INTANGIBLE ASSETS IN THE STRUCTURE OF ROLLING PROPERTY: ACCOUNTING ASPECTS

Abstract

The article is devoted to the accounting of intangible assets in a sustainable economy, an important component of which is played by rental items. Typically, the rental business, which spans sectors such as equipment rental, property leasing, and vehicle rentals, has important accounting needs due to the cyclical nature of rentals, their management, and a variety of customer interactions. Taking into account the above, we have studied the features of accounting for such property, identified important stages and stages of their impact on doing business and its impact on the sustainable development of the economy. These intangible assets, as an important component of rolling property, are becoming important in modern conditions, as they increasingly contribute to competitive advantage, innovation and long-term success. The key aspects are analyzed and five categories are allocated in terms of methods, principles and valuation of intangible assets in the structure of property of rolling business enterprises. It is substantiated that accounting for intangible assets in the rental business involves the recognition and evaluation of non-physical assets that contribute to an increase in profitability and value of the company, and above all, provide a competitive advantage. It is proved that accounting for intangible assets, such as rolling property, requires a more holistic approach that includes both financial and non-financial indicators, with an emphasis on stability and sustainable development.