Features of disposl of real estate objects unused in the production process

The article discusses the problems of reducing the costs of a company that owns property and land plots by writing off or disposing of unused assets. The main directions of the enterprise’s work are determined when analyzing the future fate of the object. To date, property tax payments are accrued until the date of removal of the written-off object from the state cadastral registration. In addition, the sale of property at open auctions, even at the lowest price, may be more profitable for the company than its write-off. The paper proposes to implement an organizational system of control over the termination of ownership of the optimized property by creating an Asset Disposal Commission on a permanent basis in the company. The implementation of these proposals allowed the company to reduce its costs for disposal of unused assets by 2696.6 thousand rubles.