Book "The basic means of the organization. Practical Guide" by O. C. Krasova and T. Yu. Sergeyeva is an indispensable resource for anyone who seeks to better understand the management of fixed assets in organizations. In the context of modern business, where efficiency and optimization of resources are becoming key success factors, this manual offers readers not only theoretical foundations, but also practical recommendations that will help to apply the knowledge gained in practice. The authors, with considerable experience in the field of economics and management, share with readers their knowledge of how to properly consider, evaluate and manage fixed assets. The book covers a wide range of topics, including the classification of fixed assets, their depreciation, valuation and revaluation, as well as issues related to their write-off and sale. Each section is written in an accessible language, which makes the material understandable even for those who are not experts in this field. This book will be of particular interest to students and teachers of economics and management specialties, as well as practicing accountants and managers who want to deepen their knowledge in the field of accounting and asset management. If you work in the field of finance, accounting or management, the “fundamentals of the organization” will be a valuable help for you, which will help not only in training, but also in everyday practice. The topics raised in the book are relevant to any business, regardless of its size and scope of activity. The authors emphasize the importance of proper accounting of fixed assets for the formation of financial statements and management decisions. They emphasize that effective asset management can significantly improve a company's competitiveness and its financial stability. The book also addresses tax accounting and legal regulation issues, making it particularly useful for those facing these aspects in their work. The style of the authors is distinguished by clarity and logical presentation, which allows the reader to easily absorb information and apply it in practice. Krasov and Sergeyev use many examples from real practice, which makes the material more lively and visual. This manual is not only informative, but also fascinating, which allows readers not only to learn, but also to enjoy the process. If you are looking for books on asset management, you may be interested in such works as “Accounting and auditing of fixed assets” or “Financial management: asset management” These books will also help you expand your knowledge and skills in this area. In conclusion, the “funds of the organization . Practical Guide" is not just a textbook, but a practical guide that will become your reliable assistant in the world of accounting and asset management. This work deserves the attention of everyone who wants not only to understand the theory, but also to learn how to apply it in practice, achieving real results in their professional activities. Do not miss the opportunity to take a step towards improving your skills and efficiency of working with fixed assets!