sharing economy does not just improve economic indicators, but transforms market relations in various areas of society. The study of such areas that change economic relations in society and affect the development of the state is crucial for the economic recovery of the country.

The relevance of our research is due to the introduction of the new federal standard for capital expenditures accounting (Federal Standard for Accounting 26/2020 “Capital investments”). The purpose of the work is to study the accounting techniques and methods presented in the standard, as well as to make known information on the organization's capital investments associated with the acquisition of fixed assets in the financial statements. As a result of the study, the authors made a comparative analysis of the main changes in the accounting of capital investments introduced by Federal Standard for Accounting 26/2020 “Capital investments”, and revealed problems caused by the transition to accounting for capital investments according to the new standard.

The issues related to energy saving in the lighting installation of a fruit and vegetable store are considered. It is proposed to replace the existing modern energy-saving LED lamps of four types, their competitive advantages are evaluated. Lighting calculations and electrical calculations of lighting installations for selected lamps are conducted. The annual costs of electrical energy, the total capacity of the installations, and the capital costs for their implementation are determinedfor each option.