Features of accrual of losses from depreciation of fixed assets in the accounting of state institutions

Losses as an economic category are inherent not only in commercial organizations, but also in state organizations that provide services to the public and legal entities. It is also worth noting that losses may occur in the process of impairment of non-financial assets of a public institution. It is the category of "losses" in budget accounting in the Russian Federation that is important and difficult for reliable analytical accounting. A reliable assessment of the size and cause of the loss in a public institution allows its management to take really effective measures to reduce the unprofitability of the organization's business operations quickly and in a timely manner.