DOI: 10.33917/mic-2.121.2025.90-100

This article examines the organizational and economic aspects of applying the functional management assessment model in conjunction with MVP and GAP analysis to improve quality management of the federal project «Building a network of modern Campuses» in modern conditions. The communication profile of the federal project management methodology was built using a functional management assessment model.

The paper shows that GAP analysis makes it possible to identify discrepancies between the current level of quality of the educational infrastructure and the required level of quality defined by the goals of the federal project. The analysis allows you to identify key areas that require improvements, such as technical equipment, safety, accessibility for people with disabilities, shows that GAP analysis makes it possible to identify discrepancies between the current level of quality of the educational infrastructure and the required level of quality defined by the goals of the federal project. The analysis allows you to identify key areas that require improvements, such as technical equipment, safety, accessibility for people with disabilities, etc. Based on the results of the annals on the results of the analysis of the MVP model of the Mediaplan Information System, the authors came to the conclusion that the necessary quality control principles are embedded in the system and cannot be circumvented, which allows us to reduce the distance between the expectations of the target audience and stakeholders of the project and reality, and in emergency cases promptly implement changes «on the ground».

References:

1. Verstina N.G., Donskaya O.O. Comprehensive analysis of the role of a private partner in the creation of new campuses. Current tasks strategic approach and development – 2023: proceedings of the IV International Scientific Conference. Moscow, 2024. pp. 968-973.

2. Glezin D.D., Sollapov V.I. Application of SWOT and GAP analysis in the study of organizational quality management systems. Scientific Review. 2024;31(5):4177-4182.

3. Zherebtsova A.V., Lisova A.M. Models of life cycles of systems. Full lifecycle management systems for high-tech products in mechanical engineering: new sources of growth: proceedings of the All-Russian Scientific and Practical Conference. 2018. pp. 78-81.

4. Zapparov B.A., Pashina A.D., Feifer R.L., Abramov D.A. Specifics of economic planning for flexible technological product development at the regional level. Kazan Economic Bulletin. 2019;6 (44):15-19.

5. Krolkova N.A., Bolgova A.M. The possibilities of developing a consortium of minimally viable products (MVP) for large businesses in Russia. the text of the development of the method of strategic management. Issues of psychology and law. 2023;184:163-172.

6. Kuzmin A.M., Vysokovskaya E.A. GAP analysis is one of the most important methods of strategic analysis. Methods of quality management. 2021;12:53.

7. Latkov N.Yu., Ashvanyan S.K., Vidyakin A.V. Decision interview as a way to test a minimally viable product. Competitiveness in the global world: economics, science, technology. 2022;5:45-46.

DOI: 10.33917/mic-2.121.2025.82-89

The purpose of the study is a comprehensive assessment of the role of marketing communications in the development of commercial companies. In this regard, both classic promotion tools and innovative individualized tools are considered. The essence and significance of integrated communications are defined. The specifics of the activities of brand ambassadors as an effective form of promotion are revealed.

References:

1. Abramov R.A., Temnikova Yu.Yu. Evaluation of the effectiveness of communications of the Department of Transport and Development of Road Transport Infrastructure of Moscow with the population within the framework of the implementation of strategic projects. Management Sciences. 2024;14(4): 53-66.

2. Aleksunin V.A. Marketing communications / Aleksunin V.A., Dubanevich E.V., Sklyar E.N. Moscow: Dashkov i K, 2023.196 p.

3. Varlygina Z.V. Types of marketing information obtained from social networks and ways of working with it. Marketing and marketing research. 2024;4:43-48.

4. Kuzmina O.G. Integrated marketing communications. Theory and practice of advertising: textbook / O.G. Kuzmina, O.Yu. Posukhova. M.: RIOR: INFRA-M, 2023. 187 p.

5. Polit-Zanizdra T.A. Brand ambassadors – a new link between business and consumer. Young scientist. 2024;18:432-434.

6. Sinyaeva I.M. Marketing for masters: Textbook / Under the general editorship of I.M. Sinyaeva. M.: University textbook, NIC INFRA-M, 2022. 368 p.

7. Smirnov I.V. Theory of marketing communications: a tutorial. Vladimir: VSU, 2022. 163 p.

8. Tutov L.A., Izmailov A.A. Digital technologies at the service of entrepreneurship: new challenges for regulation. Bulletin of Moscow University. 2024;3:81-89.

