{"id":15684,"date":"2026-05-10T13:16:01","date_gmt":"2026-05-10T13:16:01","guid":{"rendered":"https:\/\/arou.ua\/?p=15684"},"modified":"2026-05-10T13:16:28","modified_gmt":"2026-05-10T13:16:28","slug":"yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera","status":"publish","type":"post","link":"https:\/\/arou.ua\/en\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/","title":{"rendered":"Legal Aspects of Accounts Receivable Management: Advice from Lawyers and Accountants"},"content":{"rendered":"<p data-start=\"8203\" data-end=\"8544\">In any business, accounts receivable are not just a line in financial statements but a vital part of the company\u2019s cash flow. They reflect the amount of money expected from contractors, customers, and other debtors. However, improperly documented or overdue receivables may become a source of legal disputes, tax risks, and financial losses.<\/p>\n<p data-start=\"8546\" data-end=\"8716\">In this article, we review the key legal and accounting aspects of accounts receivable management and provide practical recommendations for protecting business interests.<\/p>\n<h2 data-start=\"8718\" data-end=\"8750\">What Are Accounts Receivable?<\/h2>\n<p data-start=\"8752\" data-end=\"8979\">Accounts receivable represent amounts owed to a company by legal entities or individuals for goods delivered, services rendered, or work performed. These receivables are recorded as assets reflecting expected incoming payments.<\/p>\n<h2 data-start=\"8981\" data-end=\"9021\">Classification of Accounts Receivable<\/h2>\n<h3 data-start=\"9023\" data-end=\"9039\">By maturity:<\/h3>\n<ul data-start=\"9041\" data-end=\"9128\">\n<li data-start=\"9041\" data-end=\"9081\">current receivables \u2014 up to 12 months;<\/li>\n<li data-start=\"9082\" data-end=\"9128\">long-term receivables \u2014 more than 12 months.<\/li>\n<\/ul>\n<h3 data-start=\"9130\" data-end=\"9144\">By status:<\/h3>\n<ul data-start=\"9146\" data-end=\"9246\">\n<li data-start=\"9146\" data-end=\"9186\">receivables within the payment period;<\/li>\n<li data-start=\"9187\" data-end=\"9209\">overdue receivables;<\/li>\n<li data-start=\"9210\" data-end=\"9233\">doubtful receivables;<\/li>\n<li data-start=\"9234\" data-end=\"9246\">bad debts.<\/li>\n<\/ul>\n<h2 data-start=\"9248\" data-end=\"9293\">Legal Risks Related to Accounts Receivable<\/h2>\n<h3 data-start=\"9295\" data-end=\"9326\">Invalid or Formal Contracts<\/h3>\n<p data-start=\"9328\" data-end=\"9474\">Without properly executed agreements, a company may face difficulties recovering debts in court, even if goods or services were actually provided.<\/p>\n<p data-start=\"9476\" data-end=\"9502\">Businesses are advised to:<\/p>\n<ul data-start=\"9504\" data-end=\"9649\">\n<li data-start=\"9504\" data-end=\"9536\">enter into written agreements;<\/li>\n<li data-start=\"9537\" data-end=\"9582\">clearly define payment terms and liability;<\/li>\n<li data-start=\"9583\" data-end=\"9649\">retain invoices, acts, correspondence, and supporting documents.<\/li>\n<\/ul>\n<h3 data-start=\"9651\" data-end=\"9687\">Expiration of Limitation Periods<\/h3>\n<p data-start=\"9689\" data-end=\"9810\">The general limitation period in Ukraine is 3 years. Once it expires, debt recovery becomes significantly more difficult.<\/p>\n<p data-start=\"9812\" data-end=\"9831\">It is important to:<\/p>\n<ul data-start=\"9833\" data-end=\"9956\">\n<li data-start=\"9833\" data-end=\"9853\">monitor deadlines;<\/li>\n<li data-start=\"9854\" data-end=\"9876\">send claims on time;<\/li>\n<li data-start=\"9877\" data-end=\"9910\">sign reconciliation statements;<\/li>\n<li data-start=\"9911\" data-end=\"9956\">document debt acknowledgment by the debtor.<\/li>\n<\/ul>\n<h3 data-start=\"9958\" data-end=\"9995\">Unconfirmed Business Transactions<\/h3>\n<p data-start=\"9997\" data-end=\"10158\">Tax authorities and auditors pay special attention to accounts receivable. If a transaction is not properly documented, additional taxes and penalties may arise.<\/p>\n<p data-start=\"10160\" data-end=\"10207\">All business operations should be supported by:<\/p>\n<ul data-start=\"10209\" data-end=\"10307\">\n<li data-start=\"10209\" data-end=\"10221\">contracts;<\/li>\n<li data-start=\"10222\" data-end=\"10233\">invoices;<\/li>\n<li data-start=\"10234\" data-end=\"10241\">acts;<\/li>\n<li data-start=\"10242\" data-end=\"10259\">delivery notes;<\/li>\n<li data-start=\"10260\" data-end=\"10280\">payment documents;<\/li>\n<li data-start=\"10281\" data-end=\"10307\">business correspondence.