What is a property?

The property is a complex of things and material values ​​that are owned by a natural or legal person, a municipal institution or a state. In more detail, that such property, we will consider further in the article.

According to Article 128 of the Civil Code of the Russian Federation, property is recognized

  • things, money and securities;
  • property rights;
  • work and services;
  • information;
  • intellectual property;
  • intangible benefits.

Read our articles on topics of interest What is property and What is property.

Classification of property on the basis of divisibility

Dividend

Divisible property is recognized as the one that after the section does not lose its properties and purpose. For example, food products, fabrics, decoration materials, etc.

Indivisible

Indivisible property is that which can not be divided without loss of purpose or properties. Examples of this type of property include a wall clock, furniture, a car, etc.

In some cases, the indivisibility of property is recognized by signing a special legislative act. For example, you can recognize the property of a state enterprise as indivisible.

The distinction between these types is relevant in the division of property that is in common ownership.

The indivisible property cannot be divided, therefore it is transferred to one of the owners, and the second receives in this case monetary or other compensation. The second option is the sale of common property and the division of funds received between the owners.

Movable and immovable property

Real Estate

Real estate includes subsoil and land plots, buildings, structures, enterprises, registered air and sea vessels, and also space objects.

However, the civil law of different countries may differ - one country recognizes a specific property as immovable, while the second one is movable. That is why Article 1205 of the Civil Code clarifies that the property belonging to one of these types is determined based on its location.

Real estate is subject to mandatory state registration.

Movable property

Movable property recognize things that do not relate to real estate (shares, deposits, vehicles, etc.), as well as money and securities.

Often, movable property is not subject to registration, but there are exceptions.

  • Weapon The acquisition must be registered with the Department of Internal Affairs within two weeks from the date of purchase;
  • Car. In order for your car to become a full member of the road, you need to register it in the traffic police and get the appropriate package of documents.

Property of the enterprise

Fixed assets

Under the basic means understand the property that is used as a means of labor in the manufacture of products, performance of work or the provision of services.

The main assets of the enterprise include buildings, structures, equipment, machinery, tools, household equipment, etc.

Working capital

Working capital is the property of production, which is used during the entire production process and includes - raw materials, materials, fuel, energy, spare parts, etc.

Money

Represent the property and resources of the enterprise. Tangible assets include: fixed assets, inventories and finished products.

Intangible assets

Under intangible assets understand the conditional value of industrial or intellectual property.This type includes the individual rights of the owner (for example, the right to a trademark), copyrights, objects of intellectual property, as well as the reputation of the organization.