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National Security
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Shekhovtsova, Y.A. Improvement of the amortization policy of the Russian Federation as the means for the strengthening its investment security

Abstract: The author discusses the most considerable shortcomings of the Russian amortization policy, which preclude due implementation of one of its functions: the investment security guarantees. Firstly, the Russian amortization policy fails to guarantee collection and provision of the accurate information on the amount of amortization depreciations in specific enterprises, branches and regions. Secondly, it does not provide for the state control over the intended expenditure of amortization depreciations. Thirdly, it does not guarantee due intensity of simple reproduction of capital assets. Fourthly, it allows for the lowered cost of the property which is subject to amortization. The author also makes proposals in order to avoid the above-mentioned shortcomings.

Keywords:

economics, security, investments, amortization, amortization policy, amortization fund, norms of amortization, accelerated amortization, reproduction, state regulation.

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