Methodological approaches to the analysis of non-financial assets in public sector organizations

The property status of public sector organizations is assessed by the security and efficiency of using non-financial assets. Currently, there is no unified standardized methodology for analyzing non-financial assets of state institutions, it is important to study the author's approaches to this issue. The article defines the main directions of analysis of non-financial assets, examines the possibility of adapting the methodology for analyzing non-current assets of commercial enterprises to public sector organizations.