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In Poland, after the introduction of the principles of free market economy, a significant decline in capital expenditures and an increase in consumption of fixed capital in agriculture has been seen. The paper presents the size and type of capital expenditure in households participating in the accounting system FADN with regard to field and under cover vegetables. In the investigated farms in the period 2000-2010 were carried out investment activities in all areas. The largest investments were made in buildings and machinery, which proves the modernization of production processes, and to a lesser extent the scale of production. The result of the investment in the surveyed farms was an increase in productivity and profitability. These households have sufficient resources to finance the investments. The main source of investing were own funds and bank credit, a small range of funds from the EU were used.


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