Home Wheels Rent of fixed assets. Accounting for lease of fixed assets of the tenant and landlord Accounting wiring of rented property

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Rent of fixed assets. Accounting for lease of fixed assets of the tenant and landlord Accounting wiring of rented property

Rental of fixed assets means that the facility of fixed assets (OS) is provided for temporary possession and use or temporary use. The side that leases the OS object is referred to as the landlord, and the party received by the Tenant (Art. 606 of the Civil Code of the Russian Federation). On the accounting of leased fixed assets in both parties to the lease agreement will tell in this material.

How does the tenant

The lease of the OS object at the tenant must be taken into account separately from its own property. For accounting is used not a balance account 01 "Fixed assets", but off-balances 001 "Rental fixed assets" (paragraph 5 of PBU 1/2008,). According to the debit of account 001, the rented OS object comes in the assessment specified in the lease agreement.

Accounting order rental payments The tenant depends on how the rented OS is used. Depending on this, rent payments can be taken into account either as part of expenses on ordinary activities, or as part of other expenses. In some cases, the rent may relate to an increase in the cost of its own facility.

This means that accounting wirings at the tenant for rent will be such (the order of the Ministry of Finance from 31.10.2000 No. 94n):

Accounting for the landlord

Main questionwhich arises from the landlord when recognizing income from renting an OS object, what income such lease forms: from ordinary activities or other activities. It depends on whether the provision of the OS is leaseing the subject of the landlord. If yes, the income and rental costs refer to if not - are taken into account both (through account 91) (pp.5, PBU 9/99, pp.5, 11 PBU 10/99).

The basis for recognizing the lease by the subject of activity is significant, systematic and other criteria defined by the organization in.

Typical accounting records for lease accounting at the lessor will be present in the table:

Operation	Debit invoices	Credit account
Received from tenant rent	51, 50, etc.	62 "Calculations with buyers and customers"
Accrued rental rental	62	90 "Sales", subaccount "Revenue" or 91 "Other income and expenses", subaccount "Other income"
Accrued VAT S. rental	90, subaccount "VAT" or 91, subaccount "VAT"	68 "Calculations for taxes and fees"
Reflect the costs associated with providing the OS object for rent	20 "Basic Production" or 91, subaccount "Other expenses"	02 "Depreciation of fixed assets", 10 "Materials", 60, 70 "Calculations with wage personnel", 69 "Calculations for social insurance and provision", etc.

A leased OS object is taken into account from the lessor or on a separate subaccount account 01, or (if the OS object is specially purchased for rental) - to the account 03 "Request investments in material values".

Other expenses". In accordance with the plan of accounts and instructions for its application, the organization - the landlord reflects the accrued amount of the amortization on the main funds to be leased, on the credit of account 02 and the debit of account 91 (if the rent forms operating income). Correspondence of accounts The maintenance of the operation Debit Credit 20, 23, 25, 26 02 is reflected in the amount of accrued depreciation (the delivery of the property for rent is the main activity) 91.2 02 reflected the amount of accrued depreciation (rent forms operating income) the procedure for accounting and tax accounting The utility costs of the tenant depends on exactly how payment is made for these services.

Depreciation of leased property

Important

Go to downloading the file Current rental consists in rent not used by the landlord of property to meet the temporary needs of the tenant. Transfer to the current rent precedes the signing of the lease agreement. The transfer of fixed assets occurs after their inventory and is issued as an act (invoice) acceptance, which is compiled in two copies and is attached to the lease agreement.

Attention

Terms of the transaction are determined by the parties in the lease agreement. The leased period of law and the obligations of the owner remain at the lessor, only the right to ownership of property passes to the tenant. When transferring property to rent, it continues to be taken into account on the balance sheet of the landlord.

Accounting wiring for rental operations

Landless property transferred to rent ": Debit 20 Credit 10 (16) - Written off materials when transferred to rent; Debit 013 "Low-value property transmitted for rent" - reflected on the off-balance sheet of the cost transferred to the rental of low-value property. If the fixed assets are leased, as a general rule, the landlord must accrue depreciation on them (paragraph 50 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). An exception to this rule is the transfer:

enterprises as a property complex (depreciation charges tenant);

property under the financial lease agreement (leasing) (property depreciates one of the parties (lessor or lessee), depending on the terms of the contract).