<\/li>\n<\/ul>\n<h2 data-start=\"10309\" data-end=\"10350\">Tax Consequences and Accounting Issues<\/h2>\n<p data-start=\"10352\" data-end=\"10466\">Doubtful and bad debts require the creation of reserves, which affects financial results and corporate income tax.<\/p>\n<p data-start=\"10468\" data-end=\"10552\">Write-off of bad debts is possible only if supported by proper documents, including:<\/p>\n<ul data-start=\"10554\" data-end=\"10664\">\n<li data-start=\"10554\" data-end=\"10572\">court decisions;<\/li>\n<li data-start=\"10573\" data-end=\"10597\">enforcement documents;<\/li>\n<li data-start=\"10598\" data-end=\"10629\">debtor liquidation documents;<\/li>\n<li data-start=\"10630\" data-end=\"10664\">bankruptcy completion documents.<\/li>\n<\/ul>\n<p data-start=\"10666\" data-end=\"10749\">A debt cannot simply be removed from the balance sheet without legal justification.<\/p>\n<h2 data-start=\"10751\" data-end=\"10796\">How to Properly Manage Accounts Receivable<\/h2>\n<p data-start=\"10798\" data-end=\"10824\">Businesses are advised to:<\/p>\n<ul data-start=\"10826\" data-end=\"11128\">\n<li data-start=\"10826\" data-end=\"10858\">regularly analyze receivables;<\/li>\n<li data-start=\"10859\" data-end=\"10905\">work only under properly drafted agreements;<\/li>\n<li data-start=\"10906\" data-end=\"10934\">monitor payment deadlines;<\/li>\n<li data-start=\"10935\" data-end=\"10971\">conduct reconciliation procedures;<\/li>\n<li data-start=\"10972\" data-end=\"11012\">promptly carry out claim-related work;<\/li>\n<li data-start=\"11013\" data-end=\"11044\">avoid delays in legal action;<\/li>\n<li data-start=\"11045\" data-end=\"11128\">involve lawyers not only during disputes but also for preventive risk management.<\/li>\n<\/ul>\n<h2 data-start=\"11130\" data-end=\"11168\">Legal Instruments for Debt Recovery<\/h2>\n<p data-start=\"11170\" data-end=\"11234\">The following tools may be used to protect creditors\u2019 interests:<\/p>\n<ul data-start=\"11236\" data-end=\"11405\">\n<li data-start=\"11236\" data-end=\"11265\">claims and payment demands;<\/li>\n<li data-start=\"11266\" data-end=\"11284\">filing lawsuits;<\/li>\n<li data-start=\"11285\" data-end=\"11310\">obtaining court orders;<\/li>\n<li data-start=\"11311\" data-end=\"11337\">enforcement proceedings;<\/li>\n<li data-start=\"11338\" data-end=\"11369\">foreclosure on debtor assets;<\/li>\n<li data-start=\"11370\" data-end=\"11405\">mediation and debt restructuring.<\/li>\n<\/ul>\n<h2 data-start=\"11407\" data-end=\"11420\">Conclusion<\/h2>\n<p data-start=\"11422\" data-end=\"11550\">Accounts receivable are not merely an accounting category but also an important legal indicator of a company\u2019s financial health.<\/p>\n<p data-start=\"11552\" data-end=\"11633\">Improper management of receivables may lead to losses, tax risks, and litigation.<\/p>\n<p data-start=\"11635\" data-end=\"11728\">Effective management requires cooperation between accountants, management, and legal counsel.<\/p>\n<p data-start=\"11730\" data-end=\"11890\" data-is-last-node=\"\" data-is-only-node=\"\">The Ukrainian Bar and Realtor Association provides comprehensive legal support regarding accounts receivable management, debt recovery, and business protection.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In any business, accounts receivable are not just a line in financial statements but a vital part of the company\u2019s cash flow. They reflect the amount of money expected from contractors, customers, and other debtors. However, improperly documented or overdue receivables may become a source of legal disputes, tax risks, and financial losses. In this<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[1],"tags":[],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"en","enabled_languages":["ru","uk","en"],"languages":{"ru":{"title":true,"content":true,"excerpt":false},"uk":{"title":true,"content":true,"excerpt":false},"en":{"title":true,"content":true,"excerpt":false}}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Legal Aspects of Accounts Receivable Management: Advice from Lawyers and Accountants - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legal