(Cadastral system)
“No matter how decisive the definitions of the law on the power of the owner, no matter how firm the foundation of his right, this right will not yet be precise and definite if his possession does not have definite limits in the very thing that it extends.”
Thus, a full-fledged system for the protection of rights to real estate consists of protecting both the nature of rights to real estate (a system of registration of rights) and the boundaries (composition) of real estate (real estate cadastre). It naturally follows from this that the real estate cadastre system should be as reliable as the system of registration of rights, and its records and descriptions should have the same legal force.
Ideally, both of these systems in the organizational sense should be a single whole, united by a single legislation and a single administration. In Germany, Austria and Switzerland, Sweden and Finland and many other European countries, the relationship between the cadastre and the register of law is very close, and in the Netherlands these systems are already combined into a single organization.
A fundamentally necessary constructive element of the real estate cadastre is the assignment to each property
cadastral number. This number is unique for each property and is not repeated for any other property throughout the country, either in the present or in the future. The role assigned to him is as follows. For entries in the register of rights, certainty is required in relation to which object the right is registered. This purpose is served by the cadastral number - it links all the materials of the real estate cadastre, the register of rights to real estate, and their archives related to one real estate object. This is the only information about the object that must be repeated on the documents of the cadastre and the register of real estate rights.
Thus, the cadastre is a systematically ordered (arranged) inventory of public data relating to property within the region (district) of the country, based on the survey of their boundaries. Such ordering sections are identified by unique for each section
l -1
names or numbers. A general view of such owned parcels and identified parcel numbers are usually shown on large-scale maps which, together with logs, can show for each individual parcel its type, appearance, value and ownership rights related to the parcel, i.e. . this answers the question "where?" And how many?" .
In general, the world cadastral systems can be divided into four groups according to the countries of their application:
countries with the Napoleonic administrative system (countries of the southern, southwestern and Western Europe): France, Spain, Italy, Greece, etc.;
This is characterized by the separation and close interaction between the land cadastre and the real estate register. The land cadastre collects only the information necessary for tax purposes, grouped by land. Special information, such as: information about soils, natural resources, etc., is collected in information systems ah the Ministry of Agriculture or the Ministry of Economy. In real estate registers designed to register and protect property rights by publishing them to third parties, the real rights of the owner of real estate, legal acts, interests of third parties, etc. are registered (by owners, and not by land plots).
countries with the German system (countries central Europe): Germany, Austria, Switzerland;
This group of countries is characterized by the allocation of interconnected and mutually controlling subsystems: cadastral, topographic-geodesic and registration. So, in Germany there is a property register, which consists of cadastral maps, documents and property records; a bank of cadastral maps and documentation on topographic and geodetic works affecting land use and land management; register of documents, which stores agreements and other legal acts relating to ownership, restrictions, etc.
Scandinavian countries (northern European countries): Sweden, Denmark, as well as Norway, Finland, Iceland, the Baltic countries;
Characteristically, there is a tendency to create a single multi-purpose cadastre built on the basis of accurate large-scale topographic maps with a centralized property registry, created mainly on the German model. Property registers are maintained by central government offices, while real estate mapping is done at the provincial level.
4) English-speaking countries: Great Britain, the USA, the majority of provinces of Canada, a part of states of Australia and other countries of the world.
Characteristically, there is more development not of the land registry, but of the system of registration of rights (case registers), and in this sense, from a continental point of view, there is no land registry in the UK at all. In fact, it can be said that in the UK the cadastre contains only cartographic information about the boundaries of the site and the composition of the property.
USA. Today, the main owners of sources of information about land are private title insurance companies - the very ones that specialize in transaction insurance. Each such company operates primarily in one state and maintains its own land records. The records are compiled and corrected by a staff of experts who summarize relevant information daily from the official records. The reasons for this state of affairs are completely understandable - in the absence of a public (state, municipal) information system, there is no way to verify the correctness of the presented boundaries of real estate, the rights to which are to be insured. There is only one way left - to examine the boundaries of the client's possessions and maintain their own information system.
The biggest disadvantage of such surveys is that they are carried out in isolation for each property and only in connection with the need to insure rights to it. The use of these materials for the development of public land-based information systems is under discussion in the US.
An analysis of various land tenure systems (registration of rights to real estate and registration of real estate objects) shows that, despite the variety of forms of organization of these systems, there are two models of land tenure organization, which differ in the degree of state intervention in this process:
European: where the state takes responsibility for the purity of the title (by maintaining the Land Register (or analogues) for registering rights and the land cadastre for registering spatial boundaries);
Anglo-American, where the responsibility for the purity of the title of property lies with the owner and therefore does not exist unified system spatial and legal registrations, and the risks associated with the definition of "clear title" led to the creation of such market institutions associated with professional research of the purity of the title and its insurance.
However, it is the existence of land tenure systems organized in one form or another that is the basis for the efficient functioning of the real estate market, and the European system seems to be more efficient.

More on the topic. Real estate accounting system:

1. 5.1.4. State land cadastre as an economic and legal system for the functioning of real estate objects
2. 1.2. Legal basis for the functioning and regulation of the real estate market
3. 1.3. Structure and features of the real estate market
4. 2.4 Institutional continuity in accounting (evolution of concepts and practices)
5. 2.2 Evolution of approaches to valuation in various scientific schools of Western accounting
6. 2.3 Development of the theory and methodology of valuation by the Russian school of accounting

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One of the conditions for the normal functioning of the real estate market is publicity, publicity of rights to real estate. Therefore, for all real estate transactions, a special legal regime is required. First of all, state registration of rights to real estate and transactions with it.

The system of state registration of rights and transactions with real estate is a necessary element of the functioning of the real estate market, ensuring the identification of a real estate object and a subject of right to it, and allows:

· create a system of taxation of real estate;

ensure the security of transactions by providing guarantees to the acquirer of rights that the acquisition is made from the proper owner of these rights;

fix the moment of transfer of rights to property, and hence the benefits and risks associated with the possession of rights to real estate.

The formation of modern state registration systems has gone through a very long way of development and bears a clear imprint of the features of the historical process in a particular country or group of countries.

The history of the emergence and development of the real estate registration system

Initially, with the low dynamics of population movement and the rarity of real estate transactions, evidence of neighbors respected in a particular locality was a sufficient basis for recognizing rights to land.

With the expansion of real estate turnover, the need arose for a special legal regime for these rights. IN Ancient Greece on the land plot of the debtor, who transferred his land as a pledge to secure the debt, a pillar (mortgage) was placed.

Later special mortgage books appeared. The first system of land books already existed in the 1st century. BC. in Egypt (Roman province).

The mortgage book contained all the necessary information about the real estate and its owners. They contained a description of the economic and legal status of each estate located in this district. Thanks to this, the creditor, when concluding a credit transaction, could establish the value of the pledged thing and the degree of the borrower's property liability. Thus, the creditor ensured for himself a solid mortgage security issued by him monetary obligations.

An important difference between the legislations was the way in which records were kept, either by the names of the owners or by the names of real estate.

Under the first system adopted in France, each owner was given a special sheet. The disadvantage of this system was that the purchasers of real estate or mortgagees were interested in the state and ownership of the given estate or house, and not in the state of the owner.

Therefore, the German system allocated a sheet in the books to each estate or house. The sheet was divided into columns, which indicated the name and location of the estate, the economic composition, the name of the owner, all real rights to this property belonging to other persons; debts secured by the mortgage of this property.

