diff --git a/pkg/acl/eacl/enums.go b/pkg/acl/eacl/enums.go
index f861d66..19fa5b9 100644
--- a/pkg/acl/eacl/enums.go
+++ b/pkg/acl/eacl/enums.go
@@ -5,60 +5,100 @@ import (
 )
 
 // Action taken if EACL record matched request.
+// Action is compatible with v2 acl.Action enum.
 type Action uint32
 
 const (
+	// ActionUnknown is an Action value used to mark action as undefined.
 	ActionUnknown Action = iota
+
+	// ActionAllow is an Action value that allows access to the operation from context.
 	ActionAllow
+
+	// ActionDeny is an Action value that denies access to the operation from context.
 	ActionDeny
 )
 
 // Operation is a object service method to match request.
+// Operation is compatible with v2 acl.Operation enum.
 type Operation uint32
 
 const (
+	// OperationUnknown is an Operation value used to mark operation as undefined.
 	OperationUnknown Operation = iota
+
+	// OperationGet is an object get Operation.
 	OperationGet
+
+	// OperationHead is an Operation of getting the object header.
 	OperationHead
+
+	// OperationPut is an object put Operation.
 	OperationPut
+
+	// OperationDelete is an object delete Operation.
 	OperationDelete
+
+	// OperationSearch is an object search Operation.
 	OperationSearch
+
+	// OperationRange is an object payload range retrieval Operation.
 	OperationRange
+
+	// OperationRangeHash is an object payload range hashing Operation.
 	OperationRangeHash
 )
 
 // Role is a group of request senders to match request.
+// Role is compatible with v2 acl.Role enum.
 type Role uint32
 
 const (
+	// RoleUnknown is a Role value used to mark role as undefined.
 	RoleUnknown Role = iota
+
 	// RoleUser is a group of senders that contains only key of container owner.
 	RoleUser
+
 	// RoleSystem is a group of senders that contains keys of container nodes and
 	// inner ring nodes.
 	RoleSystem
+
 	// RoleOthers is a group of senders that contains none of above keys.
 	RoleOthers
 )
 
 // Match is binary operation on filer name and value to check if request is matched.
+// Match is compatible with v2 acl.MatchType enum.
 type Match uint32
 
 const (
+	// MatchUnknown is a Match value used to mark matcher as undefined.
 	MatchUnknown Match = iota
+
+	// MatchStringEqual is a Match of string equality.
 	MatchStringEqual
+
+	// MatchStringNotEqual is a Match of string inequality.
 	MatchStringNotEqual
 )
 
 // FilterHeaderType indicates source of headers to make matches.
+// FilterHeaderType is compatible with v2 acl.HeaderType enum.
 type FilterHeaderType uint32
 
 const (
+	// HeaderTypeUnknown is a FilterHeaderType value used to mark header type as undefined.
 	HeaderTypeUnknown FilterHeaderType = iota
+
+	// HeaderFromRequest is a FilterHeaderType for request X-Header.
 	HeaderFromRequest
+
+	// HeaderFromObject is a FilterHeaderType for object header.
 	HeaderFromObject
 )
 
+// ToV2 converts Action to v2 Action enum value.
 func (a Action) ToV2() v2acl.Action {
 	switch a {
 	case ActionAllow:
@@ -70,6 +110,7 @@ func (a Action) ToV2() v2acl.Action {
 	}
 }
 
+// ActionFromV2 converts v2 Action enum value to Action.
 func ActionFromV2(action v2acl.Action) (a Action) {
 	switch action {
 	case v2acl.ActionAllow:
@@ -83,6 +124,7 @@ func ActionFromV2(action v2acl.Action) (a Action) {
 	return a
 }
 
+// ToV2 converts Operation to v2 Operation enum value.
 func (o Operation) ToV2() v2acl.Operation {
 	switch o {
 	case OperationGet:
@@ -104,6 +146,7 @@ func (o Operation) ToV2() v2acl.Operation {
 	}
 }
 
+// OperationFromV2 converts v2 Operation enum value to Operation.
 func OperationFromV2(operation v2acl.Operation) (o Operation) {
 	switch operation {
 	case v2acl.OperationGet:
@@ -127,6 +170,7 @@ func OperationFromV2(operation v2acl.Operation) (o Operation) {
 	return o
 }
 
+// ToV2 converts Role to v2 Role enum value.
 func (r Role) ToV2() v2acl.Role {
 	switch r {
 	case RoleUser:
@@ -140,6 +184,7 @@ func (r Role) ToV2() v2acl.Role {
 	}
 }
 