This is stated in paragraph 50 Methodical recommendationsapproved by the Order of the Ministry of Finance of Russia of October 13, 2003

3.5 Accounting for leased fixed assets

In Account, make a wiring: Debit 20, 91-2 Credit 76 (60, 70, 69 ...) - reflects the costs associated with the provision of property for rent. This follows from paragraphs 5, 7 and 11 of PBU 10/99. The redemption of the leased property The lease agreement may provide for the repurchase of property by the tenant. In this case, at the end of the term of the contract (or until the end of the term, but after the payment of redemption costs), the owner of the objects received becomes the owner.

Info

In accounting, the operation on the transfer of redefined property under the lease agreement is reflected as its disposal (implementation). Such a conclusion follows from paragraph 1 of Article 624 of the Civil Code of the Russian Federation. For more about this, see, for example, how to reflect in the accounting of the sale of fixed assets.

Security payment If the lease agreement contains a condition of a fee, its receipt is not an income of the organization.

Accounting when renting fixed assets (nuances)

An object of renting an act of acceptance and transmission, contract 20 (23,25,26,29,44) 76A Accrued Rental Wiring Agreement, Act of Removed Services 19,76A Reflects VAT invoice obtained 68.2 19 Adopted to deduct VAT 76A 51 Paid rental Payment order 001 The object is returned to the Lessor of the act of acceptance and transfer to the account of the property obtained under the lease agreement is similar. If the terms of the financial lease are provided subsequent redemption Tenant object, then an accountant will reflect this as follows: DT CT Description Document 76 51 Paid by the redemption payment Agreement, payment order 08 76 Operated Object OB Treaty, Act forms OS-1 19 76 Reflects VAT invoice received 01 08 Commissioning of the Object Order of the head 68 19 Adopted to deduct VAT Repair the leased property The overhaul of the object can be carried out at the expense of one of the parties, which is necessarily reflected in the contract.

Current rental of fixed assets. Accounting for the landlord

What balance accounts are applied to account for fixed assets in renting? Accounts 01 "Fixed assets" and 03 "Profitable investments" at the initial cost. In terms of accounting accounts (approved by the Order of the Ministry of Finance of Russia of 31.10.2000 No. 94n), the score 01 was allocated for all fixed assets, including for leased. Along with this, PBU 6/01 states that the fixed assets whose appointment is to be leased, should be considered an income investment.

For their accounting there is an account 03. How to delete the accounting of objects on accounts 01 and 03? The choice is simple. Based on the formulation of the revenue investments laid in PBU 6/01 (clause 5). IMPORTANT! The profits of PBU 6/01 include fixed assets, the purpose of which is exclusively transferring to rent.

At the same time, the goal is known to be reached from renting these objects.

Based on the act, the tenant writes off the returned object from off-balance accounting. The lease agreement reflects the composition, the cost of the transferred property, the term and size of the rent, the obligations of the parties to maintain property in working condition. When concluding a lease agreement of real estate, for a period of at least a year, this agreement is subject to state registration and is considered concluded from the moment of such registration (p.

3 tbsp. 433, Art. Art. 609 and 651 of the Civil Code of the Russian Federation). Any changes made to such an agreement, as well as termination and termination of the contract, are also subject to registration. The tenant, which occupies the area under the lease agreement to be subject to state registration, but not passed this procedure, has no right to recognize the costs of rent in reducing the taxable income tax base.
In the accounting of the tenant the following entries are made (Table 2). Table 2 - Accounting for operations current rental At the tenant No. P / p Name of the economic operation Debit Credit 1 Arrival of leased facilities of fixed assets 001 "Rental fixed assets" 2 Accrued current rental payments 20 "Basic Production" (26 "General Expenditures", 44 "Sale expenses") 76 "Calculations With different debtors and creditors "3 Accrued VAT on rent 19" Value Added Tax on Acquired Values \u200b\u200b"76" Calculations with different debtors and creditors "4 Reimbursement of VAT 68" Calculations for taxes and fees "19" Value Added Tax on Acquited Values \u200b\u200b»5 Listing rent 76" Calculations with different debtors and creditors "51" Current account "Table 3 - Accounting for rent at tenant No. P / p Name of the economic operation Debit Credit amount, rub.

