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The subject of the study is assets inseparable from the organization. The aim of the work is a scientific justification for the allocation of a separate category of assets-inseparable assets that are such for legal and economic reasons. The article discusses in detail the main reasons for the need to determine inseparable assets during the economic life of the company. As a result of the research, the following tasks were solved: the essence of such an economic category as assets inseparable from the company was revealed; the incentives for their determination were analyzed; the legal basis and economic reasons for the presence of assets signs of inseparability from an economic entity are considered; the basic principles for valuing inseparable assets were proposed. The article discusses examples of inseparable assets which transfer (and other types of disposal) to third parties is not provided (prohibited) by applicable law, as well as inseparable assets, the occurrence of which is due to economic reasons (assets can bring economic benefits to a particular organization, but are not of interest to third parties). The authors recommend considering inseparable assets in the course of valuation procedures, financial analysis and management accounting. In the course of the study, it was concluded that if there is a significant share of inseparable assets in the asset structure, the sale of property objectively will have an ineffective character: it is advisable to sell the company as a single property complex. The proposed use in scientific circulation of the economic category "inseparable assets" will allow for more efficient management functions, will assist in the development of appraisal procedures, will allow for more detailed disclosure of information in accounting (financial) statements, and will also simplify financial analysis during bankruptcy.

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