+// RoleFromV2 converts v2 Role enum value to Role.
 func RoleFromV2(role v2acl.Role) (r Role) {
 	switch role {
 	case v2acl.RoleUser:
@@ -155,6 +200,7 @@ func RoleFromV2(role v2acl.Role) (r Role) {
 	return r
 }
 
+// ToV2 converts Match to v2 MatchType enum value.
 func (m Match) ToV2() v2acl.MatchType {
 	switch m {
 	case MatchStringEqual:
@@ -166,6 +212,7 @@ func (m Match) ToV2() v2acl.MatchType {
 	}
 }
 
+// MatchFromV2 converts v2 MatchType enum value to Match.
 func MatchFromV2(match v2acl.MatchType) (m Match) {
 	switch match {
 	case v2acl.MatchTypeStringEqual:
@@ -179,6 +226,7 @@ func MatchFromV2(match v2acl.MatchType) (m Match) {
 	return m
 }
 
+// ToV2 converts FilterHeaderType to v2 HeaderType enum value.
 func (h FilterHeaderType) ToV2() v2acl.HeaderType {
 	switch h {
 	case HeaderFromRequest:
@@ -190,6 +238,7 @@ func (h FilterHeaderType) ToV2() v2acl.HeaderType {
 	}
 }
 
+// FilterHeaderTypeFromV2 converts v2 HeaderType enum value to FilterHeaderType.
 func FilterHeaderTypeFromV2(header v2acl.HeaderType) (h FilterHeaderType) {
 	switch header {
 	case v2acl.HeaderTypeRequest:
diff --git a/pkg/acl/eacl/filter.go b/pkg/acl/eacl/filter.go
index efed7ef..d66978b 100644
--- a/pkg/acl/eacl/filter.go
+++ b/pkg/acl/eacl/filter.go
@@ -8,10 +8,12 @@ import (
 
 // Filter defines check conditions if request header is matched or not. Matched
 // header means that request should be processed according to EACL action.
+//
+// Filter is compatible with v2 acl.EACLRecord.Filter message.
 type Filter struct {
 	from    FilterHeaderType
-	key     filterKey
 	matcher Match
+	key     filterKey
 	value   fmt.Stringer
 }
 
@@ -43,22 +45,27 @@ func (s staticStringer) String() string {
 	return string(s)
 }
 
+// Value returns filtered string value.
 func (f Filter) Value() string {
 	return f.value.String()
 }
 
+// Matcher returns filter Match type.
 func (f Filter) Matcher() Match {
 	return f.matcher
 }
 
+// Key returns key to the filtered header.
 func (f Filter) Key() string {
 	return f.key.String()
 }
 
+// From returns FilterHeaderType that defined which header will be filtered.
 func (f Filter) From() FilterHeaderType {
 	return f.from
 }
 
+// ToV2 converts Filter to v2 acl.EACLRecord.Filter message.
 func (f *Filter) ToV2() *v2acl.HeaderFilter {
 	filter := new(v2acl.HeaderFilter)
 	filter.SetValue(f.value.String())
@@ -94,10 +101,12 @@ func (k filterKey) String() string {
 	}
 }
 
+// NewFilter creates, initializes and returns blank Filter instance.
 func NewFilter() *Filter {
 	return NewFilterFromV2(new(v2acl.HeaderFilter))
 }
 
+// NewFilterFromV2 converts v2 acl.EACLRecord.Filter message to Filter.
 func NewFilterFromV2(filter *v2acl.HeaderFilter) *Filter {
 	f := new(Filter)
 
diff --git a/pkg/acl/eacl/record.go b/pkg/acl/eacl/record.go
index db077aa..dd4abbf 100644
--- a/pkg/acl/eacl/record.go
+++ b/pkg/acl/eacl/record.go
@@ -10,43 +10,50 @@ import (
 	v2acl "github.com/nspcc-dev/neofs-api-go/v2/acl"
 )
 
-type (
-	// Record of the EACL rule, that defines EACL action, targets for this action,
-	// object service operation and filters for request headers.
-	Record struct {
-		action    Action
-		operation Operation
-		filters   []Filter
-		targets   []Target
-	}
-)
+// Record of the EACL rule, that defines EACL action, targets for this action,
+// object service operation and filters for request headers.
+//
+// Record is compatible with v2 acl.EACLRecord message.
+type Record struct {
+	action    Action
+	operation Operation
+	filters   []*Filter
+	targets   []*Target
+}
 
-func (r Record) Targets() []Target {
+// Targets returns list of target subjects to apply ACL rule to.
+func (r Record) Targets() []*Target {
 	return r.targets
 }
 
