Importance The article analyzes models of estimating passive fixed assets in foreign States. The problem of valid estimation of passive fixed assets exists in the Russian Federation due to the absence of a methodology to estimate fixed assets' depreciation. Most developed countries use special indicators for valid estimation of passive fixed assets. Objectives The main purpose of the study is to investigate the methodology of assessing the periods of use of passive fixed assets with the help of the LPAI and SPAI indexes applied in the USA and Great Britain. The tasks of the study include modification of the considered indexes for applying at production enterprises of the Russian Federation. The highest priority is to develop an innovative tool to rank and compile various coefficients that provide a comprehensive measurement of fixed assets. Methods I applied the indexes of measuring fixed assets based on their fair value, which are used by the State Bureau of Statistics of England and the US "Freddie Mac" Analytical Center. In this paper, I created the methods of predicting the value of fixed assets based on the logistic arrangement of passive assets. Results I offer universal indices to evaluate buildings, structures and land, taking into account maximum number of factors that affect the value of fixed assets, which are adapted to the conditions of fixed assets' use in the regions of the Russian Federation. Conclusions and Relevance Based on the developed indices it is possible to measure fair value of passive fixed assets of enterprises and to calculate depreciation of fixed assets that affects the ability of enterprises to generate cash income for reporting periods. After implementing the proposed methodology of calculating indexes of passive fixed assets' estimation, the Russian Federation enterprises will be able to promptly update their fixed assets provided that there is an identical relation between the amount of accumulated depreciation and replacement cost of a fixed asset.
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