Municipal or state property is recorded as non-financial assets. As the main document regulating the reporting of objects, acts as an instruction on accounting. Let us further consider what types of non-financial assets exist. 
Classification
The composition of non-financial assets includes:
- Legal forms that are formed in the course of an enterprise and are capable of moving from one organization to another. In accounting, they are referred to as non-productive non-financial intangible assets. These include documentation allowing the owner to carry out one or another activity.
- Economic means of natural origin. They are referred to as non-financial produced tangible assets. They may be renewable or not. These non-financial assets may also include the results of operations of the enterprise.
Means of natural origin include minerals, underground water sources, uncultivated natural biological reserves (flora and fauna).
Non-productive non-financial assets
These include:
- Lease agreements and other agreements with the right to transfer (received good-villas - estimated notional value of reputation).
- Patent objects are innovative inventions that are protected by law.
Such non-financial assets do not appear as a result of processes associated with the manufacture of products. They are either present in their natural form in nature (land, water and other resources with the right to own them), or arise in the course of accounting or legal actions. They are divided into tangible and intangible. The indicators by which such non-financial assets are characterized are included in the statistical and accounting statements. Goodwill is an indicator of a combination of factors that prompt customers to turn to the services of a particular operation again and again. This category includes regular customers, reputation, business relationships, company name, trademarks, staff qualifications and managerial skills, patented methods, etc.
Non-financial assets produced
They act as a result of processes directly related to the release of products. Such non-financial assets for a long time constantly or repeatedly in unchanged natural-material form are used in the manufacture of products, the provision of market and non-market services. In the course of their use, their value is lost. Non-financial assets generated include:
- Values.
- Fixed assets. They are used in industries that provide services and produce goods.
- Revolving funds (reserves).
Stocks
Revolving funds are considered an important component national wealth. They are repeatedly used in the production process. These non-financial assets gradually transfer their value to a good or service over a single cycle. At the same time, their natural form changes. Non-financial assets generated include:
- Fuel, raw materials, materials (stocks).
- Unfinished production.
- Finished products and products for resale.
- Material reserves.
Values
They are expensive durable goods. They do not wear out over time. They are not used for consumption or in production.They are purchased primarily as a means of preserving value over time, since it should not be reduced relative to the general price level. Values include gems and metals, jewelry made from them, works of art, and so on. In the system of accounts, their acquisition is not reflected as an expense on consumption, but as a purchase of assets of a certain category. 
Features of investing
Deposits in non-financial assets are capital-forming, providing education and reproduction of the company's current and fixed assets. In this regard, the organization of management of such long-term investments is one of the most important tasks of the management and managers of the company. Effective administration of deposits can be carried out only when the persons responsible for it have all the necessary information. Statistical information about investments and their potential should meet the objectives and requirements of rational activity, the goals of the enterprise, the possibilities of performing in-depth economic analysis. In the process of forming a system of performance indicators, it is necessary to take into account the characteristics of market conditions, economic characteristics of production. Among the most significant of them should be noted:
- Relationship with the specifics of services, work, products.
- Orientation to priority areas of investment.
- Connection with non-material and material areas of activity.
- Relation to the nature of the restoration of working and fixed assets.
The structuring of investment volumes reflects the methodology by which any indicator is determined. This is done by summing the primary children in the investment hierarchy. 
Conclusion
Thus, the company has at its disposal not only financial, but also non-financial assets. These funds, in turn, are classified into several types. Depending on the attitude to the production process, non-financial assets may be production or non-production. In addition, there is a division into tangible and intangible means. Of particular importance in the activities of enterprise management is the issue of investing in non-financial assets. Investments should be made rationally and reasonably, as, indeed, any other targeted spending of funds. When accounting for non-financial assets, the provisions of the instructions for maintaining accounting documents are used.
