Collective nature of production management. For rent collectives with joint-stock property of the closed type and share property the supreme body of management is general meeting of their members. Management of the current activity is performed by the head elected by collective. For rent collective with joint-stock property of open type the joint and joint-stock principle of management - a combination of will of labor collective to will of shareholders, owners of a controlling stake to gradual shift of real functions of management in favor of the last is characteristic.
Leasing of intangible assets at the lessor is carried out on account 01 "Intangible assets", and the lessee on vnebelansny account 002 has "Goods on the corresponding preservation" of an ipa on the mentioned account 001 "Rent fixed assets" though it is not absolutely right.
For overcoming of contradictions which constrain development of a market mechanism, the most effective form of the organization of production at the first stages of privatization is creation of joint-stock companies which part the suppliers of raw materials processing the enterprises and the enterprises of infrastructure would be.