Mortgage books had to have the character and authenticity of official acts. Therefore, they were led by official institutions. For example, courts, civil chambers in provincial cities or specially created mortgage offices in capital cities. Entries in the mortgage books were probative in all property disputes. However, these institutions were responsible only for the correctness of maintaining mortgage books, and not for the correctness of the act on the basis of which the relevant entries were made. Mortgage was entered into mortgage books either at the request of the person recorded in the book as the owner, or by a court verdict that entered into legal force.

The legal significance of mortgage books was that the right of ownership of real estate arose from an economic entity from the moment special entries were made in mortgage books. This was important for resolving disputes in the event of a collision of rights to real estate by several creditors.

By virtue of the principle of publicity, viewing mortgage books and obtaining an extract from them were available to every person interested in this.

All local mortgage vaults provided information on the status of each property and related debts to the Central Mortgage Vault for the compilation of general local lists for the country as a whole.

The next step was the creation of a real estate registration system.

On October 29, 1830, the Hessian Law was passed, according to which the description of real estate was made on the basis of topographic maps.

On March 31, 1834, the Prussian law introduced the connection of the mortgage system with the cadastral system.

The solution of this issue in Holland deserves special attention. The territory of the country was divided into 32 districts. In each of them there was a storage room for mortgages and a land registry compiled by the Ministry of Finance. Making changes to the cadastre was entrusted to the Mortgage Department. Each local description had its own register by the names of the owners, indicating the title, craft or occupation, place of residence of the owner of the land. Under these data, the numbers of the cadastre sections were put. The register also included:

property of the act of real estate acquisition;

the value of the property;

the date and number of the registry;

date of claims against the owner of the property, amounts and terms of their payment.

Another sheet listed the property rights relating to land and buildings, the amount of the debt with an indication of the persons involved, the date and number of presentation of these rights, the number of payments, the repayment of the designated property rights and restrictions on property rights.

On March 26, 1855, a mortgage reform was simultaneously carried out in France and Prussia, which introduced a new provision, according to which local mortgage books began to reflect not only any transfer of real estate from one owner to another, but also all restrictions on his rights. use. Otherwise, the acquired rights to real estate were considered invalid.

The system of registration of rights to real estate fully fulfills the role of a guarantor only if it is able to guarantee the rights to real estate for its bona fide purchaser. To do this, it must establish and confirm:

Reliability, purity and completeness of information about the property;

The powers of the seller

Purity and full certainty of transferred rights.

In world practice today, there are three ways to provide such guarantees, on the basis of which three different systems for registering rights to real estate have been created:

1. System of legal cadastre.

2. Registration of property title (land title) - Torrens system (creator's name).

Z. Registration of acts.

Legal cadastre system valid in most European countries (Germany, Austria, Switzerland, France, etc.). It provides a high degree of reliability and security of real estate transactions due to the long-term existence of an established system for collecting and updating data:

· about land plots (their topographic features, the nature of their use, the area, buildings located on them);

about the transfer of rights to them;

about land owners.

To create this system, many years and even centuries (if we keep in mind that real estate objects do not enter the market as often as other goods) accumulation of information is necessary.

Title deed registration involves a thorough study and description of the object (its legal history, topographic and other physical characteristics) and the formation on this basis of a legally valid title of ownership. In this case, the state guarantees the legality of the title (the right to property) and formalizes it when transferring rights to a new owner. This system is common in Canada, Australia, New Zealand. There have been attempts to introduce it to the United States. However, they were carried out on a voluntary basis.

This system involves significant costs for topographic research and descriptions, for the study of the history of transfers of rights and the presence of encumbrances, as well as the creation insurance fund, which provides additional guarantees for bona fide purchasers in case of errors by state bodies when checking the title. It was this circumstance that laid the foundation for another registration system that is characteristic of most US states.

Registration of acts. Documents submitted to state registration authorities are not checked. Registration means that the transferred title corresponds to its present form and the act of transfer itself is legally valid. At the same time, the state does not take responsibility for the "purity of the title." Guarantees under such a registration system are achieved by supplementing it with title defect insurance by specialized insurance companies.

Such "titular" Insurance companies conduct their own accounting and survey of land plots, study the processes of transfer of rights to real estate, which gives them a basis for insuring rights to real estate. This registration system is much cheaper for the government than previously discussed, but it is more expensive for property buyers. Ultimately, this option is also more expensive for society, since the information bases accumulated by insurance companies are isolated from each other and, of course, inaccessible to third parties.

The history of the development of the system of state registration of real estate in Russia

In Russia, the history of state registration of rights to real estate begins in the 16th century.

1. In the XVI century. a procedure was introduced requiring the presentation of bills of sale (contracts for the sale of land) in orders.

2. In the XVII century. the practice of issuing certificates to the acquirer of land was introduced, in which the value of the acquired estate and the former owner were recorded. At the same time, acts of sale, exchange, donation of land were recorded in the Local Order, and transactions with courtyards, buildings - in the Zemsky. Obtaining a certificate was not mandatory, but its absence had its negative consequences. According to the Code of 1649, in the event of the sale of the same patrimony to different persons, the property rights were recognized not for the one whose bill of sale was made earlier, but for the one who had previously “dealt” with the estate. Thus, obtaining a certificate was a confirmation of the transfer of rights to real estate.

3. During the time of Peter I, a new, "serf" procedure for registering rights to real estate was introduced and a special body was created - the Chamber of Serf Affairs, where all real estate transactions were to be made, at the conclusion of which each act was entered into special "serf books".

4. In 1775, the Code of the provinces was adopted (the time of Catherine II). The execution of serf acts was entrusted to the civil chambers in the provinces and district courts, under which institutions of serf affairs were formed.

5. In 1866, the Regulations on the notarial part were adopted, according to which the obligation to certify and register real estate transactions was assigned to notaries. Transactions began to be made by a notary at the venue and approved by a senior notary at the location of the property. Only after this confirmation, the rights to real estate were acquired. The senior notary of the district (county, district or provincial city) was obliged to conduct:

· "land book", which contained documents approved by him on real estate transactions;

· register of serf deeds, containing information about the characteristics of real estate, the owner, restrictions on property rights, collateral, etc.

Until 1891, the register was kept by owners, and after 1891, by real estate objects. Thus, a transaction, the subject of which was real estate, could be made anywhere, but the rights under it were transferred only upon approval by a senior notary at the location of the real estate. At the same time, before approving the transaction, the senior notary was obliged to check:

the authenticity of the extract presented to him on the transaction by a notary at the location;

Compliance of the transaction with the current legislation;

rights of the person alienating real estate;

· the absence of obstacles to the alienation of real estate due to prohibitions, etc.

The formation of a system for registering rights to real estate and transactions with it in Russian Federation

The task of its formation was first set in the Civil Code of the Russian Federation adopted in 1994. He established the following provisions:

1. The transfer of ownership of real estate under a contract for the sale of real estate to the buyer is subject to state registration.

2. The execution of the real estate sale agreement by the parties before the state registration of the transfer of ownership is not a basis for changing their relationship with third parties.

3. In the event that one of the parties evades state registration of the transfer of ownership of real estate, the court shall be entitled, at the request of the other party, to make a decision on the state registration of the transfer of ownership. The party that unreasonably evades the state registration of the transfer of ownership must compensate the other party for losses caused by the delay in registration.

In the development of the provisions of the Civil Code of the Russian Federation in 1997, the Law "On State Registration of Rights to Real Estate and Transactions with It" was adopted (came into force in 1998) It included:

1. A definition of state registration is given (a legal act of recognition and confirmation by the state of the emergence, restriction (encumbrance), transfer or termination of rights to real estate).

2. It is noted that the following are subject to state registration:

property rights and other real rights to real estate;

All real estate transactions, including sale and purchase, donation, exchange, pledge (mortgage), lease, trust management, etc.

