ACCOUNTING OBJECTS ALLOCATED WITHIN THE FRAMEWORK OF OPERATIONS UNDER CONCESSION AGREEMENTS
The article describes the concept of a concession agreement. Consideration of a concession agreement is defined as a type of interaction between the state and the private sector. The main objects of accounting under the concession agreement are defined. The procedure for accounting for objects of the concession agreement in the accounting (financial) accounts is defined, depending on the type of concession agreement. The concepts of objects of the concession agreement are considered.