Fixed assets are an integral part of any company. To ensure the reliability of accounting and financial reporting, each enterprise must necessarily carry out an inventory of fixed assets (clause 6 of article 145 of the Economic Code; clause 1 of article 10 of the Law dated July 16, 1999 No. 999-XIV «On accounting and financial reporting in Ukraine»).

Fixed assets are tangible assets of the enterprise that operate for a long time (more than 1 year) as a means of labor. Fixed assets include real estate (land, buildings, perennial plantings, etc.), vehicles, equipment, production, and a household inventory.

Inventory of fixed assets can be complete and selective, planned, or unplanned.

A complete inventory of fixed assets covers the verification of all property and financial liabilities of the enterprise, including assets that are leased or are under repair, etc. Selective inventory of fixed assets is an inventory in which only certain warehouses, materially liable persons, or groups of fixed assets can be checked.

A complete inventory is carried out at least once a year (clause 6, section 1 of Regulation No. 879), and must be carried out within three months before the date of the annual report.

Without fail, inventory is carried out when:

  • Changing materially liable persons;
  • Drawing up annual reports;
  • Establishing the facts of theft or abuse, as well as the facts of damage to property;
  • In case of fire, natural disasters and other emergencies;
  • Liquidation or reorganization of an enterprise;
  • Sale of an enterprise or its lease;
  • Change of the management staff of the enterprise.



Inventory of fixed assets is not only a mandatory process but also one of the most necessary processes for quality control over the work of an enterprise. Inventory of fixed assets allows you to control:

  • Compliance of the enterprise documentation with the actual availability of fixed assets.
  • Technical condition of fixed assets.
  • Assessment of the value of fixed assets.
  • Storage conditions for fixed assets.
  • The actual existence of fixed assets.

Marking of fixed assets in UkraineConsidering the laboriousness of the process of conducting an inventory of fixed assets, it is advisable to transfer this function to the specialists of our company. Our company has extensive experience in the inventory of fixed assets of enterprises of various sizes – from small companies to the world’s largest manufacturing enterprises.

When carrying out an inventory of fixed assets, our employees take photographs and mark the fixed assets using special materials: a polypropylene label, vinyl film, or an RFID tag. This approach will allow in the future to simplify significantly the inventory of fixed assets of the enterprise.


Fixed asset inventory in Ukraine

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