3. It is planned to maintain the Unified State Register of rights to real estate and transactions with it throughout the territory of the Russian Federation.

4. The procedure for state registration is indicated (at the location of real estate).

5. The procedure for obtaining information about the rights to real estate by interested organizations and individuals is described.

6. The creation of a cadastral system for registering rights to real estate is envisaged.

Currently, cadastral and technical accounting (inventory) of the property is being carried out. For this purpose, a description and individualization of each real estate object (land plot, building, structure, residential or non-residential premises) is carried out.

As a result, it receives such characteristics that allow it to be unambiguously distinguished from other real estate objects. Accounting for a real estate object is accompanied by the assignment of a cadastral number to it.

The cadastral number of a building or structure consists of the cadastral number of the land plot on which the building or structure is located and the inventory number of the building or structure.

The cadastral number of a room in a building or structure consists of the cadastral number of the building or structure and the inventory number of the room.

Cadastral registration is maintained for each registration district. Registration district - the territory where the institution of justice operates, which carries out state registration of rights to real estate and transactions with it. Registration districts are created by the constituent entities of the Russian Federation within the boundaries, as a rule, coinciding with the boundaries of administrative-territorial units.

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Introduction

2. The concept and content of the land cadastre

Conclusion

accounting registration real estate land

Introduction

As you know, quite recently our state was the exclusive owner of the vast majority of real estate - land, its subsoil, residential and non-residential buildings, and the like. Real estate transactions were the transfer of such objects from "pocket to pocket" of the named owner, and were carried out without much difficulty on the basis of orders from government agencies and their departments. The main attention of the registrars was paid not to the rights to real estate, but to its physical parameters. A fairly effective system of appropriate accounting for real estate has been formed: the bodies of the BTI, Gosstroy, Goskomzem.

The development of the market principles of the economy has set a fundamentally new task - to take into account not only and not so much the physical parameters of immovable objects, but the rights to them, in other words, real estate began to turn from a physical category into a legal one.

Thus, the need for the introduction of legal norms establishing state registration of real rights to immovable things arose with the development of market relations in Russia and was as follows.

Firstly, business partnerships and companies that acquired real estate in private ownership in the process of privatization wanted to receive proof of this fact from the state, since it was the former owner of the property.

Secondly, due to the prevailing psychology, the participants in civil law relations believed that only a state body could issue the right establishing documents for real estate.

Thirdly, due to the lack of working capital, privatized enterprises or their owners attempted to obtain loans from banks and other credit institutions, which, in turn, needed strong guarantees. In the process of negotiations with such enterprises, banks, as a rule, demanded real estate as collateral as security for the performance of obligations by the borrower and, as a result, the right establishing documents for this property.

Finally, due to the inconsistency of certain normative acts, the courts interpreted the moment of the emergence of ownership in different ways, indicating in some cases the moment of transfer of the thing or its payment.

For the first time, the concept of state registration of the emergence, transfer and termination of ownership of real estate and transactions with it was introduced by the new Civil Code of the Russian Federation. In pursuance of the norms of the Civil Code of the Russian Federation on the state registration of real estate, the President of the Russian Federation signed the Federal Law "On State Registration of Rights to Real Estate and Transactions with It", which is extremely important for streamlining and civilized development of the real estate market and, most importantly, for ensuring guarantees of rights real estate owners. The text of the Law does not directly formulate its goals and objectives, but from the analysis of the norms it is obvious that the main task of the law is to improve the real estate market, to concentrate all its functions of inventory, accounting, registration, use and taxation in the system of a single state body.

Thus, the legal institution of state registration of rights to real estate and transactions with it is designed to create a fundamentally new registration system that equally served private and public interests.

1. Systems of accounting and registration of real estate. Essence, necessity, goals and objectives

According to the Federal Law of the Russian Federation "On State Registration of Rights to Real Estate and Transactions with It" dated July 21, 1997, real estate (real estate) - land plots, subsoil plots and all objects that are firmly connected with the land, so that their movement without disproportionate damage their purpose is impossible, including buildings, structures, residential and non-residential premises, enterprises as property complexes.

Real estate also includes aircraft and sea vessels subject to state registration, inland navigation vessels, and space objects.

Real estate "knows how" to move. But this movement is special, since it is carried out not physically (movement in space), but legally (movement in the legal field), by transferring rights to real estate from one market entity to another.

In the process of its “movement”, real estate goes through a series of fixed states:

In physical terms: a real estate object is created (destroyed, modified) either by construction or by division (combination) of a land plot;

In the legal aspect: the rights to the property may belong to one person or group of persons, the rights to the property may be limited in favor of third parties (servitude), or simply limited.

Therefore, to take into account the state of real estate at a given point in time, it is necessary: ​​a system for registering the spatial boundaries of an object and each piece of real estate, subjects (owners of rights to real estate) or a legal procedure - a series of measures that result in documentary confirmation of information about the object of assignment, its physical characteristics are determined and cost, set legal status. The greatest difficulty here is represented by two points: the establishment of the boundaries of the property, which should be "attached" to the local coordinate system; confirmation of the legality of ownership of real estate. As a result of the legal procedure, the property is endowed with unique properties - the only ones in the entire territory of the country. This is what allows you to make any transactions with real estate in the future. The system of registration of the rights of an individual or a group of persons to a registered object or real estate or legal registration - a legal act of registration of rights to real estate (or transactions with it). By the act of registration, the state recognizes and confirms the emergence, transfer or termination of ownership of real estate, and also establishes restrictions on the owner’s rights to use real estate, if necessary (for example, obliges the owner to maintain a path to a water column on the territory of his property). Moreover, this recognition is valid not only on the territory of the state, but is also recognized by international law.

World experience comes down to two systems of the legal mechanism for registering rights:

The system of registration of rights to real estate (titular registration system) - registration of documents, minimal participation of the state,

Title insurance, transfer-receive register; The system of registration of documents confirming the rights to real estate (actual registration system) - registration of rights, registration institutions part of the justice system (courts), state guarantees (Torrens system, legal cadastre, land register).

Title - legal ownership of real estate, which has a documentary legal basis. The legal basis of the title is different countries three forms:

The decision of a lawyer certified accordingly;

Title insurance policy (title insurance - protection of the owner from financial losses, possible in the event of the rights of third parties or any encumbrances associated with the property, existing but unknown to the owner at the time of purchase of the insurance policy);

Torrens system of title certification (Torrens system - a type of legal registry system - a method of title registration in which the purity of the title is established by a government agency, which then registers the title and issues a title certificate to the owner as a legal justification for his rights).

The Civil Code of the Russian Federation, the Law of the Russian Federation "On the registration of rights to real estate and transactions with it" are guided by the construction of a title registration system in the Russian Federation. However, the practice of applying the law allows us to say that in Russia a title system of registration is being formed, but with elements of an act registration system.

In the Russian Federation, the system of real estate accounting, registration of rights to real estate and transactions is state-owned, i.e. relies on a unified regulatory and legal framework, uniform procedures for the formation of a real estate object, its accounting and registration, a unified system of accounting and registration authorities and a unified technological infrastructure.

The system of real estate accounting, registration of rights to real estate and transactions with it implements two goals: for legal entities and individuals: ensuring guarantees of property rights and creating conditions for their full implementation in economic activity, for the Russian Federation, constituent entities of the Federation and municipalities: creation of conditions for the involvement of real estate in economic circulation in order to streamline taxation and increase budget revenues.

