Accounting for depreciation of agricultural machinery and equipment under conditions of uncertainty

Conditions of uncertainty are permanent for the implementation of entrepreneurial activity. Agricultural production is characterized by a multitude of environmental, economic, social and other risks, the reflection of which in accounting becomes an objective necessity to prevent negative financial results. At the same time, accounting itself is a source of risks and an environment of uncertainty, due to the multivariate nature of accounting operations. One example is the choice of the depreciation method for fixed assets, which in agricultural organizations has a significant impact on determining financial results and planning resource consumption. The article examines the impact of depreciation in general and its individual methods on eliminating the negative impact of risks in agriculture, forms a scheme for choosing the method of depreciation and the specifics of its application. The subject of the research is the methodological aspects of calculating and calculating depreciation of fixed assets in agriculture. The forms of accounting and tax reporting of agro-industrial complex organizations of the Stavropol Territory served as the information base. The scientific novelty of the conducted research lies in the substantiation of an organizational and methodological approach to eliminating the influence of uncertainty conditions in the accounting of fixed assets.