Keyword: «rent»

In the Russian accounting practice basic tools are part of the equity capital, along with intangible assets, profitable investments in material assets and long-term financial investments. Fixed assets may be owned enterprises, but often taken on lease. In addition, during operation, they gradually wear out or require maintenance. Consideration of the accounting transactions associated with the rental and maintenance of fixed assets is relevant at the present stage.

The article is devoted to the problems of rental incomes distribution arising at the enterprises of the extractive industries; it defines the main principles affecting the application of the rental concept, which is implemented on the domestic market of natural resources. The authors give the characteristic of rents of various types. The study substantiates the proposition that rent can perform the most important reproduction compensation functions in the modern economic process of mining production, which will largely influence the formation of the principles necessary for creating a pricing and taxation system in mineral resources use.

The article highlights the problematic aspects of determining the amount of rent under lease agreements for forest plots owned by the state or municipal property, based on an analysis of law enforcement practice in disputes involving forest users located on the territory of the Republic of Karelia, the essence of relations developing between the parties to agreements and the need to find a balance of private and public interest.