Condition of fixed assets and investments of commercial organizations in Russia

Budagov Georgii Alekseevich

Fixed assets are a basis of the production capacity of commercial organizations. The development of enterprises, improving the quality of products and market position in many respects depend on the condition of fixed assets and investments in them. The author of the paper investigates the main tendencies of the dynamics of cost, structure and wear of fixed assets also the dynamics of investment, including the areas of economic activities and sources of financing of the Russian commercial organization.

Keywords:CAPEX, fixed asset, fixed capital, accumulated depreciation, sources of investment, direction of investment, investment deficit.