INTEGRATED RENTAL CLASSIFICATION OF SUBJECTS OF ECONOMIC RELATIONS

The authors of the article have found that the vast majority of scientists, who study the rental relation problems in the economies of the post-Soviet countries adhere to the opinion on the validity of combining existing types of rent into two large groups by resources: natural and economic rents. Based on the results of the study, it is proposed to consider natural rent as a form of economic rent. Given the essence and economic nature of rent, and considering the need for its accounting representation, it is established that economic rent should be classified with a division into forms (absolute, differential of the 1st and 2nd kind, monopoly), types (natural and other resource rents) and subtypes based on the “way of using the rental resource”, “industry of formation”. The obtained scientific results will allow to consider the main provisions of the sustainable development concept and can be used as a basis for improving the theory and methodology, as well as the development of the organization and accounting methods for economic rent. The regulation of rental relations in the business sector determines the search for ways to reflect rent in accounting and management reporting, however, the solution to this problem is significantly hindered by the complexity of identifying and evaluating rent. Another problem is that today there is some inconsistency between the concept of "rent" and other derivative concepts, in particular, such as: "ground rent", "economic rent". Against the background of the existing scientific discussion on streamlining the essential differences between these concepts, the debate continues and the validity of the allocation of other types of rent, as well as the feasibility of introducing into the scientific circulation such concepts as “quasi-rent” and “anti-rent”. The authors have proposed to reflect in the enterprise accounting the economic rent according to its forms and types based on the resources used in economic activity. The proposed classification allows to consider the main provisions of the sustainable development concept and can be used as a basis for improving the theory and methodology, as well as the development of the organization and accounting methods for economic rent