diff --git a/pkg/acl/eacl/table.go b/pkg/acl/eacl/table.go
index c348696b..d18ab0c7 100644
--- a/pkg/acl/eacl/table.go
+++ b/pkg/acl/eacl/table.go
@@ -100,6 +100,13 @@ func (t *Table) ToV2() *v2acl.Table {
 }
 
 // NewTable creates, initializes and returns blank Table instance.
+//
+// Defaults:
+//  - version: pkg.SDKVersion();
+//  - container ID: nil;
+//  - records: nil;
+//  - session token: nil;
+//  - signature: nil.
 func NewTable() *Table {
 	t := new(Table)
 	t.SetVersion(*pkg.SDKVersion())
diff --git a/pkg/acl/eacl/table_test.go b/pkg/acl/eacl/table_test.go
index c9fe8d5f..393527a6 100644
--- a/pkg/acl/eacl/table_test.go
+++ b/pkg/acl/eacl/table_test.go
@@ -119,4 +119,22 @@ func TestTable_ToV2(t *testing.T) {
 
 		require.Nil(t, x.ToV2())
 	})
+
+	t.Run("default values", func(t *testing.T) {
+		table := eacl.NewTable()
+
+		// check initial values
+		require.Equal(t, *pkg.SDKVersion(), table.Version())
+		require.Nil(t, table.Records())
+		require.Nil(t, table.CID())
+		require.Nil(t, table.SessionToken())
+		require.Nil(t, table.Signature())
+
+		// convert to v2 message
+		tableV2 := table.ToV2()
+
+		require.Equal(t, pkg.SDKVersion().ToV2(), tableV2.GetVersion())
+		require.Nil(t, tableV2.GetRecords())
+		require.Nil(t, tableV2.GetContainerID())
+	})
 }