ECONOMIC SUBSTANCE OF SERVITUDE AS AN ACCOUNTING OBJECT AND ITS CLASSIFICATION
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Abstract
The article analyses the question of economic substance of servitude as an accounting object, which has no straightforward interpretation in the current economic literature. The substance of servitude arrangements is considered from two perspectives: from the perspective of the owner of the servitude property and from the perspective of the person who is the owner of the servitude. The article describes the main functions and specific features of the servitude. Also, the article suggests classification of servitude for the purposes of determination of the respective accounting objects.
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References
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