An important role in the production and economic activities of any organization belongs to fixed assets. Production efficiency depends on the condition of fixed assets, their quantity, technical level, cost and age structure. For most economic entities, fixed assets are the basis of production processes, which make up the main share in the total amount of fixed capital of the enterprise. The analysis of indicators of fixed assets is carried out to determine their quantity, cost, quality

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... st, quality condition, and efficiency of use. The purpose of the analysis of fixed assets is to identify ways and identify reserves to improve the efficiency of the use of fixed assets of the enterprise.