Motuzka, O . M .2025-06-062025-06-062025https://ir.nasoa.edu.ua/handle/123456789/1495Motuzka, O . M . (2025) . Statistical Accounting and Classification of Water Resources . Statystyka Ukrainy – Statistics of Ukraine, 1, 25–36 . Doi: 10 .31767/su .1(108)2025 .01 .03The article examines the role of statistical accounting and classification of water resources in ensuring sustainable development, environmental balance, and economic security . Water is not only a fundamental component of the natural environment but also a critical factor in the economic activity, determining the operation of key sectors such as agriculture, industry, energy, and urban infrastructure . In the face of global challenges – freshwater scarcity, water pollution, climate change, and increasing water stress – the development of a reliable system for water statistics becomes crucial . Such a system allows for quantitative and qualitative assessment of water availability, use, management efficiency, and environmental risks . The study contains a review of leading international approaches to water statistics, particularly the SEEAWater and IRWS frameworks, which integrate hydrological and economic indicators into the national accounting systems . Special attention is paid to conceptual approaches to assessing water as an economic asset, including the notions of water stress, virtual water, water footprint, full-cost pricing, and polycentric water governance . The article substantiates the need to develop a comprehensive system of sustainable water use indicators that includes water intensity, deficit ratios, pollution indices, and water supply reliability metrics . This approach enables tracking of water use dynamics and supports evidence-based decision-making at national and international level . A significant part of the study is devoted to the analysis of water classification systems . International classification approaches are considered, based on renewability, source, geography, quality, and sectoral use . Additionally, the article presents a national classification system that takes into account the legal status of water bodies, their physical form, affiliation with the water fund, economic purpose, and features of accounting in business entities . The findings highlight the need to harmonize national statistical practices with international standards, ensure institutional transparency, engage communities in data collection, and establish an integrated water monitoring system as a foundation for water security and sustainable development .otherwater resourcesstatistical accountingwater footprintwater resource classificationsustainable developmentindicatorsresource managementinternational standardsArticle