Investment property on the balance sheet of a commercial medical organization

Every modern commercial organization, including a medical one, may encounter in its activities the need to obtain economic benefits by renting out property that, for some reason, it ceases to use or that was intentionally acquired for subsequent rental. Sometimes we are talking about movable, and sometimes about immovable property. The entry into force of FSB 6/2020 “Fixed assets”, contrary to expectations, provoked differences of opinion among experts on the issue of reflecting such an object as investment real estate. In 2025, the Accounting Methodological Center, a non-governmental accounting regulator, issued a recommendation on the qualification of investment real estate in accounting. During the research, such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, system approach were used. As a result of the conducted research, this article, in particular, presents sound approaches to accounting for investment property. The results of the study will be of interest to a wide range of readers studying various problems of modern Russian accounting, and can also be used in the educational process of higher education institutions.