Tatiana Teterinets, associate professor of the Department of economics and agro-industrial enterprises organization, Belarusian State Agrarian Technical University, Candidate of Economic Sciences, associate professor.

Summary.
The article considers the theoretical and methodological foundations of the human capital depreciation. The author presents her approach to calculating depreciation rates and a methodology for assessing the human capital depreciation level based on the pension system.
Key words: human capital, depreciation, wear and tear, innovation potential.
References.
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