2. The concept and content of the state land cadastre

The cadastre is a methodologically ordered state accounting of data on land ownership within a particular state or area, based on survey results of property boundaries. Each property is assigned a specific number - an identifier. Consequently, the land cadastre is a system of state measures for a comprehensive study of the legal, natural and economic situation land by registering land use, accounting for the quantity and quality of land, assessing soils and economic evaluation of land to organize their rational use in the national economy. Land cadastre materials are widely used in solving many issues related to the use of land resources. With the help of land cadastral data, it is possible to determine the place of land resources in the national wealth of the country, set targets for increasing the productivity of land use by transferring land from one category to another, transforming and improving land, land reclamation, combating soil erosion, acidity, salinity , swamping of lands, to assess the economic efficiency of the planned activities.

The most important importance of the land cadastre lies in the fact that it is necessary for organizing the most complete, rational and efficient use of land and their protection, planning the national economy, locating and specializing agricultural production, land reclamation and chemicalization. Agriculture, as well as carrying out other national economic activities related to the use of land. Land cadastre materials are widely used in inter-farm and intra-farm land management. They are used in the formation of land use, placement of departments and economic centers in state farms, brigade arrays and production centers in collective farms, establishing the composition of the ratio of land and crop rotations, their placement, transformation of land, arranging the territory of crop rotations and agricultural land, placing crops in accordance with environmental suitability land for their cultivation. Land cadastre data make it possible to differentiate the value of land for rational use and protection by agro-production groups of soils in the country's natural and agricultural zones. Thus, the land cadastre acquires great significance at different levels of national economic planning and land management. The concept of a land cadastre is inextricably linked with the concepts of accounting, assessing the state and use of land resources and basically involves the allocation and description of land plots, their territorial boundaries, followed by mapping and presentation of quantitative and qualitative characteristics.

The state land cadastre is maintained in order to protect the rights of land owners and create an objective basis for taxation, ensure the rational use and protection of land, and plan the use of land resources. The state land cadastre is a systematized set of documented information obtained as a result of the state cadastral registration of land plots, about the location, intended purpose and legal status of the lands of the Russian Federation, about territorial zones and the presence of land plots located on land plots and strongly associated with these land plots objects. The State Land Cadastre is created and maintained for the purpose of information support:

State and municipal management of land resources;

State control over the use and protection of land;

Measures aimed at preserving and improving land fertility;

State registration of rights to real estate and transactions with it;

Land management;

Economic valuation of land and accounting for the value of land as part of natural resources;

Establishing a reasonable payment for land;

Other activities related to the possession, use and disposal of land plots.

All these functions of state and municipal administration are aimed at ensuring the rational use and protection of the country's land resources by means of law, which, in turn, is the main goal of the state land cadastre. “Other activities” include such equally important functions of state and municipal administration as planning the use and protection of land, zoning and reserving land, and monitoring land. The land cadastre serves as a tool for the implementation of all these state functions in the field of rational land use, since it provides reliable and necessary information to government bodies and their officials.

So, the land cadastre serves, first of all, the public interests of the state for the rational use and protection of the country's land resources. But as the researchers quite rightly point out, one should not forget about the service of the land cadastre also to the private interests and goals of owners, land users, landowners and tenants of land. So, any legal entity and individual, making a transaction, the subject of which is a land plot and real estate located on it, cannot make it competently and profitably without receiving reliable information about the cadastral valuation of this land from the land cadastre authorities. plot, the legal rights of its owner, easements and other encumbrances and features of the legal status of the chosen subject of the transaction.

The collection and systematization of information is carried out according to a single methodology and a specific system, which provide a description of the land fund in the following main areas:

3. Distribution of lands of enterprises, organizations, citizens engaged in the production of agricultural products, by form of ownership.

4. Availability of lands of enterprises, organizations, citizens engaged in the production of agricultural products.

5. Distribution of total land areas settlements by form of ownership.

6. Use of forest fund lands.

7. State of reclaimed lands.

In accordance with this, the state land cadastre provides:

1) in the field of legal relations: state registration of rights to land and transactions with it and protection of the rights of land users;

2) in the economic sphere: receipt of land payments to the municipal budget, carrying out a cadastral valuation of land, information and legal support for the market turnover of land, as well as the creation stock market land securities;

3) in the field of land management: land accounting, analysis of intended use, provision of complete and reliable information for planning and managing the land resources of the city, interdepartmental interaction when forming real estate objects, state control of the state and use of land;

4) in the field of general information services: providing the Government, its structures, courts, banks, other legal and individuals reliable land cadastral information, information support for geodetic, design and survey and other works.

Thus, it can be summarized that the state land cadastre is maintained in order to ensure the implementation public policy efficient and rational use and management of land resources and other real estate in the interests of strengthening the national economy, improving the welfare of citizens, ensuring state guarantees of property rights and other real rights to real estate, creating a complete and reliable source of information about real estate, as well as improving public services rendered to organizations and citizens, bodies state power and local governments for the development of the land cadastre system in Russia.

2.1 Goals, objectives, content of the land cadastre

The State Land Cadastre is created and maintained for the purpose of information support:

1. State and municipal management of land resources.

2. State control over the use and protection of land.

3. Measures aimed at preserving and improving land fertility.

4. State registration of rights to real estate and transactions with it.

5. Land management.

6. Economic valuation of land and accounting for the value of land as part of natural resources.

7. Establishing a reasonable payment for land.

8. Other activities related to the possession, use and disposal of land plots.

To ensure the achievement of these goals, the main task of the land cadastre is to create organizational-territorial, economic, social, legal and environmental conditions that ensure the rational use and protection of all lands of the general land fund of the Russian Federation, protection of the rights of land owners, land users, landowners, objective approach to the establishment of paid land use and the functioning of land in civil and market circulation.

At the level municipality the task of the land cadastre is a comprehensive quantitative and qualitative description of each land plot, land resources of the municipality as a whole, characterization of their natural state, economic use and legal status, conducting land assessments and using their results, providing land cadastral information to the governing bodies of the municipality.

The solution of this problem is achieved by solving particular ones, which include:

1) organization of cadastral division of the territory under its jurisdiction;

2) cadastral registration of land plots;

3) cadastral registration of territorial zones;

4) cadastral valuation of land;

5) storage, processing and provision of land cadastral information.

The land cadastre contains data on objects (land plots) and subjects (citizens, legal entitiesах) land ownership, landowners, land users, tenants, on the intended purpose of land plots and the mode of their use. These data are recorded in the registration documents on the basis of the decision of the competent authorities on the provision of land plots with the definition of their boundaries on the ground, after the execution and issuance of documents certifying the right of ownership, possession, use and lease of the land plot, that is, title documents.

The land cadastre contains data on the quantitative accounting of land, which characterize the actual state and use of all land. Quantitative accounting implies information on the distribution of land by forms and subjects of land ownership, land users and tenants, distribution by land categories, types and subspecies of land by districts, subjects of the federation and the country as a whole. All changes in quantitative indicators are recorded in the accounting documentation after they have been made in kind, i.e. obtaining land legal status, legal registration. Any other changes in the areas that are not legally fixed cannot serve as a basis for their registration.

The land cadastre also contains information about the quality of land. Accounting for qualitative characteristics is carried out according to natural characteristics based on data obtained as a result of land classification by suitability and use categories, classes and subclasses, agricultural production groups, as well as as a result of land cadastral zoning, zoning of appraised areas of agricultural landscapes. At the same time, their natural properties and signs are taken into account ( mechanical composition soils, underlying rocks), relief, negative processes (erosion, deflation, salinization, alkalinity, stoniness, waterlogging, waterlogging, etc.), technological, urban planning, environmental, energy and other properties.

Using quantitative and qualitative characteristics, each land plot or soil variety is given a qualitative assessment of land in points, which determines the comparative value (grading) of land according to their natural (natural-historical) properties.