-func (r Record) Filters() []Filter {
+// Filters returns list of filters to match and see if rule is applicable.
+func (r Record) Filters() []*Filter {
 	return r.filters
 }
 
+// Operation returns NeoFS request verb to match.
 func (r Record) Operation() Operation {
 	return r.operation
 }
 
+// SetOperation sets NeoFS request verb to match.
 func (r *Record) SetOperation(operation Operation) {
 	r.operation = operation
 }
 
+// Action returns rule execution result.
 func (r Record) Action() Action {
 	return r.action
 }
 
+// SetAction sets rule execution result.
 func (r *Record) SetAction(action Action) {
 	r.action = action
 }
 
+// AddTarget adds target subject with specified Role and key list.
 func (r *Record) AddTarget(role Role, keys ...ecdsa.PublicKey) {
-	t := Target{
+	t := &Target{
 		role: role,
 		keys: make([]ecdsa.PublicKey, 0, len(keys)),
 	}
@@ -59,7 +66,7 @@ func (r *Record) AddTarget(role Role, keys ...ecdsa.PublicKey) {
 }
 
 func (r *Record) addFilter(from FilterHeaderType, m Match, keyTyp filterKeyType, key string, val fmt.Stringer) {
-	filter := Filter{
+	filter := &Filter{
 		from: from,
 		key: filterKey{
 			typ: keyTyp,
@@ -80,28 +87,34 @@ func (r *Record) addObjectReservedFilter(m Match, typ filterKeyType, val fmt.Str
 	r.addObjectFilter(m, typ, "", val)
 }
 
+// AddFilter adds generic filter.
 func (r *Record) AddFilter(from FilterHeaderType, matcher Match, name, value string) {
 	r.addFilter(from, matcher, 0, name, staticStringer(value))
 }
 
+// AddObjectAttributeFilter adds filter by object attribute.
 func (r *Record) AddObjectAttributeFilter(m Match, key, value string) {
 	r.addObjectFilter(m, 0, key, staticStringer(value))
 }
 
+// AddObjectVersionFilter adds filter by object version.
 func (r *Record) AddObjectVersionFilter(m Match, v *pkg.Version) {
 	r.addObjectReservedFilter(m, fKeyObjVersion, v)
 }
 
+// AddObjectContainerIDFilter adds filter by object container ID.
 func (r *Record) AddObjectContainerIDFilter(m Match, id *container.ID) {
 	r.addObjectReservedFilter(m, fKeyObjContainerID, id)
 }
 
+// AddObjectOwnerIDFilter adds filter by object owner ID.
 func (r *Record) AddObjectOwnerIDFilter(m Match, id *owner.ID) {
 	r.addObjectReservedFilter(m, fKeyObjOwnerID, id)
 }
 
 // TODO: add remaining filters after neofs-api#72
 
+// ToV2 converts Record to v2 acl.EACLRecord message.
 func (r *Record) ToV2() *v2acl.Record {
 	targets := make([]*v2acl.Target, 0, len(r.targets))
 	for _, target := range r.targets {
@@ -123,20 +136,23 @@ func (r *Record) ToV2() *v2acl.Record {
 	return v2
 }
 
+// NewRecord creates and returns blank Record instance.
 func NewRecord() *Record {
 	return new(Record)
 }
 
+// CreateRecord creates, initializes with parameters and returns Record instance.
 func CreateRecord(action Action, operation Operation) *Record {
 	r := NewRecord()
 	r.action = action
 	r.operation = operation
-	r.targets = []Target{}
-	r.filters = []Filter{}
+	r.targets = []*Target{}
+	r.filters = []*Filter{}
 
 	return r
 }
 
+// NewRecordFromV2 converts v2 acl.EACLRecord message to Record.
 func NewRecordFromV2(record *v2acl.Record) *Record {
 	r := NewRecord()
 
@@ -150,14 +166,14 @@ func NewRecordFromV2(record *v2acl.Record) *Record {
 	v2targets := record.GetTargets()
 	v2filters := record.GetFilters()
 
-	r.targets = make([]Target, 0, len(v2targets))
+	r.targets = make([]*Target, 0, len(v2targets))
 	for i := range v2targets {
-		r.targets = append(r.targets, *NewTargetFromV2(v2targets[i]))
+		r.targets = append(r.targets, NewTargetFromV2(v2targets[i]))
 	}
 
