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The article analyzes the methodology for calculating depreciation and assessing the condition of fixed assets. The absence of conditionality of the period of use and depreciation allowance of fixed assets due to their physical wear and tear in specific production conditions is revealed. Thus, it is concluded that the theoretical estimates of the condition of fixed assets do not correspond to their actual physical wear and tear. The internal contradictions of the indicator of return on capital are investigated, its inconsistency with the essence of production is revealed. The absence of a criterion for the need for renovation investment is mentioned as one of the negative consequences of the existing methodological approaches to assessing the condition of fixed assets. In order to overcome the shortcomings and negative consequences of the methodology for assessing the condition of fixed assets, the relationship between the depreciation coefficient, the technical accelerator and the integral indicator of physical wear is revealed. To characterize the dependence of the volume of production and operating costs on the physical depreciation of fixed assets, a conversion factor is substantiated and introduced. Formal models of indicators of production and return on capital are presented. They reflect partial and generalizing coefficient of conversion of fixed assets as well as the interest rate and the level of inflation. The moment of zero efficiency of fixed assets is substantiated as a criterion of necessity and timeliness of renovation investments. In addition, the concept of the period of their effective use is introduced.

Technical and Economic Assessment of the Condition of Fixed Assets and the Criterion of the Validity of Recovery Investments