Chystyakova I. Economic Incentives of the Reproduction of Fixed Assets in the Depreciation Policy of Housing and Utilities

Object of research: process of influence of an amortisation policy on maintenance of renewal of the basic means in housing-and-municipal sphere. Research methods: the economic analysis; discounting; economic mathematical modelling; calculation on PC with use of standard functions Microsoft EXCEL. The purpose: working out of theoretical, methodical and practical recommendations concerning a substantiation of a choice of methods of amortisation in different under branches of housing and communal services and improvement of the organizational-economic mechanism of creation of a real sinking fund and its use as an investment resource of a reconstruction of the basic means. It is improved: terms framework concerning a category of amortisation and theoretical principles concerning genesis and historical development of the mechanism of amortisation. Had the further development: principles of a polyelement method of calculation of norms of amortisation for buildings and constructions and organizational schemes of working out of the program of stimulation of increase of efficiency of use of amortisation as a source of investments on renewal of the basic means. It is introduced: system of indicators of the primary documentation of the statistical account of the basic means of the housing-and-municipal enterprises. Use sphere: in practical activities of the housing-and-municipal enterprises and higher educational institutions.