In addition to the data obtained as a result of appraisal, land cadastre documents also include data on the economic evaluation of lands, expressed by a system of indicators characterizing the degree of use of some lands in comparison with others in terms of profitability.

At present, land has begun to act not only as an object of management, but also as an object of immovable property with its involvement in civil and market circulation and the application of all available economic market attributes in relation to it: the cadastral price of land, land tax, rent for land, permits various land transactions. In this regard, land cadastral information is the basis for assessing the cadastral value of land plots as real estate objects and their normal functioning in civil and market circulation.

2.2 Economic importance of the land cadastre

The special position of the land cadastre in a number of cadastres determines the object of accounting and evaluation, which is the land fund, land mass, land plot, land area, i.e. earth like natural resource, as a territorial basis, as a means of production, as an element of commodity-money relations. As a natural resource, land is an essential part of the environment. natural environment, characterized by space, relief, soil cover, vegetation, subsoil, waters, forming certain types of landscapes. At the same time, land, first of all, is a socio-ecological and economic category that provides the conditions for human life.

Traditionally, the land cadastre as a system of comprehensive study of the country's land resources is used to organize the most complete, rational and efficient use of land and their protection, location and specialization of agricultural production, as well as to solve other national economic problems.

Rational and efficient use of land resources is a problem of national economic importance. It means the optimal distribution of land between the branches of the national economy, the maximum receipt of agricultural products necessary for society per unit area with minimal production costs, the preservation and systematic increase in soil fertility.

The main directions of the land cadastre in the management of the country's land fund are:

1) ensuring the implementation of agrarian and land reforms;

2) management of the state land fund of the country;

3) improving the efficiency of planning the development of urban land use and the rational use of urban lands of other settlements;

4) support for the mortgage and mortgage lending system for land owners and land users in order to increase the efficiency of targeted use of the provided land areas;

5) save support environment and creation of conditions for environmental safety in the adjacent agricultural landscapes;

6) information support of management bodies at all levels, legal entities and citizens;

7) development and control of land turnover and land market;

8) control over the establishment of effective taxation, cadastral valuation of land plots;

9) creation of a solid regulatory and legal framework that ensures the efficient use of land, protection of the rights of land owners and land users, as well as objective regulation of land transactions and resolution of land disputes.

Despite the specifics of maintaining a land cadastre, it is closely related to certain types of economic accounting. This connection is based on the fact that certain types of accounting, like the land cadastre, belong to the function of economic management and are aimed at implementing the process of monitoring, collecting, processing and analyzing data for quantitative display and qualitative characteristics in order to control and influence their development. .

The land cadastre is, first of all, of production importance in the performance of an organizational and economic function. His information plays an important role in solving legal and financial issues, the development of the land market and the improvement of tax policy.

2.3 Problems of development of real estate accounting and land cadastre

At present, land and other real estate accounting systems are separated, which significantly increases the time spent by right holders when registering real estate and registering rights to it, as well as when obtaining information from accounting systems, since for state cadastral registration of a land plot and an object strongly associated with it real estate and obtain information about real estate objects, you must contact each of the systems. The term for putting a land plot on the state cadastral register, as well as providing information from the state land cadastre, is one month. Information about real estate objects is contained in the databases of the systems of the state land cadastre, technical accounting of urban planning objects, as well as water, forestry and other natural resource cadastres. In addition, in practice, in accounting systems, there are duplication of functions and the presence of errors in information about real estate objects due to repeated manual entry, differences in the identification of objects and subjects of law, as well as the difficulty of checking the relative position of objects and the consistency of information contained in disparate

Decree of the Government of the Russian Federation of September 13, 2005 N 560 approved a new subprogram "Creation of a real estate cadastre system (2006-2011)" of the federal target program "Creation of an automated system for maintaining the state land cadastre and state registration of real estate objects (2002-2008)".

By the end of 2011, it is planned to complete the creation of a system of state cadastral registration of real estate throughout the Russian Federation. Along with the implementation of the program, at present, the improvement of the legislative framework of the state cadastre of land plots continues.

The bill is aimed at resolving issues of registration of real estate, information support for the processes of state control, management, economic evaluation and taxation of real estate, as well as improving activities in the field of real estate formation. As noted in the explanatory note to the draft, a complex multi-level system of registers and cadastres of real estate currently operates in the Russian Federation. At the same time, real estate accounting is carried out as accounting for objects of law or objects of management, depending on the purposes of accounting. The authors of the project note that the existing accounting systems are not interconnected and do not allow obtaining objective information about real estate in the territory of the Russian Federation. Obtaining this information for the Russian Federation as a whole is associated with significant material and labor costs. Existing system also does not allow the effective implementation of programs involving complex analysis various kinds real estate a large number unaccounted for objects, including objects of unauthorized construction and land plots that appeared as a result of land squatting.

Conclusion

It cannot be said that by now the work on the creation of a land cadastre has been completed (both in technical and legislative terms), there is still a lot to be done. But the very fact that work is constantly underway, new programs are being prepared, current legislation is being improved, suggests that the Russian legislator is on the right track in building a civilized real estate market, securing and guaranteeing property rights to real estate.

Summarizing the above, it can be stated that the Russian Federation is currently modernizing the system of cadastral registration of land plots. The modern concept of a land cadastre, both in Russia and in many countries of the world, is gradually moving closer to the concept of a “land information system” supported by the state and designed to record physical, economic, legal and special documented information about common real estate objects. World practice shows that land cadastre systems are an integral part of management; without their creation, it is impossible to form a land and real estate market, as well as develop the investment process. Actual directions for improving the system of state cadastral registration of land plots are:

Continuation of work on the development and adoption of the regulatory framework, including ensuring the introduction of norms and rules for the creation and maintenance of the state real estate cadastre, the formation of cadastral registration objects, as well as the development of the institution of tax assessment of real estate objects;

Implementation of transient processes for the transfer of information resources from previously created cadastres and registers to the databases of the state real estate cadastre.

Creation of the infrastructure of the state cadastral registration, including the organizational development of the system and the introduction on the territory of the Russian Federation of an automated information system of the state real estate cadastre;

Implementation of measures to improve the structure of the Federal Real Estate Cadastre Agency and its subordinate organizations.

List of sources used

1. Federal Law "On the State Land Cadastre of Real Estate" dated July 24, 2007 No. 221.

2. Federal Law "On state registration of rights to real estate and transactions with it" dated July 21, 1997 No. 122.

3. Decree of the Government of the Russian Federation "On approval of the program "Creation of a real estate cadastre system (2006 - 2011)" of the federal target program "Creation of an automated system for maintaining the state land cadastre and state registration of real estate objects (2002 - 2008)" dated September 13, 2005 N 560

4. Varlamov A.A., Galchenko S.A. Land Registry. Educational and practical guide. M., 2000

5. Land law / ed. M.Yu. Tikhomirov. 2008

6. Land cadastre. Theory. Methodology, practice. GUZ. Tutorial. M., 2000

7. Commentary on the Federal Law "On the State Land Cadastre" (item-by-article) / ed. E.A. Galinovskaya - M.: ZAO Yustitsinform, 2008.

8. Sheinin L.B. Land Law of Russia: Textbook - M.: Eskmo. - 2007.

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If you try to describe in one word the main trends recent years in the real estate market, the term “capitalization” is best suited for this. Moreover, in this case, it is understood not only as a direct increase in the value of real estate and its investment attractiveness. There is a capitalization of consumer properties of real estate, based on the fact that these properties themselves are becoming more diverse and in demand. However, along with the capitalization of the real estate market, all the risks associated with it are growing. This circumstance imposes new requirements on systems that ensure the completeness, reliability and relevance of information, to one degree or another related to real estate.

