Wear and reproduction of fixed assets in the formation of the depreciation policy of the enterprise

This study considers the essence of wear, depreciation of fixed assets, their significance in the process of formation and management of the depreciation fund of the enterprise in the context of reproduction of fixed assets of the enterprise. This article proposes the choice and justification of the forms of reproduction of fixed assets of the enterprise from the point of view of their physical and moral wear, the analysis of expanded reproduction of fixed assets in the implementation of various construction functions: technical re-equipment, reconstruction, expansion of existing enterprises, and the construction of new production facilities.