Relevance. HIV has a significant social significance, ranking first among infectious and parasitic diseases as the cause of death, loss of years of life and labor potential. Fixed assets are one of the most important driving forces of production; without them it is impossible to organize the full-fledged work of a medical organization. Aim: to analyze the dynamics of the state of fixed assets of AIDS prevention and control centers. Methods. Cross-sectional study with three follow-up points: December 31, 2021, 2022 and 2023. The structure of fixed assets (based on initial and residual value), depreciation and capital-to-labor ratio were calculated. Results. The buildings of treatment and diagnostic units were on the balance sheet of AIDS prevention and control centers in 66 regions of Russia; equipment – in 76 regions; motor transport - in 63 regions. The centers for the prevention and control of AIDS have fixed assets on their books with an initial value of over 16 billion rubles. There has been an increase in the initial cost of buildings and structures, which may be due to the construction and transfer of new buildings to the balance of AIDS prevention and control centers. In 2021–2022 there was a decrease, and in 2022–2023. – increasing wear and tear of most components of fixed assets. The depreciation of buildings of medical and diagnostic units in 2023 amounted to 25.2%; equipment – 69.6%; motor transport – 68.3%. The indicator of imbalance in the structure of fixed assets of AIDS prevention and control centers was: in 2021 – 35.7; 2022 – 31.7; in 2023 – 40.2. The capital-labor ratio amounted to 334,061 in 2021; 2022 – 481,322; 2023 – 417,238 rubles per occupied rate. Conclusion. AIDS prevention and control centers have predominantly new fixed assets, which reflects the high demographic and social significance of HIV infection in the structure of infectious and parasitic diseases. The lower share of vehicles in the structure of fixed assets of AIDS prevention and control centers is due to the lack of need to use on-site forms of medical care. The current state of renewal of fixed assets of AIDS prevention and control centers ensures that their wear and tear is maintained at a constant level, which, however, is slightly higher than the recommended values.