diff --git a/pkg/acl/eacl/target.go b/pkg/acl/eacl/target.go
index 8574e48a..22a2af69 100644
--- a/pkg/acl/eacl/target.go
+++ b/pkg/acl/eacl/target.go
@@ -124,6 +124,10 @@ func (t *Target) ToV2() *v2acl.Target {
 }
 
 // NewTarget creates, initializes and returns blank Target instance.
+//
+// Defaults:
+//  - role: RoleUnknown;
+//  - keys: nil.
 func NewTarget() *Target {
 	return NewTargetFromV2(new(v2acl.Target))
 }
diff --git a/pkg/acl/eacl/target_test.go b/pkg/acl/eacl/target_test.go
index 6612e3ac..5fd0e705 100644
--- a/pkg/acl/eacl/target_test.go
+++ b/pkg/acl/eacl/target_test.go
@@ -4,6 +4,7 @@ import (
 	"crypto/ecdsa"
 	"testing"
 
+	"github.com/nspcc-dev/neofs-api-go/v2/acl"
 	v2acl "github.com/nspcc-dev/neofs-api-go/v2/acl"
 	crypto "github.com/nspcc-dev/neofs-crypto"
 	"github.com/nspcc-dev/neofs-crypto/test"
@@ -68,4 +69,18 @@ func TestTarget_ToV2(t *testing.T) {
 
 		require.Nil(t, x.ToV2())
 	})
+
+	t.Run("default values", func(t *testing.T) {
+		target := NewTarget()
+
+		// check initial values
+		require.Equal(t, RoleUnknown, target.Role())
+		require.Nil(t, target.BinaryKeys())
+
+		// convert to v2 message
+		targetV2 := target.ToV2()
+
+		require.Equal(t, acl.RoleUnknown, targetV2.GetRole())
+		require.Nil(t, targetV2.GetKeys())
+	})
 }