Organization of analytical accounting for amortization of fixed assets for the purpose of their reproduction

In this article the questions of depreciation of fixed assets, the main objectives of their reproduction, sources of their financing are raised. Also the problem of inappropriate use of a sinking fund is considered. A system of analytical accounting for account 02 “Depreciation of fixed assets” using subaccounts, reflecting information on the accumulation and use of own sources of reproduction of fixed assets, is proposed.