Businesses will have a certain number of basic tools to operate. The main tools are said to be those that are used at the enterprise for many years: that is, buildings, structures, machines and tools. They form the bulk of the national wealth. The main tools become obsolete in the process of Use, and the unung value is gradually transferred to the cost of the mahsuslot (work, service) being produced. That is why the underlying tools are evaluated at initial (recovery) and residual values. In the analysis of fixed assets, an assessment is made of the level of armament of the enterprise with fixed assets, their technical condition and indicators of movement, indicators of efficiency and condition.

fixed assets; initial value of fixed assets; coefficient of wear of fixed assets; coefficient of renewal of fixed assets; movement of fixed assets; outflow of fixed assets; coefficient of suitability of fixed assets; indicator of fund efficiency and fund capacity; coefficient of extensiveness and intensive use of fixed assets, moving equipment, equipment; coefficient of shift performance of equipment,

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