Acta Scientiarum Polonorum
Silvarum Colendarum Ratio et Industria Lignaria

The investment in the form of a projected forest is a source of various cash flow: positive (income) and negative (costs). The economic calculation of such an investment implemented at diff erent times requires discounting and rollover of such fl ows to the common reference points. The work concerns the analysis of the costs of forest regeneration in the Forest Division Borki in 2007–2013. The study included the following types of forest habitats: fresh mixed broadleaved forest (LMśw), fresh broadleaved forest (Lśw) and moist broadleaved forest (Lw). Reforestation works were performed by using complex fellings. The data takes into account the costs associated with labour and material as planting stock in the distinction of specifi ed types of forest habitats. In the work, diff erent variants of interest rate to modify the summary of costs incurred on the analysed surfaces were used. Statistical analysis confi rmed these diff erences in costs depending on account of their value changes over time. The performed statistical analyses did not confi rm that the type of habitat aff ect the diversity of the respondents costs.