To do this, the organization has the right to open an additional subaccount to account 02, for example, "Depreciation on revenue investments transmitted for rent": Debit 20, 91-2 Credit 02 subaccount "Depreciation for revenue investments transmitted for rent" - reflected the amount of accrued depreciation in the main The facility transmitted to rent. Situation: how to determine for accounting purposes, is the representation of property for rent separate view Organization activities or is it a one-time operation? In accounting, the organization has the right to independently recognize income, including from the delivery of property for rent, income from ordinary activities or other receipts. It is necessary to proceed from the nature of the organization, the type of income and the conditions for their preparation (for example, whether incoming rental payments are permanent or periodic income of the organization).

This is stated in paragraph 4 of PBU 9/99.

Therefore, if an organization uses a part of the premises in the building for itself, and the part is rented, then the entire cost of the building should be taken into account on account 01 as part of fixed assets. As part of an accounting investment in the account 03, only those objects that are initially and fully intended for transmission to temporary possession or use of third parties (paragraph 3 of PBU 6/01, instructions for account plan) are reflected. Operations for the transfer of property for rent. Tell me as follows.

When transferring fixed assets: Debit 01 (03) Subaccount "Property transfered for rent" Credit 01 (03) "Own property" - transferred to the rental property of the organization. When transferred to rental objects, accountable on account 10, it is necessary to write them off their cost in general - on material costs. To control such property, take into account it for the balance.

· maintenance;

· Middle repairs;

· Overhaul.

The main task of current repairs is prevention. Current repairs are carried out systematically, for example, once a quarter, it allows you to protect the property from premature wear.

The nature of the work carried out is associated with the change of individual parts and knots without disassembling the entire main means, adjusting its individual parts and mechanisms, their cleaning, lubrication, which ensures the constant readiness of the main means of operation.

Middle repairs in complexity approaches overhaul, since when conducting an average repair, there is a need to complete recovery or replace individual parts of the main means by partial disassembly. Middle repairs are carried out much less often than the current repairs, as a rule, once a year.

Overhaul is the most difficult of all types of fixed assets. Frequency of holding overhaul It depends on how intensively the main tool is used. As a rule, overhaul is carried out no more than once a few years and, in most cases, it is quite long in time.

When conducting overhaul, a complete disassembly of the fixed assessment is carried out, replaced by worn parts and mechanisms with new and more modern. Overhaul in most cases are carried out by contracting organizations, as it requires higher professional skills of performers.

Repair costs according to paragraph 18 of PBU 10/99 are recognized in the reporting period in which they took place, regardless of the time of the actual payment of money.

The costs of repair by the organization by the organization are reflected in the account 23 "Auxiliary Production", 25 "general production costs" and the like. Repair costs are made up of the cost of materials, spare parts, components, wages of workers engaged in repair, amounts of unified social tax, insurance premiums, depreciation amounts of fixed assets and other expenses directly related to repair.

Suppose that repair of the main fund was carried out by the auxiliary production by the forces and consider general scheme Accounting wiring when repairing a business manual:

Correspondence bills
Debit	Credit
		Reflects the cost of acquired spare parts
		Redean debt before the supplier
		Written by the cost of materials released for repair
		Accrued wages to repair workers
		Accrued payroll taxes

Very often the organization, by virtue of various reasonsIt does not have the opportunity to carry out repairs yourself. In this case, third-party organizations are involved for repairing individuals. Repairs can be completed with a tenant, but in this case the landlord must reimburse him the costs of repairing or paying the amount of the costs of rental fees.

In order to tax profits in accordance with the Tax Code Russian Federation (Next NK RF) Costs for maintenance and operation, repair and maintenance The main means and other property, as well as to maintain them in good condition, are included in the cost of production and implementation costs.

The costs of repairing fixed assets produced by the taxpayer, according to the Tax Code of the Russian Federation, are considered as other expenses and are recognized for tax purposes in the reporting period in which they were implemented in the amount of actual costs. It should be borne in mind that taxpayers applying the accrual method recognize the cost of repairing fixed assets as expenses in which they are produced, regardless of their payment.

Taxpayers applying a cash method according to the Tax Code of the Russian Federation recognize the costs of repairs only after their factual payment.

This option is to write down the cost of repairing fixed assets in cases where the repair of fixed assets is carried out unevenly during the year, as well as the need for a large amount of unforeseen repair workFor example, in the event of accidents. The costs associated with carrying out such repairs are appropriately reflected in accounting on the debit of account 97 "Expenditures of future periods".

To justify the amounts of costs attributed to the account or written off from it, it is desirable to make a estimate or plan for the production of repair work in monetary terms. These documents must be approved by the head of the organization.

