the period of production of such works (Mandatory warning and prohibitory road signs, priority technical means of traffic management, etc.). It is the practice of holding such works in the construction documents along with the installation of structures and facilities used for the protection of places of production work, and their cost is included in the subsequent return of the dismantling of such devices. Similarly, such designs and technical devices (hereinafter – the materials) are included in the Acts of the executed works on a "sign of the plant (technological device) – the cost of the sign (of a technical device) – the dismantling of return value. " These materials retain their natural shape for re-use (multiple construction and repair processes), and their cost is gradually transferred to the construction products (ie, materials are wrap-around). Accounting for Transfers in operation, the return and write-offs of road construction and organization of these devices is carried out in the manner prescribed for fixed assets or individual items comprising current assets, amortized in accordance with legislation. The assignment of the property to the individual subjects in the current assets and their depreciation is carried out in accordance with taking into account the limits set by the decision of the Ministry of Finance of Belarus from 23.03.2004 41 "On establishing the limit for inclusion of the property to the individual subjects in the current assets. In the Acts of the executed construction and repair works and construction documents is appropriate to include part of the cost of such materials in a regulation size (equal to the cost of depreciation) as they leave the objects of repair based on the number of revolutions and established the duration of their operation on a "sign of the installation (of technical devices) – Wear the sign of (technical unit) – dismantling. If the construction documents, these materials are included at full value, then act of acceptance the cost of demountable structures and facilities (appraised value) is not included in the volume of work performed and is not counted as when determining the proceeds from the sale, including and for tax purposes. A similar approach for the registration, included in construction costs and taxation must be for other "wrap-around" of the materials used in construction, but repeatedly materials and parts, accounted elemental estimated norms (formwork, scaffolding, etc.). Use of common approaches to pricing, accounting and tax return materials arising from the disassembly facilities, and repeatedly used structures and technical means for the protection of places of production work with traffic management will contribute to the rational use of budget funds in carrying out road works.