CLASSIFICATION OF ASSETS NEMATERYALNIH IN GROUP AND SIGNS
The article describes the features of the classification of fixed assets by their individual features and groups in the current economic conditions. Particular attention is paid to such categories of fixed assets like plant and equipment and intangible assets. Detailed criteria for grouping, so that in-depth understanding of the characteristic features of this category of assets, as well as the relationships that arise at different stages of its development. Classification of intangible assets should be improved to solve the various problems of the company. This approach requires selecting the desired set of classification criteria, taking into account the specific characteristics of the object with the obligatory docking them together. Therefore, the relevance of the topic caused highlighting the importance of intangible assets in the enterprise.