The object of study of the article is scarcity and the replaceability of depreciable/depreciated assets with similar assets and the goal is the acquisition of new assets during the inflation conditions and the neutralization of the poverty effect of the inflation by creating an additional reserve fund of assets. In Armenia, as in every developed and developing country, the permissible rate of inflation is fixed by law, with its deviations. For example, in RA, according to Article 4 of the RA Law "On the State Budget of RA 2024" (previous years similarly) and until these last years as well, the permissible amount of inflation is 4% ± 1.5%. In UK - 2%, in the USA - from 5%-1/4 to 5%-1/2, etc. Given that price stability or the restoration of price stability does not, in fact, mean a return to a fixed price or point, but rather a state of slow and steady price growth, this raises the question of when inflation deviates from the legally defined above the permissible limit, how it relates to the context of substitutability of real sector assets. In other words, during the useful life of assets, in addition to the effects of obsolescence and physical depreciation, there is a certain difference between the current value and the amount of accumulated depreciation at the time of acquisition of a similar asset, as a result of which the acquisition of a new or modern asset requires additional expenses. In this context, the article raises the issue of replaceability of depresiable fixed assets with new ones and the creation of an additional reserve fund during inflation in the form of an expense, as a deduction from the tax base in a given year. As a scientific result, it is proposed to define the amount of the reserve fund as a deduction from the tax base, and the calculation methodology as presented in the point of scientific result.