Let's ask simple questions. What are the real expectations of consumers from real estate accounting information systems in modern conditions? Will these expectations be able to justify those innovations that are being made or will be made in the near future and for which colossal budgetary funds are laid down? To what extent can the implemented real estate accounting system help, for example, the city administration, whose duties include not only the uninterrupted provision of housing and communal services to residents and all enterprises and organizations without exception, but also the unconditional provision of an acceptable level of security in the city?

To implement these and many other management functions, the authorities must have access to complete and reliable information about all real estate objects located in the city, the types of activities that are carried out within these objects, regardless of who owns them. Moreover, it is desirable that the efficiency of providing this information be close to real time. However, now not only the authorities, but sometimes even the owner of the real estate object do not know what kind of organization is located on the territory of this object and what kind of activity it conducts there.

The current situation in the field of information systems that provide accounting for real estate

Currently, there is an active formation of a real estate accounting system based on the State Real Estate Cadastre (hereinafter referred to as the Cadastre). In 2007, the Law on Cadastre was adopted. Huge funds are allocated. Only the loan for the project "Development of the system of state cadastral registration of real estate" is 100 million US dollars. At the same time, it is obvious that the stated goals of creating the Cadastre are primarily focused on state needs, including the needs of fiscal authorities.

Without connecting to numerous discussions on the principles and methodology of building the Cadastre, its administration and the efficiency of spending the funds allocated for its implementation, it should be noted that from the point of view of the theory and methodology of accounting, the Cadastre refers to a variety of simple (unigraphic) inventory accounting, which was the predecessor of accounting and economic affairs was used in the era of the Egyptian pyramids. In this capacity, the methodology underlying the Cadastre has limited development prospects and, accordingly, is unlikely to be able to meet the growing diversity of market needs. And the fact that the entire range of modern achievements in the field of building electronic databases is used in the creation of the Cadastre does not change the essence of the matter. It's like the difference between a landline phone and a mobile phone. You can put a huge number of additional functions into a stationary device, but it still will not become mobile. There is also a reverse analogy here. It is known that until now in some companies accounting is done manually, but this does not affect its quality (in addition to the problem of labor intensity).

This means that, despite the fact that there is an objective need to compile the Cadastre as a system of primary registration of real estate objects, such a system, of course, cannot give an adequate response to modern consumer expectations and correspond to modern technological capabilities of building geographic information systems. There is a serious gap between the current and future needs of market and government structures for high-quality information about real estate objects and the capabilities of operated and (or) designed information systems to ensure this very quality.

The market has outgrown not only the standards that have been adopted so far (and not only in Russia) used in real estate accounting, it has already outgrown the standards that are only being developed and will be implemented in the near future. The market lacks a methodology that allows, on the basis of unified and understandable principles, rules and procedures, to ensure the construction of a qualitatively new common geoinformation space.

This article attempts to develop such a methodology. Based on the principles underlying the accounting system, which is currently moving towards a logical global consolidation in the form of IFRS and GAAP standards (the merger of which also seems inevitable).

But, before moving on to the model itself, one should answer main question. Is it possible to bring the real estate accounting system as close as possible to those fundamental principles that are laid down in the modern accounting system, where there are such basic characteristics as continuous and continuous accounting, double entry, balance sheet? As will be shown below - you can (at least you can try).

Model Building Principles

Before presenting the principles of building an accounting model, one important circumstance should be noted. The example of accounting shows that the principles underlying it were formed and formulated gradually, over a long period of time, following the changing practice of this accounting. In this regard, the author apologizes for some inaccuracy and incorrectness of the wording, as well as for possible errors in formulating the basic principles of the real estate accounting model, since at the moment it is strictly theoretical and has no practical application. In the end, practice (if it takes place at all) will judge and correct everything.

Initially, when building a model, two fundamental assumptions must be made.

1. Real estate as a boon. It is known that from the point of view of the economy, a real estate object can be considered as a benefit (the totality of its consumer properties) and as a source of income. Let's make a reservation right away that in our study, the subject is a real estate object, which is considered only as a blessing, i.e. as a set of its current or possible (expected) consumer properties. The above assumption will methodologically narrow the problem and determine the subject of accounting.

2. Single meter. Based on the first assumption, it can be seen that in our case, real estate is not considered as an object of commodity-money relations and, accordingly, money cannot serve as a single measure used for this accounting model. Therefore, the functions of a single meter are performed by a natural indicator - m 2. Here we are not discovering anything new, natural meters have long been used in compiling, for example, the energy balance (kW / h).

Based on the assumptions made, we will try to formulate a definition of the proposed accounting system, as well as form the principles of its construction. Drawing an analogy with accounting, we venture to offer the following definition.

Accounting for real estate objects (within the framework of the proposed model) is an ordered system for collecting, registering and summarizing information in kind about real estate objects through continuous, continuous and documentary accounting of all transactions with them.

Now, based on the above definition and the assumptions made, we formulate the basic principles of the proposed accounting model.

The principle of isolation

The principle separates the owner of the real estate object and the object itself, understood as a combination of its current and prospective consumer properties. If the subject of cadastral registration is real estate in its relationship with the owner of this property, then in the proposed model, the subject of accounting is real estate in its relationship with the user of this property.

Indeed, in terms of ownership, a real estate object can be controversial for many years and several owners can claim it, but at the same time, all these years it can (and should) function normally, realizing its consumer properties. Consequently, the accounting of real estate objects should be cleared of possible property disputes and facts of transfer of ownership. This is also why the principle of isolation is the most important, and it is on it that the administration system of the proposed accounting model is built. Since the owner of the real estate object is not present in this accounting model, all obligations for the submission of primary accounting documents fall on the user of the object. If the owner is also a user of the property or a part of it, then in our accounting model he is present only as a user, and for the convenience of further presentation, we will call him the title user.

The principle of geographical autonomy

The principle is based on the fact that, in contrast to accounting, where the object of accounting is a firm (company), in the proposed model, the object of accounting is the territorial (geographical) segment within which this accounting is maintained and, for example, a territorial balance of real estate is compiled. All real estate objects located within this segment must be included in the continuous order in the accounting system compiled for the segment. Implementation of this provision will ensure the completeness and validity of the records.

With regard to accounting for a specific property, it should be noted that if in accounting the primary accounting is at the enterprise, and the consolidated accounting, for example, of a group of companies, is a derivative, then in our case the opposite happens: the primary accounting will be within the territorial segment, and accounting for a specific property - its derivative.

Continuity principle

In accounting, the continuity principle is based on the assumption that an enterprise, once established, will exist forever. In our case, the enterprise as an object of accounting does not exist, its place is occupied by a no less “eternal” territorial segment, therefore the principle of continuity is understood as the continuity of the existence of the territorial segment within which this accounting is carried out.

The principle of completeness

In accordance with this principle, accounting is conducted continuously and in a continuous manner from the moment of its organization within the territorial segment, defined as the primary link for maintaining this accounting. Accounting should be maintained on the basis of duly executed primary accounting documents, which record the completed transactions between the owner and user of the property in kind.

This principle dictates the need for first mandatory legislative norm, on the basis of which all accounting documents (most often lease agreements) governing the relationship between the owner and user of the property should be subject to registration. Thus, with the introduction of this norm, the accounting of real estate objects becomes documentary and evidentiary, since each of its records is confirmed by the corresponding document.

This provision is also valid for the title user (owner) of the property. In this case, he also needs to keep documentary records certifying that he is a user of this property, for example, technical premises.

