Abstract
The purpose of the research is to study the current trends and features of fixed assets use at the level of regional agro-industrial complex. The methods used in the process of work cover the groups of abstract-logical and statistical research methods. The methodology of the work consists in conducting comparative analysis of use efficiency of fixed assets in agricultural sector of the economy of Russia and Orel region, identifying the main reproduction problems of fixed assets in agro-industrial complex, and forming proposals to improve the process of updating fixed assets in agricultural sector of regional economy. The article analyzes the current state of fixed assets in the context of the Orel region and the Russian Federation in 2020-2022. The number of agricultural enterprises and their changes over the years, full accounting and book value of fixed assets, as well as their structure are considered. The indicators of the movement of fixed assets and the efficiency coefficient of their use are analyzed. Assessment of investments in fixed assets of agricultural organizations at the regional and federal levels was formed. The problems of updating fixed assets are identified and changes in the process of accumulation of depreciation funds are proposed.
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