9. Chumikov A.N. Advertising and public relations: Image, reputation, brand. 2nd ind., corr. and add. Textbook. Series «Textbook of the new generation». Moscow, 2023. 159 p.

10. Yagodkina M.V. Advertising in the communication process: teaching aid. St. Petersburg: Piter, 2024. 28 p.

DOI: 10.33917/mic-2.121.2025.70-81

The article provides a comparative analysis of foreign qualitative models of bankruptcy forecasting, in particular the models of W. Beaver and D. Duran, with the aim of assessing their applicability to Russian innovative companies. The strengths and weaknesses of the models are considered, as well as the features of their use in the context of Russian reporting under Russian accounting standards (RAS standards). The study presents the results of calculations of financial ratios for 22 Russian mobile operators and telecommunications services (hereinafter referred to as Russian innovative companies) and their comparison with the real financial situation. To assess the accuracy of predictions, the F1 measure was used, the results of which revealed a significant number of inaccuracies in bankruptcy forecasting. Based on the data obtained, the issue of adapting foreign qualitative models of bankruptcy forecasting to Russian economic realities and taking into account the industry specifics of Russian innovative companies in their research is considered.

References:

1. Aleksandrova M. Yu. Methods of text data classification: can the potential of quantitative analysis be used in qualitative research? Interaction. Interview. Interpretation. 2021;13(2):81–96. DOI: https://doi.org/10.19181/inter.2021.13.2.5

2. Petrov S.V. Models for predicting the financial insolvency of enterprises. Finance and Credit. 2018;24(5):60–67. DOI: 10.52928/2070-1632-2018-24-5-60-67

3. Ohlson J.A. Financial Ratios and the Probabilistic Prediction of Bankruptcy. Journal of Accounting Research. 1980;18(1):109–131. DOI: 10.2307/2490395

4. Sidorov I.N. Foreign models of bankruptcy diagnostics: possibilities of application in Russia. Management accounting. 2017;15(2):70–78. DOI: 10.52928/2070-1632-2017-15-2-70-78

5. Zmijewski M.E. Methodological Issues Related to the Estimation of Financial Distress Prediction Models. Journal of Accounting Research. 1984;22:59–82. DOI: 10.2307/2490859

6. Ivanov A.V. Forecasting Enterprise Bankruptcy: Foreign Experience and Russian Practice // Economics and Management. 2016;12(3):42–51. DOI: 10.52928/2070-1632-2016-12-3-42-51

7. Beaver W.H. Financial Ratios as Predictors of Failure. Journal of Accounting Research. 1966;4:71–111. DOI: 10.2307/2490171

DOI: 10.33917/mic-2.121.2025.57-69

The subject under observation is the methodology of subject-oriented process management of industrial enterprises as an alternative to traditional approaches. The study highlights the need to adapt management techniques to the high dynamism and uncertainty of the market environment, especially in the context of the Russian economy. The analysis of the structure of subject-oriented management is carried out, which is based on the interaction of several levels of management: from meta-guidelines to specific practical tools. Among the key advantages of the methodology are the ability to quickly test hypotheses, reduce «shadow» functions, automate processes, and create an up-to-date management model with minimal costs. The technique demonstrates a high potential for overcoming modern industrial challenges, such as increasing digitalization, adapting to changing market conditions and staff shortages, which makes this technique particularly relevant for Russian industrial companies.

References:

 1. Behrens J. Agile Konzepte в Prozessmanagement FH Vorarlberg, 2022. 114 с.

2. Ageev A.I. The role of sanctions, conflicts and special operations: reflections on the future. Part 2. Scientific Bulletin of the Russian Military-industrial Complex. 2024;1:33-42.

3. Abramov V.I. Technological sovereignty: basic principles and strategic goals / V. I. Abramov, A.V. Gavrilyuk, A.V. Putilov. Management of economics, systems, processes: Collection of articles of the VIII International Scientific and Practical Conference, Penza, October 14-15, 2024.  Penza: Penza State Agrarian University, 2024. pp. 11-18.

4. Plotnikov V.A. Anti-crisis management of enterprises in the context of political and economic turbulence / V. A. Plotnikov, N. A. Ushakov. The Russian economy in the context of structural transformation: Proceedings of the II All-Russian Scientific and Practical Conference, Novokuznetsk, May 28, 2024. Moscow: LLC «Topicality.RF», 2024. pp. 130-135.

