Intellectual property as an object of property relations

The article discusses the issues of accounting and commercialization of intellectual property as an object of property relations, the formation of the property complex of an enterprise through the reification of intellectual property rights. The life cycle of objects of intellectual property within the framework of the property complex of an enterprise is analyzed. The authors proposed an algorithm for registering design and technical documentation and recognizing them as works of science, which in the future makes it possible to legally involve the results of R&D in civilian circulation.