Subject. This article deals with the issues of documenting the business operation items related to the recognition, revaluation and write-down of intangible assets. Objectives. The article aims to investigate and systematize the provisions that reveal the features of documenting transactions for the acquisition, creation, revaluation and write-down of intangible assets, as well as reveal the content and composition of the details of primary documents on the revaluation of intangible assets. Methods. For the study, we used the information retrieval, consolidation, and event modeling techniques. Results. The article proposes an author-developed primary document form for practical application, which records the results of the revaluation of intangible assets. The information contained in this document may serve as the basis for regulating the valuation of intangible assets by reflecting transactions for their revaluation and (or) write-down on accounts in accordance with the rules established by accounting standards. The versatility of the proposed document form makes it possible to use it in relation to the primary accounting of the results of the revaluation of fixed assets and other non-current assets. Conclusions. The quality of decisions made in the management system of the organization depends both on the professionalism of the managers and on the discipline of the performers who form the information base for decision-making and the subsequent reflection of the results of the accounting events in the reporting. Structuring the composition of the elements and their content contribute to improving the quality of not primary documents only, but also the entire system of accounting and analytical support for management and reducing the threat to economic security when performing transactions with intangible assets.

This article analyzes the complementary nature and structure of different types of female deviancy in Tsaritsyn at the end of XIX – beginning of XX centuries, describes the main socio-economic factors contributing to the development of this anomie in this historical period in society. The authors examine the motivational complex, the structure and form of the female deviant behavior, present trends in the development of female deviancy. This scientific research is devoted to the theoretical foundations of the influence of economic stability on the species structure of deviant and delinquent behavior of women. In this study, there is the analysis of various types of female deviancy of this period in Tsaritsyn and the development of technologies of minimization of the deviant behavior of women in situations of economic change. Advantage of the research is a logical structuring and grouping of key issues related to the dynamics and species structure of deviant behavior women of Tsaritsyn, which permitted to analyze quite extensive statistical material. The authors examine the main factors that activate the deviant behavior of women in the period of economic transformation of society.