Improving the accounting and categorization of tools of agriculture in the conditions of economic modernization

The integration of a country into the global economy necessitates production products that conform to international standards. Achieving this requires modernization processes, introduction new technologies, and re-equipment facilities. data presented reveals during period 2018-2022, JSC “GALLA-ALTEG” incurred significant expenses due write-off fixed assets were rendered unusable, which amounted 25% total assets. joint-stock company also accumulated unused capital assets, exceeded 1% To address issue, invested 74% its main equipment budget purchase lease equipment, replacing outdated machinery. Notably, in 2022, acquired grain processing technology, worth 9,770,353 thousand sums, resulting increased high-quality, cost-effective products. This has proven be wise investment, leading reduction costs by 15%.