The scientific article covers a set of methodological issues of statistical research of capital investments and their financing, generated in one of the key indicators of the system of national accounts, namely investments in fixed assets. Capital investments are considered from the perspective of their composition in the newly created value of the national economy, that part of the gross domestic product, which is gross accumulation. The key attention is focused on the issues of substantiating the economic essence of investments as an object of analytical research based on classification criteria, and comprehensive structuring of capital investments.
statistics of capital investments, investments in fixed assets, gross accumulation
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