Reproduction of fixed assets of agricultural property stocks of the state treasury assets in lease (based on the Poznan regional branch of agricultural property agency of the state treasury in 1995-2002)

As a result of privatization of the state-owned agriculture the substantial and diverse assets were transferred to the agricultural property stock of the State Treasury. The impor-tant part of it constituted fixed assets (buildings and structures). The accepted methods of fixed assets depreciation and forms of amortization do not ensure their regeneration (replacement). Particularly, it concerns the leased fixed assets. The Lessee is not interested in a regeneration of assets and the owner (State Treasury) provides for this pur-pose only a small amount of financial means.