At first glance, the introduction of this norm entails enormous costs for organizing and administering the system of primary registration of real estate objects. In part, and especially at the first stage, this is true, but at least four circumstances significantly mitigate this problem. Firstly, the above norm is in no way connected with any additional costs of users and owners of real estate objects in favor of the state, i.e. its introduction carries no direct fiscal burden. Secondly, the introduction of this norm, and indeed the entire proposed accounting model, is possible for a separate territorial segment, for example, a city, district, quarter, which makes it possible to work out in detail the technology for building and maintaining accounting while minimizing costs. Thirdly, although such accounting itself is based on accounting principles, it is still much simpler than the latter. Finally, fourthly, the cumulative effect of the introduction of the proposed accounting model will, in the author's opinion, exceed the costs of its practical development and implementation by several orders of magnitude.

Consistency principle

The principle assumes the identity of the credentials for the real estate object both from the body involved in technical registration (in our case, the BTI bodies) and from the user (set of users) of the real estate object by the same area as of the reporting date. When implementing this principle, a double account is provided when specifications the areas of a real estate object taken into account, for example, in the opening balance sheet when this object is put into operation (registration), must be correlated with current information obtained on the basis of primary documents maintained by users of this real estate object during the reporting period.

Principle of rationality

The principle assumes that the costs of maintaining records of real estate should not be higher than the cumulative effect obtained from the use of data from this accounting. This principle is one of the determining ones when choosing a territorial segment, and not a specific real estate object, as a basic element in organizing accounting using the proposed model. Indeed, it is difficult to recognize the rational need to draw up your own balance sheet, for example, for a small shopping kiosk or bus stop. Moreover, if the accounting itself is maintained by a specialized (authorized) organization, then the responsibility of the user of the real estate object includes the preparation, registration and maintenance of primary accounting documents (see diagram).

The implementation of the above principles underlying the proposed real estate accounting model makes it possible to build a system of property-by-object and territorial balances of real estate.

Using the balance method

The general idea of ​​using the balance method in the proposed real estate accounting model is based on the fact that there are all the necessary prerequisites for launching a continuous process of balance building. This will eventually ensure the alignment of the total value of the indicators recorded in the left and right sides of the balance equation. Moreover, this statement is valid both for a single real estate object (balance sheet) and for a group of such objects united within any territorial segment (territorial balance sheet).

Scheme 1 - Schematic diagram of accounting

At this stage of the study, we cannot assume all the variety of possible options for applying the balance method and those balance constructions that may find their practical application when implementing the proposed model in practice. However, we will try to outline two basic hypothetical variants of such balances.

But first it should be noted that one of the main methods used in building real estate balances is inventory. In general, the inventory in the proposed model is one of the key ways to ensure the reliability and objectivity of accounting. Modern technical means (in particular, technology based on the method of radio frequency identification of objects - RFID), which can be used in the inventory of real estate, allow you to form such a balance at least monthly.

Technical balance of the property

This balance is called technical because it shows the technical (without the use of a monetary meter) efficiency of the use of real estate. The essence of the technical balance is that on each specific date, the balance equality of the area of ​​the property, taken into account both by the technical accounting authority (BTI), and by the users of this property on the basis of primary reporting documents, must be confirmed. It should be taken into account that due to the special properties of real estate, and in particular its certain “conservatism”, the composition of the left side of the balance sheet changes quite rarely, only with a real increase or decrease in the physical area of ​​the property (see Figure 1).

Figure 1 - Technical balance of the property

From the presented example of a technical balance, it can be seen that the set of items on the right side of the balance confirmed by primary documents should be equal to its left side, and if this does not happen, then either the technical areas are not used for their intended purpose, or there has been an expansion (unauthorized completion), or based on the primary documents on the same useful area there are two or more users. Accordingly, the now widespread practice, in which a disproportionately large number of tenants can be registered at one address, becomes impossible.

The main consumer of the technical balance is the owner and (or) the manager authorized by the owner. The main function that the technical balance implements is the control one. Receiving (upon request or on a regular basis) from an independent body that takes into account real estate objects, the technical balance of the object belonging to him, the owner receives a universal tool in his hands that allows him to control the effective use of this real estate.

Balance of consumer properties of real estate objects

As already noted, the formation of the technical balance of real estate is a universal tool for the owner, ensuring constant and effective control over his property. However, this balance has one significant drawback. It has practically no informational value for third-party users (except for the tax authorities), i.e. there is no implementation of analytical and partially informational functions of accounting. This drawback is a natural consequence of the use of the natural meter - m 2 in the proposed accounting model. If in accounting money, being a unit of this accounting, also has a lot of functions that allow you to make a comprehensive analysis of the information obtained on the basis of this accounting, then what can be taken useful (in information plan) per square meter? Almost nothing.

Therefore, in order for the accounting results to be interesting and useful to an outside user, it is necessary to build a balance of consumer properties of real estate. A prerequisite for building this balance should be the adoption second mandatory legislative norm, on the basis of which in each primary document(agreement) for the use of a real estate object or its part should reflect the type of activity that the user conducts at this object.

Moreover, the types of activities accepted in the OKVED codes are not suitable in our case, since they are more focused on the manufacturer and ensure the implementation of the fiscal function of the state. The proposed model requires a classification focused primarily on reflecting the consumer properties of goods and services, and through them - reflecting the consumer properties of real estate, within which these goods and services are produced and (or) offered to the consumer.

In contrast to the first legislative norm, given in the formulation of the principle of completeness, this norm should not lead to any additional costs associated with its introduction, since it simply accompanies the first one.

As a result, it becomes possible to form a balance of current consumer properties of used and unused (expected consumer properties) real estate. If the main consumer of the technical balance of a real estate object is the owner of a particular object, then the balance of consumer properties of real estate is intended primarily for a huge number of third-party users in relation to this real estate, and its object is mainly the territorial segment within which this balance is compiled (see Appendix 2). Note that this Appendix provides only a fragment of such a hypothetical balance, since the format of the article does not make it possible to present this balance in its entirety.

In general, if we carefully analyze the proposed accounting model, we can make a reasonable conclusion that as a result of its practical implementation, there is a real opportunity within a specific territorial segment to ensure the creation and support of a homogeneous and structured information environment. Within this environment, there will be no information gaps, it will have a high degree of stability and information security. This will provide all categories of users with the opportunity to receive complete, reliable and up-to-date data on real estate objects for any territorial segment within which the proposed accounting model will be used on an ongoing basis. Moreover, the completeness, reliability and relevance of these data can be legally guaranteed.

In turn, the homogeneity of the information environment implies that within a specific geographical segment, any selection of real estate objects can be made at any time, both geographically and by industry. And this sample will be complete and reliable.

All the above principles, methods and procedures used in the construction of the above model are applicable, however, with some peculiarities, and for the accounting of land.

Implementation of the proposed accounting model. Some possible applications

The above theoretical provisions on the basics of building a model for accounting for real estate objects should not create a feeling of a certain isolation of this model from the practical needs of specific consumers. Let us try to briefly outline some possible applications based on the use of the proposed accounting model.

1. Property management.

As already noted, when implementing the proposed model for accounting for real estate, the owner receives a universal tool in his hands that allows him to control the effective use of this real estate. The technical balance of a particular property provides a very accurate picture of its current use, almost in real time. This is especially important for owners who have geographically distributed real estate, as well as real estate that is used to generate income from its operation. Obviously, in this case, the state will receive the greatest effect, firstly, as the largest owner of real estate, and secondly, as a recipient of taxes and fees from real estate objects, both at the federal and municipal levels of government.