5. Churkin D.A., Abramov V.I. Subject-oriented business process management as a tool for innovative enterprise development. Economic strategies. 2024;4(196): 128-135.

6. Weber S. Institutes of decision-making / S. Weber, D.V. Davydov, A.V. Savvateev. Questions of economics. 2017;6:45-57. DOI 10.32609/0042-8736-2017-6-45-57.

7. Fleischmann A., Schmidt W. S-BPM as a new impetus in Business Process Management: A survey. Business Informatics. 2015;2 (32):7-19.

8. Abramov V.I. The role of effective communications and collective intelligence in the digital transformation of a company / V. I. Abramov, D. A. Churkin. Bulletin of the University. 2024;4:50-60. DOI 10.26425/1816-4277-2024-4-50-60.

9. Lepsky V.E. Reflexivity in the management of social systems (philosophical and methodological analysis). Philosophy of Science and Technology. 2021; 26(2):127-147. DOI 10.21146/2413-9084-2021-26-2-127-147.

10. Wittikh V.A. The evolution of ideas for organizing management processes in society: from cybernetics to evergetics. Management issues in the development of the primary health care system: topical issues of hematology: collection of scientific papers of the scientific and practical conference, Samara, April 04, 2017.  Samara: Samara State Medical University, 2017. pp. 56-62.

DOI: 10.33917/mic-6.119.2024.55-70

This article examines the socio-economic aspects of the production and trade labeling of commodity brands in light industry in modern conditions.  It is shown that since 2024, production and trade labeling has become mandatory for all participants in the Russian market. By this time, all manufacturers, importers and retailers must be registered in the Honest Mark system and will be required to transmit data on each concluded transaction. The requirements of GOST R 51201–98, which is a regulatory document that establishes the basic requirements for barcodes used in various sectors of the Russian economy, are analyzed. Several basic barcoding systems are considered, each of which has its own characteristics and specifications, namely: EAN-13, Code 39, QR codes, RFID codes and Data Matrix.  The socio-economic aspects of the implementation of production and trade labeling of the world brands «A.L.C», «GAP», «Nike» are considered as industry examples. It is shown that brands with a well-known reputation usually monitor the quality of their products and try to preserve their reputation, so labeling in such cases acts as a guarantee of good quality.

References:

1. Hakobyan I.A. Labeling of goods by means of identification: protection of the domestic market of Russia and ensuring consumer safety. In the collection: Science Day. Blagoveshchensk, 2023. pp. 334–335.

2. Alyapkina V.G. The system of marking goods with control identification marks. A step into science. 2017;2:9–12.

3. Borovikova E.V. Improvement of tax administration based on the requirements for labeling goods. Taxes and taxation. 2020;5:61–75.

4. Vorobyov E.A., Ksenofontova O.L. Labeling systems for textile company goods. Collection of scientific papers of Russian universities «Problems of economics, finance and production management». 2024;54:47–50.

5. Guseva M.A., Andreeva E.G., Rogozhina Yu.V. The influence of modern labeling products on the quality of clothing Territory of new opportunities. Bulletin of the Vladivostok State University of Economics and Service. 2021;13(2):79–88.

6. Dolgaleva E.V., Shpak T.I. Marking of textile products. In the collection: Integration of science in the era of crisis: problems, solutions. Rostov-on-Don, 2022. pp. 299–300.

7. Zhuk A.A., Pisengolts M.V. On labeling of goods on the territory of the member states of the Eurasian Economic Union. Tax policy and practice. 2016;3 (159):34–37.

8. Zemlyakova S.N. Analysis of labeling procedures for light industry products. Innovative scientific research. 2021;3–1(5):56–62.

9. Ilyina E.A. Important information on labeling of light industry products. Product quality control. 2021; 7:18–20.

10. Ipatko L.I. Counterfeiting of light industry products: problems and solutions. Academic Bulletin of the Rostov branch of the Russian Customs Academy. 2018;2(31):12–16.

11. Kaplina E.S. Application of FRID technologies in marking goods with control marks with RFID tags for customs purposes. In the collection: Foreign economic activity: customs aspect, 2019. pp. 82–85.

