The national cultural heritage is a very important resource that belongs to the whole society. By understanding and knowing the heritage, people come to appreciate it; and appreciating it, they can enjoy it, preserve and promote it. Society of the 21st century understands that the cultural heritage is a generator of economic value, it is a tool for the implementation of intercultural dialogue; it is an opportunity to improve the quality of life. But wealth needs to be properly managed. Sustainable management of cultural heritage is a strategic option for the 21st century. For proper management and use of the heritage it is necessary to evaluate, to establish the nominal value of movable cultural property. This is a problem with many unknown quantities. The author of this article puts forward some considerations, reflections regarding accounting for movable heritage assets – the difficult, debatable issue that requires clarification and specific proposals. The process of establishing the nominal value is a complicated one due to the complexity of the categories of cultural heritage, the lack of methods for assessing cultural heritage, the quality and quantity of the illustrative heritage stored in museums, as well as by difficulties in quantifying cultural property. The author believes hat for a nominal assessment of movable heritage, it is necessary to use general and specific criteria for the classification of heritage in accordance with the current legislation, on the basis of which it will ultimately be possible to determine the monetary value of cultural heritage objects.