Accounting for long-term investments and sources of their financing in the Russian Federation

Long-term investments allow not only to keep the enterprise level in the labor market, but also to develop and expand its capabilities productively. The market economy has no possibility of development without investment, therefore in Russia, great attention is shown to them by both entrepreneurs and state bodies. The article considers the concept of pre-term investments, their types, and the process of accounting for long-term investments is presented on the example of a concrete enterprise.