The problem of the nominal account agreement in Russian legislation

This article examines various aspects of nominal account definitions from different regulatory sources, considers special cases, and also identifies certain contradictions in understanding the nominal account agreement based on the analysis of the legislative framework. The analysis of the nominal account agreement and other contractual structures having a similar legal nature is carried out. The issue of the possibility of writing off accounts payable by various entities entitled to collect debts on obligations and mandatory payments is disclosed.