Abstract. A necessary condition for the development of an economic entity and maintaining the competitiveness of products is the constant replenishment of the material and technical base. The basis of the material and technical base is the main tools. The relevance of the issue under consideration is to provide complete, fair and reliable information on the accounting of fixed assets. However, the information contained in the financial statements about fixed assets is not always the same due to the imperfection of the legislation and its constant changes, so fixed assets require further research.