Regulations and practical problems of accounting of fixed asset were analysed in the present paper; also, suggestions … accounting and peculiarities were analysed as well. Moreover, present legislations regulating accounting of fixed asset and their … prognosis of indexes for a period of three years was worked out. Recommendations on improvement of enterprise’s accounting of …

. The work is written in Lithuanian.KEY WORDS: long-term tangible assets, accounting, purchase costs, depreciation, repairs ….Object of the study-long-term tangible assets.Research subject -Long-term tangible assets accounting methods.Aim of the research … – after methods of accounting of long term-tangible assets analysis to establish accounting problems and to present …