The activity of an agricultural entity is constantly based on the efficient use of fixed assets, in particular means of transport and agricultural machinery. In the process of using them, there is a need to change used tires and batteries. Tires with / or without a chamber are accounted for according to the way they are purchased: the purchase of tires, respectively batteries in all means of transport and during the period of operation of vehicles to change the old ones. This article analyzes the way of recording tires and accumulators in the means of transport within agricultural entities taking into account the new changes in the National Accounting Standards.