Features of accounting of fixed assets in budget educational institutions

Accounting for fixed assets is one of the most time-consuming and complex accounting process. This article discusses the accounting of fixed assets and its features in public educational institutions. The main regulatory documents of the Kyrgyz Republic on record keeping and on the procedure for writing off fixed assets have been studied. The depreciation policy affects the process of updating the fixed assets of organizations, accelerating the pace of scientific and technological progress, investment activity, and through them the efficiency of social production.