GROUND RENT IN VIEW OF ACCOUNTING

Abstract

The item is focused on the issue and types of ground rent as well as some methodological aspects of ground-rent accounting in order to justify the basis of drawing a line between differential and ecological rent as subjects of accounting depending on the economic ways of employing the ground-capital.

Keywords

• дифференциальная рента
• экологическая рента
• объект бухгалтерского учета
• земля
• differential rent
• ecological rent
• object of accounting
• land