Purpose – тo generalize methodical approaches to the interpretation of the category of capitalization in the forestry complex and to identify sources of funds that can provide an additional financial basis for the capitalization of forest resources. Research methodology. In the context of this work, the method of system analysis and synthesis was used, as well as a comparative method, which allowed to determine the optimal approach to the identified issues. Scientific novelty. The article summarizes the existing interpretations of the concept of capitalization, according to which the main methodological approaches to it are highlighted, in particular, as: the process of attracting and increasing the value of any assets (resources); the process of transformation of factors of production (assets, resources) into capital; performance of the entity. The article forms directions and relevant additional sources of funds for the use of forest resources, which can provide an additional financial basis for the capitalization of forest resources (assets). Conclusions. It is established that today it is impossible to assess forest assets as a source of environmental and social functions, as there is no methodology for calculating their value. It is noted that the only approach to the assessment of forest resources is only the actual cost of part of forestry products, including by- products and in-use use, hunting, harvesting of secondary forest materials and, accordingly, capitalization of only part of rent in real sales prices. period of restoration and formation of forest stands.
Key words: capitalization, forestry complex, forestry assets, forest rent, sources of financing.
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