Inventory as an element of internal control in commercial medical organizations

Every modern commercial organization, including a medical one, is faced with the need to obtain some kind of permits in its activities, a special case of which are licenses to carry out the very activities that the organization has chosen for itself. This is both a legal requirement and a necessity for carrying out certain business activities. The entry into force of FSB 14/2022 “Intangible Assets”, contrary to expectations, provoked differences of opinion among experts on the issue of reflecting permits in accounting as assets or expenses. In 2025, the Accounting Methodological Center, a non-governmental accounting regulator, issued a recommendation on the reflection of permits in accounting. When conducting research, we used such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, system approach. As a result of the conducted research, this article, in particular, presents reasonable approaches to reflecting in accounting policy the order of accounting for various permits. The results of this study will be of interest to a wide range of readers studying various problems of modern Russian accounting, and can also be used in the educational process of higher education institutions.