Purpose. Consideration of the treatment facilities, which are debited from the balance, but continue to participate in the activities of the institutio. We used a systematic approach to the study of the issues, analysis, synthesis, observation, group, etc. The article focuses on the issues arising in the course of accounting and control system development. The key issues in this respect are property valuation and classification, ways of entity identification and writing them off from offbalance- sheet accounts. The author also writes about tax consequences in case of having no accounting data. The article introduces a storage register which allows to obtain information about the entities, their maintenance costs and to develop data about the entities in accordance with the accounting groups with the view to further structure analysis. Finally, the author proposes measures to increase control over writing these entities off. The results can be applied in the practice of accounting in the budgetary institutions and the teaching of disciplines, "Accounting for budgetary institutions", "Control and Audit" for students of economic specialties.