Enterprise
1. A business entity as an object of rights is recognized as an asset complex used for carrying out entrepreneurial activities.
The entire business entity, as an asset complex, is recognized as real estate.
2. The entire business entity or its part may be the subject of purchase and sale, pledge, lease, and other transactions related to the establishment, change, and termination of property rights.
The composition of a business entity as an asset complex includes all types of assets intended for its activities, including land plots, buildings, structures, equipment, inventory, raw materials, products, claims, debts, as well as rights to designations individualizing the enterprise, its products, works and services (commercial designation, trademarks, service marks), and other exclusive rights, unless otherwise provided by law or contract.
Source: "Civil Code of the Russian Federation (Part One)" dated 30.11.1994 No. 51-FZ (as amended on 03.12.2012)