Aspects of Accounts Receivable Management: Advice from Lawyers and Accountants - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/\" \/>\n<meta property=\"og:site_name\" content=\"\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/arou.com.ua\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-10T13:16:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-10T13:16:28+00:00\" \/>\n<meta name=\"author\" content=\"\u0410\u0420\u041e\u0423\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@arou_lawyer\" \/>\n<meta name=\"twitter:site\" content=\"@arou_lawyer\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0410\u0420\u041e\u0423\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/\"},\"author\":{\"name\":\"\u0410\u0420\u041e\u0423\",\"@id\":\"https:\/\/arou.ua\/#\/schema\/person\/4f77e03cf6401573b3caa45a9915315d\"},\"headline\":\"Legal Aspects of Accounts Receivable Management: Advice from Lawyers and Accountants\",\"datePublished\":\"2026-05-10T13:16:01+00:00\",\"dateModified\":\"2026-05-10T13:16:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/\"},\"wordCount\":1379,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/arou.ua\/#organization\"},\"articleSection\":[\"Publications\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/\",\"url\":\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/\",\"name\":\"Legal Aspects of Accounts Receivable Management: Advice from Lawyers and Accountants - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435\",\"isPartOf\":{\"@id\":\"https:\/\/arou.ua\/#website\"},\"datePublished\":\"2026-05-10T13:16:01+00:00\",\"dateModified\":\"2026-05-10T13:16:28+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430\",\"item\":\"https:\/\/arou.ua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u042e\u0440\u0438\u0434\u0438\u0447\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0434\u0435\u0431\u0456\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0457 \u0437\u0430\u0431\u043e\u0440\u0433\u043e\u0432\u0430\u043d\u043e\u0441\u0442\u0456: \u043f\u043e\u0440\u0430\u0434\u0438 \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u0430 \u0456 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/arou.ua\/#website\",\"url\":\"https:\/\/arou.ua\/\",\"name\":\"\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435\",\"description\":\"\u041f\u043e\u043c\u043e\u0449\u044c \u044e\u0440\u0438\u0441\u0442\u0430, \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u0430, \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441\u0430\",\"publisher\":{\"@id\":\"https:\/\/arou.ua\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/arou.ua\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/arou.ua\/#organization\",\"name\":\"\u00ab\u0410\u0420\u041e\u0423\u00bb\",\"url\":\"https:\/\/arou.ua\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/arou.ua\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/arou.ua\/wp-content\/uploads\/2019\/07\/arou-advokatskoe-i-rieltorskoe-obedinenei-ukrainy.png\",\"contentUrl\":\"https:\/\/arou.ua\/wp-content\/uploads\/2019\/07\/arou-advokatskoe-i-rieltorskoe-obedinenei-ukrainy.png\",\"width\":500,\"height\":147,\"caption\":\"\u00ab\u0410\u0420\u041e\u0423\u00bb\"},\"image\":{\"@id\":\"https:\/\/arou.ua\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/arou.com.ua\/\",\"https:\/\/twitter.com\/arou_lawyer\",\"https:\/\/www.instagram.com\/arou_lawyer\/\",\"https:\/\/www.youtube.com\/channel\/UCZ4HRrMJsrRXbLkEq4vRdWA\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/arou.ua\/#\/schema\/person\/4f77e03cf6401573b3caa45a9915315d\",\"name\":\"\u0410\u0420\u041e\u0423\",\"url\":\"https:\/\/arou.ua\/en\/author\/arou\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legal Aspects of Accounts Receivable Management: Advice from Lawyers and Accountants - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/","og_locale":"en_US","og_type":"article","og_title":"Legal Aspects of Accounts Receivable Management: Advice from Lawyers and Accountants - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435","og_url":"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/","og_site_name":"\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435","article_publisher":"https:\/\/www.facebook.com\/arou.com.ua\/","article_published_time":"2026-05-10T13:16:01+00:00","article_modified_time":"2026-05-10T13:16:28+00:00","author":"\u0410\u0420\u041e\u0423","twitter_card":"summary_large_image","twitter_creator":"@arou_lawyer","twitter_site":"@arou_lawyer","twitter_misc":{"Written