Introduction. The paper proposes an original author’s approach to the statistical study of income and expenses of Russian residents, based on the presentation of the balance of income and expenses per capita in constant prices of 2023. Theoretical analysis. The calculation is based on the assumption that the possibility of accumulation is the most reliable indicator of the citizens’ financial well-being quality. And the difference between per capita income and expenses reflects the availability of free monetary resources for savings purposes in addition to satisfying ordinary current needs, regardless of their necessity. Еmpirical analysis. The data obtained indicate unevenness of accumulation opportunities in different regions of Russia, which shows significant differentiation in the population’s standard of living. Moreover, the calculation indicates a different plane of measurement of these disproportions in comparison with classical comparisons of income and expenses and the decisive importance of the resource-geographical factor for accumulation opportunities. Results. The application of the author’s approach allowed us to establish that the most prosperous regions in terms of accumulation of funds for the period 2000–2023 in Russia were the Nenets, Yamalo-Nenets and Chukotka Autonomous districts. The outsiders in this list are the Stavropol and Krasnodar regions. Comparison of the balance of income in constant prices of 2023 for 2000 and 2023 allowed us to conclude that the greatest increase was achieved for the already mentioned leading regions. While the result was negative for Kalmykia and Krasnodar region – here the opportunities for accumulation in 2023 were lower than in 2000.