-	r.filters = make([]Filter, 0, len(v2filters))
+	r.filters = make([]*Filter, 0, len(v2filters))
 	for i := range v2filters {
-		r.filters = append(r.filters, *NewFilterFromV2(v2filters[i]))
+		r.filters = append(r.filters, NewFilterFromV2(v2filters[i]))
 	}
 
 	return r
diff --git a/pkg/acl/eacl/record_test.go b/pkg/acl/eacl/record_test.go
index fef691d..87b5345 100644
--- a/pkg/acl/eacl/record_test.go
+++ b/pkg/acl/eacl/record_test.go
@@ -39,7 +39,7 @@ func TestRecord(t *testing.T) {
 }
 
 func TestRecord_AddTarget(t *testing.T) {
-	targets := []Target{
+	targets := []*Target{
 		{
 			role: RoleUnknown,
 			keys: []ecdsa.PublicKey{test.DecodeKey(1).PublicKey},
@@ -59,9 +59,9 @@ func TestRecord_AddTarget(t *testing.T) {
 }
 
 func TestRecord_AddFilter(t *testing.T) {
-	filters := []Filter{
-		*newObjectFilter(MatchStringEqual, "some name", "ContainerID"),
-		*newObjectFilter(MatchStringNotEqual, "X-Header-Name", "X-Header-Value"),
+	filters := []*Filter{
+		newObjectFilter(MatchStringEqual, "some name", "ContainerID"),
+		newObjectFilter(MatchStringNotEqual, "X-Header-Name", "X-Header-Value"),
 	}
 
 	r := NewRecord()
diff --git a/pkg/acl/eacl/table.go b/pkg/acl/eacl/table.go
index ff14093..606d5b2 100644
--- a/pkg/acl/eacl/table.go
+++ b/pkg/acl/eacl/table.go
@@ -8,41 +8,48 @@ import (
 	v2acl "github.com/nspcc-dev/neofs-api-go/v2/acl"
 )
 
-type (
-	// Table is a group of EACL records for single container.
-	Table struct {
-		version pkg.Version
-		cid     *container.ID
-		records []Record
-	}
-)
+// Table is a group of EACL records for single container.
+//
+// Table is compatible with v2 acl.EACLTable message.
+type Table struct {
+	version pkg.Version
+	cid     *container.ID
+	records []*Record
+}
 
+// CID returns identifier of the container that should use given access control rules.
 func (t Table) CID() *container.ID {
 	return t.cid
 }
 
+// SetCID sets identifier of the container that should use given access control rules.
 func (t *Table) SetCID(cid *container.ID) {
 	t.cid = cid
 }
 
+// Version returns version of eACL format.
 func (t Table) Version() pkg.Version {
 	return t.version
 }
 
+// SetVersion sets version of eACL format.
 func (t *Table) SetVersion(version pkg.Version) {
 	t.version = version
 }
 
-func (t Table) Records() []Record {
+// Records returns list of extended ACL rules.
+func (t Table) Records() []*Record {
 	return t.records
 }
 
+// AddRecord adds single eACL rule.
 func (t *Table) AddRecord(r *Record) {
 	if r != nil {
-		t.records = append(t.records, *r)
+		t.records = append(t.records, r)
 	}
 }
 
+// ToV2 converts Table to v2 acl.EACLTable message.
 func (t *Table) ToV2() *v2acl.Table {
 	v2 := new(v2acl.Table)
 
@@ -61,6 +68,7 @@ func (t *Table) ToV2() *v2acl.Table {
 	return v2
 }
 
+// NewTable creates, initializes and returns blank Table instance.
 func NewTable() *Table {
 	t := new(Table)
 	t.SetVersion(*pkg.SDKVersion())
@@ -68,6 +76,7 @@ func NewTable() *Table {
 	return t
 }
 
+// CreateTable creates, initializes with parameters and returns Table instance.
 func CreateTable(cid container.ID) *Table {
 	t := NewTable()
 	t.SetCID(&cid)
@@ -75,6 +84,7 @@ func CreateTable(cid container.ID) *Table {
 	return t
 }
 
+// NewTableFromV2 converts v2 acl.EACLTable message to Table.
 func NewTableFromV2(table *v2acl.Table) *Table {
 	t := new(Table)
 
@@ -98,15 +108,17 @@ func NewTableFromV2(table *v2acl.Table) *Table {
 		}
 
 		var h [sha256.Size]byte
+
 		copy(h[:], table.GetContainerID().GetValue())
 		t.cid.SetSHA256(h)
 	}
 
