The right to use the land as an object of accounting

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 permanent use are highlighted. It is revealed that the main users of land lease are agricultural enterprises. The comparative characteristic of the permanent and Temporary Right of Use is made. The land relations in the land lease are considered and the amount of the rent is leased to the landlord