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Subject. This article examines the composition and classification of non-financial assets in State-funded (municipal) and autonomous institutions. Objectives. The article aims to develop an original approach to the construction of classification characteristics of non-financial assets as an object of accounting in State-funded (municipal) and autonomous institutions. Methods. For the study, we used the methods of comparison, systematization, and data generalization. Results. The article systematizes the composition of non-financial assets of organizations, presents an author-developed classification of non-financial assets based on the methodological approaches of the System of National Accounts, and summarizes information on the composition of non-financial assets in accordance with the requirements for the formation of the balance sheet and the Unified Chart of Accounts for public sector organizations. Conclusions and Relevance. The study of the composition and qualification characteristics of non-financial assets in State-funded (municipal) and autonomous institutions contributes to the development of the public sector of the economy through effective management of the property and resources of institutions. The results of the study can be applied both in theory and practice in the field of development of non-financial assets in State-funded (municipal) and autonomous institutions.
Klychova et al. (2024) studied this question.