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    The role of main assets in the production process
    (Sumy State University, 2017) Svitko, P.V.
    Facilities of labor, which characterize the technical and economic level of society development, come forward as a necessary element of production. They come forward through the financial basis of production process. Within production enterprises the aggregate facilities of labor acquires the economic form of the fixed assets. In general the fixed assets are considered to be parts and capital goods.