TY JOUR TI Development of accounting and analytical tools for assessing the effectiveness of inventions and utility models in the field of new materials creation for agriculture KW accounting and analytical toolkit KW new materials KW research and experimental development (R & D) expenses KW innovation-related expenditures KW stage of research and development KW intangible assets KW economic efficiency KW urea-formaldehyde fertilizer KW innovations in agriculture KW investments in agro-industrial complex JO INTERNATIONAL AGRICULTURAL JOURNAL AU Popov, A.Y. AU Sharapova, V.M. AU Sharapova, N.V. AU Artemyev, O.G. PY 2025 IS 0 PB Electronic science