Specifics of Accounting for Non-Produced Assets in Budgetary Institutions

The concept of non-produced assets is very specific and is used only in the accounting of budgetary institutions, combining the following types of assets: land, subsurface resources, water resources and uncultivated biological resources. The main problem of accounting for non-produced assets allocated to a separate account is to disclose their specificity and reflection in the accounting of budgetary institutions, obtaining an assessment and recognition.