title: The Right To Use The Land As An Object Of Accounting
abstract: The article analyzes the data on the state and development of land relations in Ukraine. The information regarding the right to use the land plots and the use of the Lines is provided. The bookkeeping postings concerning the registration of land plots at enterprises with Temporary and long-term usage rights are shown. It is proved that the right to use is an intangible asset of enterprises. The peculiarities of the lease agreement of the land and those who can use the land on the rights of perma
journal: Zenodo (CERN European Organization for Nuclear Research)