diff --git a/pkg/acl/eacl/record.go b/pkg/acl/eacl/record.go
index 2e0d255..e8430d1 100644
--- a/pkg/acl/eacl/record.go
+++ b/pkg/acl/eacl/record.go
@@ -156,6 +156,12 @@ func (r *Record) ToV2() *v2acl.Record {
 }
 
 // NewRecord creates and returns blank Record instance.
+//
+// Defaults:
+//  - action: ActionUnknown;
+//  - operation: OperationUnknown;
+//  - targets: nil,
+//  - filters: nil.
 func NewRecord() *Record {
 	return new(Record)
 }
diff --git a/pkg/acl/eacl/record_test.go b/pkg/acl/eacl/record_test.go
index 25608be..7ed59dd 100644
--- a/pkg/acl/eacl/record_test.go
+++ b/pkg/acl/eacl/record_test.go
@@ -126,4 +126,22 @@ func TestRecord_ToV2(t *testing.T) {
 
 		require.Nil(t, x.ToV2())
 	})
+
+	t.Run("default values", func(t *testing.T) {
+		record := NewRecord()
+
+		// check initial values
+		require.Equal(t, OperationUnknown, record.Operation())
+		require.Equal(t, ActionUnknown, record.Action())
+		require.Nil(t, record.Targets())
+		require.Nil(t, record.Filters())
+
+		// convert to v2 message
+		recordV2 := record.ToV2()
+
+		require.Equal(t, v2acl.OperationUnknown, recordV2.GetOperation())
+		require.Equal(t, v2acl.ActionUnknown, recordV2.GetAction())
+		require.Nil(t, recordV2.GetTargets())
+		require.Nil(t, recordV2.GetFilters())
+	})
 }