DOI: 10.33917/mic-5.118.2024.52-64

The aim of the study was to identify current development trends in the tourism industry. When conducting the study, methods for processing qualitative and quantitative information were used: methods for analyzing the structure and dynamics of key indicators, graphical and tabular methods for presenting research results. The information basis of the study consisted of statistical materials of the Federal State Statistics Service of the Russian Federation, periodical scientific press, and Internet resources.

Based on the results of the analysis, the main problems in the tourism industry of the Russian Federation were identified: insufficient development of tourism and transport infrastructure, lack of the required number of qualified personnel to work in the tourism industry, insufficiently developed digital environment and information resources in the tourism industry, etc. Based on the identified problems, measures were recommended supporting the tourism industry: increasing investment in the tourism industry by raising funds on the basis of public-private and municipal-private partnerships, life cycle contracts and special investment contracts; increasing the number of budget and extra-budgetary places in tourism specialties, expanding the list of educational programs in tourism destinations, and other measures.

References:

1. Passport of the national project (program) «Labor Productivity and employment support»: approved by the Presidium of the Presidential Council for Strategic Development and National Projects (Protocol No. 16 dated December 24, 2018. URL: https://base.garant.ru/72185994/?ysclid=lykkqnxtci881108903

2. Soviet Encyclopedic Dictionary. Moscow: Soviet Encyclopedia, 1985.

3. Passport of the national program «Digital Economy of the Russian Federation» (approved by the Presidium of the Presidential Council for Strategic Development and National Projects on December 24, 2018 No. 16). URL: https://base .garant.ru/72296050/?ysclid=lykkpit4uq663593874

4. Anpilogov N.I. Digitalization of the economy of the Russian Federation: the current state and directions of improvement. Vector of economics. 2023;5(83).

5. Babkina L.N., Skotarenko O.V., Khatsenko E.S. Modeling of the economic indicator of the standard of living of the population of the regions of the Arctic zone of the Russian Federation. Regional economic issues. 2022;2:10–19.

6. Passport of the national project «Science and Universities» (approved by the Ministry of Science and Higher Education of the Russian Federation, April 2023). URL: https://base.garant.ru/407955661/

7. Klushina L. Innovations in priority. Evening St. Petersburg. June 20, 2024. No. 20.

8. Bodrunov S.D. The State and the revolution. The economic revival of Russia. 2019;1(59):9–13.

9. Lischuk E.N., Kapelyuk S.D. Problems of developing digital skills of the population in Russian regions. Development of socio-economic, scientific and technological potential of regions as a factor in strengthening Russia’s position in the modern world, dedicated to the Decade of Science and Technology in the Russian Federation, the Year of Youth in the Republic of Khakassia (July 5–8, 2023). Abakan: V.M. Torosov Khakass Book Publishing House, 2023. C.121–125. URL: https://www.ieie.su/assets/files/news/2023/sbornik_3.07.23.pdf

DOI: 10.33917/mic-5.118.2024.41-51

The aim of the study was to identify current development trends in the tourism industry. When conducting the study, methods for processing qualitative and quantitative information were used: methods for analyzing the structure and dynamics of key indicators, graphical and tabular methods for presenting research results. The information basis of the study consisted of statistical materials of the Federal State Statistics Service of the Russian Federation, periodical scientific press, and Internet resources.

Based on the results of the analysis, the main problems in the tourism industry of the Russian Federation were identified: insufficient development of tourism and transport infrastructure, lack of the required number of qualified personnel to work in the tourism industry, insufficiently developed digital environment and information resources in the tourism industry, etc. Based on the identified problems, measures were recommended supporting the tourism industry: increasing investment in the tourism industry by raising funds on the basis of public-private and municipal-private partnerships, life cycle contracts and special investment contracts; increasing the number of budget and extra-budgetary places in tourism specialties, expanding the list of educational programs in tourism destinations, and other measures.

References:

1. Glebova O.V., Mitrofanova M.N. Assessing the economic security of a hotel enterprise. Economic security. 2023;6(3):1133-1152.

2. Federal State Statistics Service. URL: https://rosstat.gov.ru/statistics/

3. Ivantsov A.A. Problems and prospects for the development of domestic tourism in the Russian Federation. Sports, tourism and hospitality in the educational space: innovations and development prospects: collection of materials from the International Scientific and Practical Conference. Moscow, April 21, 2022. Moscow: Moscow State University of Sports and Tourism, 2022. pp. 27–32.

