Abstract
The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes.
 Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets.
 Investigated problem: structuring the classification features of non-current tangible assets of budgetary institutions of Ukraine, which listen to modern requirements for the accumulation of information and the needs of internal and external users for the adoption of administrative management.
 The main scientific results: The proposed approaches to the classification of non-current tangible assets, namely the attribution of non-current tangible assets for special purposes to fixed assets, will bring the accounting information of budgetary institutions to the economic essence of these assets. This, in turn, will improve the quality of accounting information for management decisions, reduce the number of errors in the reflection of business transactions with these assets. The ability of the existing classification of non-current tangible assets to structure the tangible assets according to their properties and technical characteristics is proved. To confirm the opinion about the inconsistency of the modern classification of non-current tangible assets, a comparative description of the properties of fixed assets, other non-current tangible assets, and non-current tangible assets for special purposes is given.
 The area of practical use of the research results: the practical results of this study are primarily aimed at application in the activities of budgetary institutions of Ukraine. But it is also expedient to apply the obtained scientific achievements at the enterprises and establishments of the public sector.
 Innovative technological product: approaches to the classification of non-current tangible assets in budgetary institutions with the simultaneous possibility of implementing the results obtained in existing software products for automation of settlement processes and budget accounting in general.
 Scope of the innovative technological product: the results presented in this study are relevant and recommended for use in all budgetary institutions. It will be especially useful for implementation by senior fund managers whose functions are related to defense or law enforcement measures
Highlights
The implementation of the obtained results allows to bring the structure of non-current tangible assets to the characteristic properties and to create a single unified accounting provision for this group of assets. This will help simplify the rules of accounting in budgetary institutions and as a consequence reduce errors in business transactions and enter them in the accounting registers
The term non-current tangible assets are not defined by law, and a small number of scientists study the problems of accounting for budgetary institutions [6, 7]
Summarizing all the above, it can be argued that the accounting of non-current tangible assets in budgetary institutions of Ukraine is currently in the process of transformation to international standards and regulations
Summary
The object of research The aim of this article is to study the nature of other non-current tangible assets for special purposes in order to form own vision of the classification of non-current tangible assets, taking into account the needs of accounting for the accumulation and systematization of information. The existing classification structure of non-current tangible assets does not fully meet the properties of these objects, which requires careful study both from the scientific basis and from the practical use and application of accounting information. Description of the problem Inhomogeneity of classification of non-current tangible assets according to their properties leads to difficulties in applying the methodological principles of accounting in practice. The existing classification of non-current tangible assets leads to many exceptions in the national methodological provisions and principles of accounting for the reflection of business transactions, changes in the quality of these assets. The solution to any problem related to the accounting of non-current tangible assets must begin with theoretical analysis and with the improvement of the existing classification
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