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# How the Mausoleum and Lenin's body are recorded in accounting
- URL: https://theparnassian.com/en/mavzolei-chislitsia-kak-osnovnoe-sredstvo-takzhe-kak-osnovnye-sredstva-chisliatsia-sarkofag-oborudovanie-odezhda-i-reaktivy-eto-materialy/
- Published: 2026-10-22T08:54:59.000Z
- Updated: 2026-10-22T09:10:15.000Z
- Author: Alexandr Radayev
- Tags: NB!, Moscow, Observations, Society, Humour

The Mausoleum is carried as a fixed asset, just as the sarcophagus, the equipment, the clothing and the reagents are carried as fixed assets; the latter, strictly speaking, are materials. And Lenin himself, who takes no part in the production cycle and is not subject to depreciation, presumably sits in an off-balance-sheet account?