EN
The paper deals with a narrow class of enterprise revenues generated in the course of its main operating activities, other operating activities and financial ac-tivities – revenues from pro-ecological activities. The main purpose of this article is explanation of the need for identifying this group of revenues in enterprises. Based on literature studies and surveys exploring various issues in accounting for activi-ties aimed at environment protection the authors present their proposal for a clas-sification of revenues from pro-ecological activities of enterprises.