Indivisible (Unshared) Funds, social funds belonging to a collective farm, embodied in the fixed and circulating assets; a specific fund of expanded reproduction. In the USSR, indivisible funds appeared during the formation of the collective farm system. They included the bulk of the socialised property not returned to the peasant if he withdrew from the collective farm. In this way, indivisible funds differed from share payments, which had to be returned upon withdrawal from the collective farm. As the collective farm system developed, indivisible funds increased quantitatively and changed qualitatively. Their increase reflects profound qualitative changes in the technical and material basis of collective farm production. Along with the land—the main means of production in agriculture— indivisible funds constitute the economic basis for raising the collective farm economy. Today, indivisible funds are materially embodied in modern machines and other means of production, the prevailing part of which is manufactured by industry. This testifies to the strengthening of the economic ties between collective farms and the other branches of the national economy, to the further consolidation of the economic basis of the alliance of the working class and the peasantry. The financial sources of the growth of indivisible funds have also changed. Initially, they were formed and replenished by payments from peasants joining collective farms. Later on indivisible funds increased on the basis of expanded reproduction on collective farms, part of the profits being deducted to replenish the fixed and circulating assets. At the same time, indivisible funds should not be confused with the fixed and circulating assets of collective farms. Indivisible funds are not the actual production premises, machines, cattle, materials, seeds and other production means, nor all their value. Indivisible funds include only that part of the value of the fixed and circulating assets that is created from the means of the collective farm itself. The part of the fixed and circulating assets acquired or created on credit is not included in the indivisible funds until the credit is repaid. The share of indivisible funds in the value of the fixed and circulating assets is an important indicator of the economic position of the collective farm, showing the extent to which the farm is developing on the basis of its own means and on credit.