Some approaches to determining the wear and tear of an enterprise fixed assets

The article considers the content of depreciation policy, analysis of existing interpretations of this concept by domestic scientists. The main requirements for the successful implementation of depreciation policy include clarity of accrual methods, timeliness of revaluations and consideration of inflationary factors. Formation of depreciation policy should be related to the processes of reproduction and renewal of fixed assets. It is important to compare the indicators of technical condition with the indicators of efficiency of their use, especially in the construction industry, at the level of federal districts of the Russian Federation. This will help to identify problem areas and optimize asset management, which in turn contributes to more efficient investment of resources and extension of fixed assets service life.