4. Levina A.B., Trofimenko E.Yu., Yakunina Yu.S. Problems and prospects for the development of domestic tourism in Russia. Man. Sport. Medicine. 2023;23(S1):175–187.

5. Samakaeva M.D., Kovaleva I.N. Problems of development of domestic tourism in the Russian Federation. Industrial Economics. 2021;5–1:46–49.

6. Strategy for the development of tourism in the Russian Federation for the period until 2035. URL: http://static.government.ru/media/files/ FjJ74rYOaVA4yzPAshEulYxmWSpB4lrM. pdf

7. Ministry of Economic Development of the Russian Federation. URL: https://www.economy.gov.ru/

8. Tourism.RF Corporation. URL: https://tourism.rf/

9. Lavrov V.V. Trends in the development of tourism in the Russian Federation in the context of the new economic reality. Petersburg Economic Journal. 2022;1–2:178–185.

10. Nikolenko P.G., Terekhov A.M. Analysis of the state of the tourism industry in Russia and the direction of its development. Statistics and Economics. 2022;19(4):57–70.

11. Rusina A.N., Karpycheva O.V., Yakimova E.A., Likhman D.A. Prospects for the development of domestic tourism in modern conditions. Economics, entrepreneurship and law. 2021;11(10):2343–2356.

DOI: 10.33917/mic-5.118.2024.26-40

The machine tool industry, microelectronics and the aviation industry are among the critically important sectors of the economy of any industrialized state, as they determine the technological sovereignty of industry and ensure the technological security of the country, as well as set the direction of innovative development. These industries have been the target of sanctions imposed by Western countries on Russia against the background of the Ukrainian crisis. «Unfriendly» states have imposed a ban on the supply of machine tools and components to the Russian Federation; microcircuits and other microelectronics; aircraft and their spare parts (including engines), in addition, leasing agreements with Russian airlines were terminated and aircraft maintenance was discontinued. In this regard, the industries in question faced serious challenges – to find a replacement for Western supplies as soon as possible and to mobilize their own production facilities. Even though the problem of dependence of the machine-tool, microelectronic and aviation industries on foreign supplies has been discussed for about 10 years (since the «Crimean» sanctions), no significant results have been achieved in terms of reducing import dependence. There was no collapse due to the restrictions imposed in these industries, but several difficulties arose, which require government support to solve.

References:

1. Analysis of the processor and controller market in Russia in 2018–2022, forecast for 2023–2027 under sanctions. BusinessStat. 2023. URL: https://businesstat.ru/news/processors_and_controllers/

2. Afanasyev A. The market for Russian machine tool products under external restrictions. Economy, entrepreneurship and law. 2023;13(10):4073–4088.

3. Butov A. The market for civil aircraft products. HSE Development Center. 2018. URL: https://dcenter.hse.ru/data/2018/11/19/1141804200/

4. State support for microelectronics in 2024 will amount to 210 billion rubles. Interfax. 2023. URL: https://www.interfax.ru/russia/925028

5. Kapoguzov E. Import dependence of the Russian civil aviation industry. Bulletin of Tomsk State University. Economics. 2022;58:58–76.

6. Comprehensive program for the development of the air transport industry of the Russian Federation until 2030. URL: http://static.government.ru/media/files/

7. Kostyuchenko S. The role of machine tool building in the modern economy and its impact on various industries and production processes. Economy and Society: Modern Development Models, 2023;13(3):177–194.

8. Microelectronics of Russia: from deficit to technological independence. Yakov and partners. 2023. URL: https://yakov.partners/upload/iblock/f25/

9. The current state of the Russian machine tool industry: problems and prospects. Rhythm of mechanical engineering. URL: https://ritm-magazine.com/ru/public/nastoyashchee-sostoyanie-rossiyskogo-stankostroeniya-problemy-i-perspektivy

10. Russia increased the production of civilian helicopters by 70% in 2022. Vedomosti. 2023. URL: https://www.vedomosti.ru/business/articles/2023/02/20/963574-rossiya-uvelichila-vipusk-grazhdanskih-vertoletov

