Abstract
One of the most significant economic indicators characterizing the resource potential of an agro-industrial complex and influencing the level of efficiency of production processes is a high level of fixed assets. The specificity of agricultural production lies in its high dependence on natural and climatic factors, which has a negative impact on the investment activity of the industry. Consequently, for the implementation of reproduction processes, agricultural enterprises are forced to use their own sources, one of which is depreciation capital. In the course of the study, the following were used: a system method, analysis, analogy, synthesis, observation, modeling, abstract-logical and economic-statistical. In the course of the study, a definition of depreciation capital was given, as well as the place of depreciation capital in the structure of the capital of agribusiness enterprises was determined. The concept and essence of the depreciation policy of agro-industrial complex enterprises are given, the factors influencing its implementation are indicated. The reasons for the refusal to create and use depreciation capital by agricultural enterprises in modern economic conditions are determined and the positive aspects of the functioning of the depreciation policy at agribusiness enterprises are given.
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