%0 Journal Article %T Accounting of Rental Operations in the New Conditions %A Kochinev, Y.Y. %A Neelova, N.V. %K lease, lease classification, financial lease, operating lease, accounting with the lessor, accounting with the tenant, liquidation value %J Auditor %D 2022 %N 8 %P 6 %I INFRA-M Academic Publishing LLC.