Conceptual approach to depreciation potential

Abstract

The paper considers the category of “economic potential”, reveals the approaches of researchers to the understanding of economic potential. Investment potential is one of the components of economic potential. The presented indicators (factors) reflecting the investment potential do not reflect the sources of investment in fixed assets. In this regard, the author proposes to introduce the concept of “depreciation potential”. The content of the depreciation potential is clarified. The need for the importance of the use of depreciation charges as a source of funding is substantiated. The author proposes to single out the real and nominal depreciation fund, the ratio of which allows calculating the coefficient (index) of the use of the depreciation fund, which is one of the indicators to assess the depreciation potential. The proposed coefficient is calculated on the basis of statistical data from the Perm Territory. The obtained values indicate the intended use of the depreciation fund of enterprises of the Perm Territory.