TY JOUR TI OPTIMIZATION OF BALANCE SHEET LIABILITY BOUNDARIES IN ORGANIZING ELECTRICITY ACCOUNTING KW justification KW optimization KW high-voltage metering devices KW electric energy KW digitalization JO Modern Technologies and Scientific and Technological Progress AU Konovalov, Y.V. AU Terekhova, A.A. AU Shitenkov, G.A. AU Brateiko, A.S. PY 2025 IS 2025 PB Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»