Improving the amortization methods of reproduction of the main capital - as the fundamental basis of the company's capitalization

This article analyzes the methods for calculating depreciation from the point of view of the reproduction process of replenishing fixed capital and, as a result, increasing the capitalization of the joint stock company Uzbekistan railways. Considered foreign concept of depreciation policy. A brief retrospective analysis of depreciation from the point of view of the main source of investment processes and their impact on the economic growth rate of the country as a whole has been carried out. Information is provided on the advantages and disadvantages of methods for calculating the depreciation of fixed assets under national law. The calculation of the rationality of the application of a method of depreciation. In conclusion, it was concluded that the useful lives of fixed assets, on the basis of which the rates of depreciation charges are established, should be determined on the basis of physical depreciation of fixed assets subject to a certain extent to their moral depreciation.