Keyword: «depreciation fund utilization factor»

Currently, in Russia, regulations of various levels regulate the calculation and accounting of depreciation charges, but there is no control over their use. The role of the depreciation fund as a source of reproduction of fixed assets of the enterprise has changed significantly over the past decades. At the same time, the task of updating fixed assets and finding sources of financing for this process has remained one of the main tasks in the economy for many years. The article investigates the causes, conse-quences and possible solutions to the problem of misuse of the depreciation fund.