DOI: 10.33917/mic-4.117.2024.83-90

The publication provides a list of features of financial control over the expenditure of funds from the salary fund in the divisions of the Civil Air Fleet, which include: ensuring the rational and timely expenditure of funds sent to the families of the dead or missing employees; prevention of non-compliance with the deadlines for operational accounting and reporting; the need to improve the process of operational accounting; personal responsibility of commissioners of special units for the preparation and passage of documentation; accurate accounting of all personnel: strict staffing; rational spending of funds for training personnel, maintenance of full-time personnel of educational institutions and stimulation of the activities of linear instructors-pilots; development of measures to stimulate the work of freelance pilot instructors; a full description of the purpose of expenses and sources of their financing during the selection and training of pilots. There are also savings in the process of training pilots in educational institutions and training squadrons during the Great Patriotic War of 1941–1945. Thus, cost savings were achieved due to a smaller number of full-time personnel, compaction of the working day, incomplete payment of annual bonuses and compensations for unused vacation, reduced duration of cadets in squadrons and early completion of training of some cadets, economical spending on the material part. The basis for improving financial control is timely or operational accounting, therefore, measures for its implementation were also considered.

References:

1. Lipin A.V. Navigational civil aviation service from takeoff to landing. Publishing House St. Petersburg State University of Civil Aviation named after Chief Marshal of Aviation A.A. Novikova, 2016. 153 p.

2.NPP GA USSR and NSD GA USSR//History and Information Portal of the International Public Movement «Air Navigation without Borders». URL: https://ovdrf.ru/page/744

3. Stalin I.V. Writings. T. 18. Tver: Soyuz Information and Publishing Center, 2006.

DOI: 10.33917/mic-4.117.2024.72-82

Asset management of a company as a set of its property rights is an important process of economic life. Asset analysis and valuation is important for making management decisions. The valuation of the company’s assets is complicated by the fact that the assets are considered as part of a functioning complex or as an independent type. Since a fair assessment increases the reliability of the conclusions and the significance of the appraiser firm, the formalization of its conclusions should be based on ontology terms used for internal coding of user knowledge.

The evaluation of intellectual property objects is conditioned by the requirements of the market in the relations of economic entities. Since a fair assessment increases the reliability of conclusions based on ontology terms used for internal coding of user knowledge, the article focuses on the results of intellectual activity, which differs in legal content and a number of features of reflecting intangible assets in accounting. Based on the practice of creating ontologies, it is impossible to assert that there is a single universal approach that would contribute to an absolutely successful result, but for appraisers this method seems to be the most optimal.

References:

1. Gorshkov S. An introduction to ontological modeling. LLC TriniData, 2016.

2. Resolution of the Plenum of the Supreme Court of the Russian Federation dated 02/24/2005 No. 3 «On judicial practice in cases of protection of honor and dignity of citizens, as well as business reputation of citizens and legal entities». WG. No. 50, 03/15/2005; Bulletin of the Supreme Court of the Russian Federation, 2005. No. 4.

3. Opalsky A.P., Amelina N.A. Formation of the image of a computer game developer company and protection of reputational risks. Microeconomics. 2023;2:48–56.

4. Gafurova L.S. Business reputation as a factor of sustainable development of the enterprise. The international scientific journal «Symbol of Science». 2021;4:59–60.

5. Tirole J. A Theory of Collective Reputations (with Applications to the Persistence of Corruption and to Firm Quality. The Review of Economic Studies. 1986;63(1):1–22.

6. The Law of Ukraine «On Banks and Banking activities» dated 07.12.2000 No. 2121-III (with amendments and additions). URL: https://juristoff.com/bankovskoe-delo-kreditovanie/190-o-bankakh-i-bankovskoj-deyatelnosti ?ysclid=lvatbs5mcq230196725

7. Resolution of the Plenum of the Supreme Court of the Republic of Belarus «On the practice of consideration by courts of civil cases on the protection of honor, dignity and business reputation» dated December 23, 1999 No. 15. URL: https://court.gov.by/ru/jurisprudence/post_plen/civil/moral/ae30ed7f3a7d445c.html

8. Erdelevsky A.M. Compensation for moral damage: analysis and commentary of legislation and judicial practice. 3rd ed. M., 2004.

9. Order of the Ministry of Finance of the Russian Federation dated May 30, 2022 No. 86n «On approval of the Federal Accounting Standard FSB 14/2022 “Intangible Assets”». URL: https://www.consultant.ru/document/cons_doc_LAW_420322 /?ysclid=lvaxdlm8ct674140159