Annotation: The features of determination of primitive cost of the fixed assets of budgetary establishments and organizations are shown in the article. The criteria of taking of material values are considered to the fixed assets. Historical chronology of change of cost of material values is renewed, as a criterion sign of attributing to the fixed assets in relation to the requirements of legislation. The fixed assets are structured, as objects of record-keeping. Classification of the fixed assets is schematically represented on enterprises state to the sector. The categories of material values, that is attributed to the fixed assets regardless of cost, are marked. The different types of estimations of cost of the fixed assets are exposed. The different variants of determination of primitive cost of the fixed assets of budgetary establishments are presented.