The problems of accounting for fixed assets as goods

The article deals with the problem of accounting for fixed assets in the organization, which occurs when the object is sold. In spite of the fact that the sale of fixed assets is regulated, some decide to transfer the object to the category of goods, relying on intuition. This leads to a conflict with the tax inspectorate. The organization is subject to additional financial obligations to pay fines, penalties, surcharges of the hidden amount of property tax to the state, there are questions about the competence of the responsible employee, the reputation of the organization is violated. Therefore, this problem is subject to study.