The development of the activity of any agricultural entity implies the necessity to use different types of objects of small value and of short duration. In their composition a special place belongs to the special constructions not listed in the list of titles, devices and special installations. Regretfully, the provisions of the normative acts regulating the bookkeeping of the objects in question are not sufficiently correlated and do not exhaustively reveal all the problems related to the accounting treatment of constructions and temporary devices. Therefore, some improvement measures are proposed in this area that would facilitate the harmonization of the terminology used in the NAS „Stocks” and the General Plan of accounts.