To assess the condition of things I use a scale :
NEW-MINT-EXCELLENT (+ -)-GOOD WORKING-AS IS.
The items, exhibited here, have professional service, in each specific case I usually indicate the work performed. 

Helios 44-2 USSR lens with M42 mount.
Сondition is visible in the detailed photos. 
Optical condition - clean visually. 
There are a few barely noticeable spots on the inner lens. 
This is clearly a manufacturing defect, typical for these lenses, and has no effect on the optical performance. 
I'm noting this for completeness only. 
The lens has been serviced, which included cleaning the optics, clearing the aperture of oil traces, 
and replacing all the lubricant with synthetic lubricant. 
This extends the lens's usability to arctic temperatures. 
Furthermore, the lubricant has low evaporation, making it durable and does not deposit on the aperture blades.
s/n 7565623.
Comes with front and rear caps.