THE ROLE OF FIXED ASSETS IN THE FORMATION AND DEVELOPMENT OF THE RESOURCE BASE OF AGRICULTURAL SECTORS: THEORETICAL AND ECONOMIC ANALYSIS

Based on a theoretical and economic approach and statistical data from Rosstat for 2020-2025, the article explores the role of fixed assets in the formation and development of the resource base of Russia's agro-industrial complex (AIC), as well as the impact of their condition and dynamics on food security and the competitiveness of the industry. The introduction justifies the relevance of the topic, as fixed assets serve as the foundation of the AIC's production potential and determine its ability to increase production volumes and implement innovations. The purpose of the study is to comprehensively assess the impact of the condition and dynamics of fixed assets on the resource base of the AIC, identify key challenges, and propose solutions. The methodology involves the use of comparative and dynamic analysis, coefficient method, and elements of a systematic approach to evaluate the relationship between the condition of fixed assets and the development of the industry's resource base. The empirical base consists of Rosstat data on agricultural investments in fixed assets and indicators of the reproduction and depreciation of fixed assets. The analysis reveals that despite the increase in investments in fixed assets (from 865.1 billion rubles in 2020 to 1350.0 billion rubles in 2025), there is a negative trend in several key indicators. The degree of depreciation of fixed assets has increased to 42.5%, the share of equipment older than 10 years has reached 55.5%, energy availability and the number of tractors per 1,000 hectares of arable land have decreased, and the ratio of new additions to new withdrawals has decreased from 16.0 to 7.9. The proposed solutions include encouraging the renewal of agricultural machinery through preferential lending, developing leasing, implementing digital monitoring technologies, improving government support for investments in land reclamation and processing facilities, and establishing regional maintenance centers. The article also outlines the prospects for further research in the field of digitalization of the management of fixed assets in the AIC.