DEPRECIATION AND INPUT OF FIXED ASSETS ON THE RAILWAYS

Abstract

Despite the increased financing volume of railway transport investment, the level of deterioration of its rolling stock and infrastructure hardly reduces. One of the reasons hindering the development of railways in Russia is the lack of depreciated assets even for simple reproduction, and therefore an adequate flow of investment is required to solve the problem of replacing the old fixed assets with the new fixed assets. To justify the additional financial resources it is necessary in this case to provide an accurate reassessment of both original and the current market price of fixed assets, which are on the balance sheet. But above all, it is required to find methodological approaches, appropriate to the tasks, to achieve reliable monitoring of threshold quantities, as well as balance of reproduction and renewal of fixed assets, increase in productive possibilities capacity of the sector in general.