Features of accounting for fixed assets in budgetary institutions

The article notes that the implementation of economic activities of a budget institution is impossible without the use of fixed assets. accounting of fixed assets is the most important and rather complex area of accounting in a budgetary institution, which has its own characteristics and specificity. Actuality due to the fact that the quality of accounting of fixed assets depends on the support for the establishment of the necessary fixed assets as well as rationality of use of budgetary funds that is certainly important for staff, managers of budgetary institutions, public authorities and the population. Budget accounting of fixed assets has a rather complex coding structure. However, to date, various instructions have been approved at the legislative level to understand each code and accounting rules.