In the modern world, economic relations are developing very dynamically, there are no boundaries between partners and there is an opportunity to conclude an agreement, including with foreign enterprises. In the process of carrying out economic activities, enterprises may encounter misunderstandings, which gives rise to claims against each other. Most claims can be resolved out of court, some, due to the impossibility of reaching an agreement, are resolved in court. The concept of a claim has appeared in business turnover for a long time, however, there is still no clear definition of what a claim is, and meanwhile, such relationships lead to the formation of income and expenses in accounting, which creates an objective need for clear interpretations of this concept, its varieties, which is currently not developed in accounting. The article studies approaches to the interpretation of "claim" and its classification, taking into account the lack of development of this issue, the author suggests the importance of deepening these studies and offers the author's interpretation of the claim for accounting purposes, since it is accounting that provides information and makes it possible to understand how many expenses the enterprise has incurred as a result of the formation of such claims at the enterprise, and the expansion of the classification allows for a better understanding of the nature of conflict economic situations.