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Theoretical aspects of economic expediency of investment in equipment for production renewal and its practical significance are considered. The macroeconomic situation in Ukraine, Structure of capital investments by the sources of funding and types of assets, current state of investment in fixed assets, the role and purpose of depreciation in the reproduction and updating of fixed assets are described. The possibility to use foreign experience in financing production renewal processes by using discounts from the income tax of the enterprise, permission to create funds of special forces to finance investment programs, tax investment credit is indicated, accelerated depreciation. It has been concluded that to maximize the use of the depreciation source for the needs of asset renewal it is necessary to implement appropriate regulatory and legal regulation in Ukraine.

Інвестиційне забезпечення процесів технічного оновлення виробництва: зарубіжний досвід та Україна.