Essential characteristics of the fixed funds of the enterprise

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In the article, the essence of the category "fixed production assets" is determined. Basic differences have been established between this concept and the terms "fixed capital", "fixed assets". The sources have been identified, due to which the formation of fixed assets occurs. The role of fixed assets at the macro and micro levels is determined.

Fixed assets, production process, depreciation

Короткий адрес: https://sciup.org/170188091

IDR: 170188091   |   DOI: 10.24411/2500-1000-2020-10989

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