Thursday, 22 October 2026

How the Mausoleum and Lenin's body are recorded in accounting

Screenshot of a social media discussion: a question to accountants about how Lenin in the Mausoleum is recorded, with comments on budget accounts.

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?

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