 	// set eacl records
 	v2records := table.GetRecords()
-	t.records = make([]Record, 0, len(v2records))
+	t.records = make([]*Record, 0, len(v2records))
+
 	for i := range v2records {
-		t.records = append(t.records, *NewRecordFromV2(v2records[i]))
+		t.records = append(t.records, NewRecordFromV2(v2records[i]))
 	}
 
 	return t
diff --git a/pkg/acl/eacl/table_test.go b/pkg/acl/eacl/table_test.go
index cdf7a6a..7092aea 100644
--- a/pkg/acl/eacl/table_test.go
+++ b/pkg/acl/eacl/table_test.go
@@ -7,23 +7,9 @@ import (
 	"github.com/nspcc-dev/neofs-api-go/pkg"
 	"github.com/nspcc-dev/neofs-api-go/pkg/acl/eacl"
 	"github.com/nspcc-dev/neofs-api-go/pkg/container"
-	"github.com/nspcc-dev/neofs-crypto/test"
 	"github.com/stretchr/testify/require"
 )
 
-// example how to create eACL tables in applications
-func example() {
-	record := eacl.CreateRecord(eacl.ActionDeny, eacl.OperationPut)
-	record.AddFilter(eacl.HeaderFromObject, eacl.MatchStringEqual, "filename", "cat.jpg")
-	record.AddTarget(eacl.RoleOthers, test.DecodeKey(1).PublicKey, test.DecodeKey(2).PublicKey)
-
-	var cid container.ID
-	cid.SetSHA256(sha256.Sum256([]byte("container id")))
-
-	table := eacl.CreateTable(cid)
-	table.AddRecord(record)
-}
-
 func TestTable(t *testing.T) {
 	var (
 		v   pkg.Version
@@ -66,14 +52,14 @@ func TestTable(t *testing.T) {
 }
 
 func TestTable_AddRecord(t *testing.T) {
-	records := []eacl.Record{
-		*eacl.CreateRecord(eacl.ActionDeny, eacl.OperationDelete),
-		*eacl.CreateRecord(eacl.ActionAllow, eacl.OperationPut),
+	records := []*eacl.Record{
+		eacl.CreateRecord(eacl.ActionDeny, eacl.OperationDelete),
+		eacl.CreateRecord(eacl.ActionAllow, eacl.OperationPut),
 	}
 
 	table := eacl.NewTable()
 	for _, record := range records {
-		table.AddRecord(&record)
+		table.AddRecord(record)
 	}
 
 	require.Equal(t, records, table.Records())
diff --git a/pkg/acl/eacl/target.go b/pkg/acl/eacl/target.go
index ca6af2e..0d15bda 100644
--- a/pkg/acl/eacl/target.go
+++ b/pkg/acl/eacl/target.go
@@ -9,27 +9,34 @@ import (
 
 // Target is a group of request senders to match EACL. Defined by role enum
 // and set of public keys.
+//
+// Target is compatible with v2 acl.EACLRecord.Target message.
 type Target struct {
 	role Role
 	keys []ecdsa.PublicKey
 }
 
+// SetKeys sets list of public keys to identify target subject.
 func (t *Target) SetKeys(keys ...ecdsa.PublicKey) {
 	t.keys = keys
 }
 
+// Keys returns list of public keys to identify target subject.
 func (t Target) Keys() []ecdsa.PublicKey {
 	return t.keys
 }
 
+// SetRole sets target subject's role class.
 func (t *Target) SetRole(r Role) {
 	t.role = r
 }
 
+// Role returns target subject's role class.
 func (t Target) Role() Role {
 	return t.role
 }
 
+// ToV2 converts Target to v2 acl.EACLRecord.Target message.
 func (t *Target) ToV2() *v2acl.Target {
 	keys := make([][]byte, 0, len(t.keys))
 	for i := range t.keys {
@@ -45,10 +52,12 @@ func (t *Target) ToV2() *v2acl.Target {
 	return target
 }
 
+// NewTarget creates, initializes and returns blank Target instance.
 func NewTarget() *Target {
 	return NewTargetFromV2(new(v2acl.Target))
 }
 
+// NewTargetFromV2 converts v2 acl.EACLRecord.Target message to Target.
 func NewTargetFromV2(target *v2acl.Target) *Target {
 	t := new(Target)
 
@@ -59,6 +68,7 @@ func NewTargetFromV2(target *v2acl.Target) *Target {
 	t.role = RoleFromV2(target.GetRole())
 	v2keys := target.GetKeys()
 	t.keys = make([]ecdsa.PublicKey, 0, len(v2keys))
+
 	for i := range v2keys {
 		key := crypto.UnmarshalPublicKey(v2keys[i])
 		t.keys = append(t.keys, *key)