Analysis of depreciation charges as own source of investments of agrarian economic entities of Belarus

The article considers features of the movement of depreciation charges as an own source of investment regarding the specificity of the reproduction process in agriculture. It reveals and systematizes main advantages of depreciation charges as a source of formation of investments taking into account their specificity relative to other sources. Calculations have been made to determine the reserve increase in the amount of depreciation charges in agricultural organizations of Belarus when applying accelera- ted depreciation.