by":"\u0410\u0420\u041e\u0423"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/#article","isPartOf":{"@id":"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/"},"author":{"name":"\u0410\u0420\u041e\u0423","@id":"https:\/\/arou.ua\/#\/schema\/person\/4f77e03cf6401573b3caa45a9915315d"},"headline":"Legal Aspects of Accounts Receivable Management: Advice from Lawyers and Accountants","datePublished":"2026-05-10T13:16:01+00:00","dateModified":"2026-05-10T13:16:28+00:00","mainEntityOfPage":{"@id":"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/"},"wordCount":1379,"commentCount":0,"publisher":{"@id":"https:\/\/arou.ua\/#organization"},"articleSection":["Publications"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/","url":"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/","name":"Legal Aspects of Accounts Receivable Management: Advice from Lawyers and Accountants - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435","isPartOf":{"@id":"https:\/\/arou.ua\/#website"},"datePublished":"2026-05-10T13:16:01+00:00","dateModified":"2026-05-10T13:16:28+00:00","breadcrumb":{"@id":"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/arou.ua\/blog\/yurydycheskye-aspekty-ucheta-debytorskoj-zadolzhennosty-sovety-advokata-y-buhgaltera\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430","item":"https:\/\/arou.ua\/"},{"@type":"ListItem","position":2,"name":"\u042e\u0440\u0438\u0434\u0438\u0447\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0434\u0435\u0431\u0456\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0457 \u0437\u0430\u0431\u043e\u0440\u0433\u043e\u0432\u0430\u043d\u043e\u0441\u0442\u0456: \u043f\u043e\u0440\u0430\u0434\u0438 \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u0430 \u0456 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430"}]},{"@type":"WebSite","@id":"https:\/\/arou.ua\/#website","url":"https:\/\/arou.ua\/","name":"\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u041a\u0438\u0435\u0432\u0435","description":"\u041f\u043e\u043c\u043e\u0449\u044c \u044e\u0440\u0438\u0441\u0442\u0430, \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u0430, \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441\u0430","publisher":{"@id":"https:\/\/arou.ua\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/arou.ua\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/arou.ua\/#organization","name":"\u00ab\u0410\u0420\u041e\u0423\u00bb","url":"https:\/\/arou.ua\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/arou.ua\/#\/schema\/logo\/image\/","url":"https:\/\/arou.ua\/wp-content\/uploads\/2019\/07\/arou-advokatskoe-i-rieltorskoe-obedinenei-ukrainy.png","contentUrl":"https:\/\/arou.ua\/wp-content\/uploads\/2019\/07\/arou-advokatskoe-i-rieltorskoe-obedinenei-ukrainy.png","width":500,"height":147,"caption":"\u00ab\u0410\u0420\u041e\u0423\u00bb"},"image":{"@id":"https:\/\/arou.ua\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/arou.com.ua\/","https:\/\/twitter.com\/arou_lawyer","https:\/\/www.instagram.com\/arou_lawyer\/","https:\/\/www.youtube.com\/channel\/UCZ4HRrMJsrRXbLkEq4vRdWA"]},{"@type":"Person","@id":"https:\/\/arou.ua\/#\/schema\/person\/4f77e03cf6401573b3caa45a9915315d","name":"\u0410\u0420\u041e\u0423","url":"https:\/\/arou.ua\/en\/author\/arou\/"}]}},"_links":{"self":[{"href":"https:\/\/arou.ua\/en\/wp-json\/wp\/v2\/posts\/15684"}],"collection":[{"href":"https:\/\/arou.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arou.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arou.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/arou.ua\/en\/wp-json\/wp\/v2\/comments?post=15684"}],"version-history":[{"count":3,"href":"https:\/\/arou.ua\/en\/wp-json\/wp\/v2\/posts\/15684\/revisions"}],"predecessor-version":[{"id":15687,"href":"https:\/\/arou.ua\/en\/wp-json\/wp\/v2\/posts\/15684\/revisions\/15687"}],"wp:attachment":[{"href":"https:\/\/arou.ua\/en\/wp-json\/wp\/v2\/media?parent=15684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arou.ua\/en\/wp-json\/wp\/v2\/categories?post=15684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arou.ua\/en\/wp-json\/wp\/v2\/tags?post=15684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}