2. Global navigation systems and mobile navigation systems. The service market, generated by the development of global navigation systems, as well as mobile navigation systems, is one of the fastest growing, promising and competitive markets. The main purpose of all global navigation systems is identical - they are designed to continuously provide an unlimited number of consumers with high-precision coordinate-time information at any point on the earth.

Figure 2 - Territorial balance of consumer properties of real estate objects

However, for most civilian (but not only) consumers, it is not enough to have accurate coordinate-time information tied to a specific area. It is necessary that this area itself (at least land) be "live", i.e. saturated with real objects located on it, indicating their main consumer characteristics. Without this, the navigation system will be useless to anyone.

And in this regard, the author agrees with the opinion that the vast majority of civilian users of global navigation systems will be interested not so much in satellite signal delivery technologies and technical characteristics of receiving devices, but in real quality parameters (completeness, reliability, accessibility) of the information space in which it is offered dive. It is appropriate to assume that the main competition in the construction of such a space can unfold as the standards of geoinformation databases are formed. The standards will regulate the construction of such databases, requirements for inventory procedures for real estate objects, storage of information and formats for its provision to users, etc. Obviously, the globalization of these standards will happen very quickly.

The navigation system, within which the proposed real estate accounting model can be implemented, will be able to provide the user with not only best performance in terms of completeness, reliability, security and relevance of information for any territorial segment within which this model is used, but also a legal guarantee of the declared information parameters, which means being more attractive.

3. Regional Office and security. When implementing the proposed accounting model within a certain territorial segment, the entire area becomes exhaustively saturated with real estate objects. These objects themselves functionally become as if transparent - without walls and fences. For local authorities, this circumstance will allow:

• significantly more effectively perform the functions assigned to them at the territorial level, including in the provision of communal and other types of services;
• optimize the management of municipal and other types of state real estate in order to use it more rationally and increase profitability;
• to build on the basis of new emerging opportunities all systems of regional security at a completely different qualitative level.

4. Statistics. With the wide distribution of the described accounting technology, a huge array of reliable and up-to-date information appears, which is exhaustive and, accordingly, ideally suitable for the application of methods statistical study. This is especially true of such classical scientific disciplines as economic geography and the distribution of productive forces, all that is now united by the fashionable term "spatial economy".

5. The service sector associated with the use of data, for which it is necessary to conduct field research on the ground. Currently, field research on the ground is carried out to perform a wide range of different tasks of a technical, technological and economic (field marketing) nature. These studies are distinguished by high labor intensity and relatively quick loss of relevance of the obtained information data after the completion of the work. For this reason, the market for this type of service is relatively narrow, with huge potential.

The proposed technology practically solves this problem, since it allows most users not to conduct expensive field studies, but simply to order the necessary data from an organization that keeps records of real estate objects on a specific date.

6. Publication of cartographic and any reference books and guides using geoinformation data. As already noted, the emerging information environment for a particular geographical segment is homogeneous, and the information it provides is exhaustive. At the same time, it becomes possible to issue cartographic and reference publications with any degree of their object-by-object detailing and for any date.

In conclusion, we note that the presence of a large number of potential users and the virtual absence of competing systems that could provide comparable quality parameters of information about real estate objects allows the author to reasonably predict a high probability of successful commercial operation of the proposed accounting model.

The State Real Estate Cadastre (GKN) is defined as an information and reference resource providing data on real estate objects (cadastral information), indicating their characteristics. The federal legislative act regulating, among other things, the fundamental basis for maintaining the State Property Code is the Federal Law of July 24, 2007 No. 221-FZ “On the State Cadastre of Real Estate” (the Law).

GKN is defined as a single resource, which is a set of data on registered real estate, structured in a single information system. Data on real estate transactions, newly created facilities put into operation, on the transfer of rights to real estate are updated in the State Property Committee as documents are submitted to the authorized bodies. The content of the cadastre belongs to the state powers, therefore the process and principles of functioning of the State Property Committee are clearly regulated in by-laws, administrative regulations and are based on certain basic principles.

Principles of conducting the State Property Committee

St . 4 of the Law contains an exhaustive list, in accordance with which three fundamental principles are established for the conduct of the State Property Committee:

1. 1) the requirement for the unity of the technology of maintaining the State Property Code, regardless of the place where the legally significant action was performed;
2. 2) the requirement to ensure the public availability and continuity of updating the data of the State Property Committee;
3. 3) the requirement for comparability of the information of the State Property Committee with the data contained in other state information and reference resources.

Compliance with these three principles will make it possible to systematize a single process of recording data on real estate objects, to conduct it in parallel and in conjunction with other state cadastres, including land, water, forest and others, as well as various state registries and registers.

The principle of unity of the technology of conducting the State Property Committee

This basic principle consists in observing uniform methods, methods and technologies for collecting, transferring and recording information about real estate objects for their inclusion in the State Property Code. The territorial bodies authorized to collect and enter this information into the cadastre carry out their activities on common standard, which is provided for by the relevant Administrative Regulations.

The content of this principle allows the use of a single technology for working with information contained in the cadastre, regardless of the territorial location and type of real estate, as well as other factors. The State Property Book is maintained in parallel in electronic and paper form, and in case of discrepancy between the information in these sources, priority is given to written materials.

The basis for entering data into the State Property Committee is the fact that the subjects of legal relations provide documents when making a transaction with a real estate object.

The principle of ensuring public availability and continuity of updating the information contained in the State Property Committee

This principle implies the possibility of interested parties to receive information from the State Property Committee on any real estate object that has passed state registration. In practice, this information implies that the subjects of legal relations can receive the necessary information regarding real estate, which acts or may act as an object of transactions. Also, cadastral information, which is in the public domain, makes it possible to ensure the transparency of transactions with real estate, including for control purposes.

Obtaining information from the State Property Committee is carried out in paper or electronic form at the request of any person. To obtain an extract on a real estate object, an interested person applies to the territorial body of Rosreestr, or fills out the appropriate form on the public services portal to receive an electronic extract. Information about the cadastral value of the object is provided free of charge, for the provision of other information, the interested person must pay a state duty.

Information on the cadastral value of the object, the cadastral plan of the territory, copies of documents on the basis of which information about the object was included in the State Property Committee are in public access.

The principle of public availability is implemented by obtaining information contained in the cadastre, both in the form of written extracts and using specialized electronic services. Federal legislation may establish restrictions on the openness of access to information contained in the State Property Code.

The continuity of updating the information contained in the State Property Code consists in a single process of entering information on legally significant actions taken in relation to real estate objects. The administrative regulations set the exact time frame during which information must be placed in the State Property Committee. The information in the State Property Committee is updated on a daily basis.

When subjects receive information from the State Property Committee, the provided extract contains data on the date on which this information is relevant.

Comparability of the information of the State Property Committee with the information contained V other state information and reference resources

This principle makes it possible to implement the relationship between official state information and reference resources in order to create a single database of objects to be accounted for. The State Property Committee is an integral part of the unified state information system, which includes all state registers and cadastres. The information contained in each of the registers and cadastres must fully correspond to each other.

For the purposes of maintaining the State Property Book, the comparability of the information contained in the State Property Book with the data of the land cadastre is important, since real estate objects are inextricably linked with land plots. The basis for entering information into the State Property Committee and the land cadastre are documents submitted by individuals and legal entities to the authorized body.

Obtaining and comparing information from various state resources (cadastres) is carried out through interdepartmental information exchange. This procedure makes it possible to put into practice the principle of a “single window”, which makes it easier for individuals and legal entities to make transactions with real estate.

The development of the State Property Committee continues to the present in accordance with the relevant federal program, which provides for a phased transition exclusively to electronic system work with cadastral information.