The article deals with theoretical and practical issues of delineation of crimes provided for in paragraph » d » of Part 3 of Article 158, Article 159, Article 1593, Article 1596 of the Criminal Code of the Russian Federation. The article analyzes the concept and features of property rights, such as non-cash money, electronic money, digital financial assets, digital currency and digital rights, electronic means of payment. In some cases, they act as the subject of a crime, and in others-the

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... s of its commission. In practice, the lack of a clear understanding of their differences has led to the fact that similar acts are classified differently by different investigative bodies and courts. In this connection, the author presents his own idea of the fundamental differences between theft and fraud in the theft of property rights, based on the analysis of the theory and practice of the application of criminal law in the Russian Federation, as well as practical recommendations for the qualification of theft of property rights, differentiates theft and fraud, and provides criteria for their correct qualification.