Directions of increasing the role of depreciation as a source of reproducing fixed capital in agriculture

The article presents the results of studies of the structure of sources of reproducing fixed capital in agriculture of the country and the region (Orel oblast) and assesses the place and role of depreciation in investment resources. The results of the study have allowed us to propose a series of recommendations to enhance the role of amortization as a source of renewal and modernization of fixed capital in agriculture of the region. The practical application of recommendations would contribute to solving the problem of the target use of funds of depreciation and economic growth in the agricultural sector, as well as raise incomes of the regional budget of the subject of the Russian Federation.