FEATURES OF IDENTIFICATION AND RECOGNITION OF EASEMENT IN ACCOUNTING

In the economic literature, there is no single approach to the problem of identifying an easement as an object of accounting. Within the framework of this article, an easement as an accounting category is considered from an economic point of view in the context of relations between both sides of easement relations. As a result of the analysis of various approaches, the object of accounting should be considered not a limited proprietary right to use someone else's property (due to the impossibility of its independent participation in civil law turnover), but easement operations, which involve the relationship between the parties to the easement regarding the provision, use and payment of this right. The allocation of income and expenses from the implementation of easement operations as accounting objects will improve the methodology for reflecting expenses and income related to the implementation of a commensurate fee for the use of an easement in accounting accounts.