If the repair is performed by third-party organizations, according to the Tax Code of the Russian Federation, the amount of VAT filed by the Contractor and the Customer paid to the Customer shall be deductible after taking into account the work performed. Confirmation that the repair of the facility of fixed assets is made, can serve as an act of work performed.

Example 1.

The organization of the economic method made a major overhaul of the object of fixed assets leased. Material expenses amounted to 580,000 rubles, employee salary - 30,000 rubles, the amount of the ESN - 7,800 rubles. The creation of a reserve for the repair of fixed assets of the organization's accounting policies is not provided. In order to uniform distribution of costs, it was decided to write off them monthly equal shares for 2 years.

Correspondence bills		Amount, rubles
Debit	Credit	Amount, rubles
			Reflects the cost of material values \u200b\u200breleased for repair
			Reflects the amount of accrued wages
			Reflected the amount of taxes accrued on the photo
			Recaped to the costs of the reporting period The amount of costs for repairs in the amount of 1/24 part

End of example.

Example 2.

The organization produced a repair of the object of fixed assets. Repair is performed by a third-party organization. The cost of work amounted to 129,800 rubles, including VAT - 19,800 rubles. Repair costs will be charged to production costs for 12 months.

Correspondence bills		Amount, rubles
Debit	Credit	Amount, rubles
			Reflects the cost of repair based on the act of work performed
			Reflects the amount of VAT from the cost of completed repair work
			Listed cash For repaired
			Adopted to deduct actually paid amount of VAT
			Come on the costs of the reporting period, the cost of repairing the facility of fixed assets in the amount of 1/12 of part

End of example.

For the uniform inclusion of the upcoming costs of repairing fixed assets to the expenses of the reporting period, the organization under paragraph 72 of the Regulation on accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, can create a reserve for main funds .

A plan of accounts and instructions for its use to summarize information on the presence and movement of reserved amounts for the repair of fixed assets are intended for account 96 "Reserves of upcoming expenses". Creating a reserve is reflected in the credit of the account and the debit of cost accounting accounts.

If the repair of fixed assets is performed by the auxiliary production by the amount of reserve, it is reflected in the debit of account in correspondence with the credit of the account "Auxiliary Production". If experts of third-party organizations are involved in repair, 60 "Calculations with suppliers and contractors" is credited.

At the end of the reporting period, an inventory of the reserve for the repair of fixed assets is carried out. Unused amounts of reserve at the end of the year are reversed.

High-quality repair of many fixed assets requires a rather long period of time, which is not exhausted by one reporting period. If the end of the repair work will occur next year, the balance of reserves for the repair of fixed assets is not reversed. After completion of the repair work, the accrued amount of the reserve must be attributed to the financial results of the reporting period.

There may be a situation where the created reserve is not enough to carry out the repair of fixed assets, that is, the actual costs of repair exceed the size of the created reserve. In this case, at the end of the reporting period, the amount of excess actual costs is written off on costs.

Example 3.

To repair fixed assets, the organization decided to create a reserve for repairs in the amount of 180,000 rubles. The monthly amount of deductions to the reserve of upcoming expenses amounted to 15,000 rubles. (180,000 rubles / 12 months). The actual costs of repairs produced by the organization forces in the reporting year amounted to 162,000 rubles.

Correspondence bills		Amount, rubles
Debit	Credit
Every month from January to December of the reporting year, the following entries will be carried out in accounting:
			Accrued the amount of the reserve of upcoming expenses in the amount of 1/12 of part
At the time of repair
			Reflects the cost of repairing fixed assets
Accounting records at the end of the year
			Storn! Reflected unused amount of reserve

End of example.

According to clause 5.5.3 of the methodological recommendations for the use of chapter 25 "Tax on the profit of organizations" Part of the second Tax Code of the Russian Federation, approved by the Order of the Ministry of Internal Affairs of the Russian Federation of December 20, 2002 No. BG-3-02 / 729, if it decides on the formation of this reserve, That actually carried out the costs of repairing fixed assets are not included in the cost of the current period. Only at the end of the tax period, the amount of excessive expenditures on the created reserve is included in other expenses.

In order to properly form a reserve of the upcoming costs of repairing fixed assets, it is necessary to ensure that the following data is required:

· The initial cost of amortized fixed assets at the beginning of the tax period;

· The actual amount of repairs for repairs for the previous three years and private from this amount during division by three;

· Repairs schedule, including those included on the current tax period;

· The estimated cost of these repairs;

· List of fixed assets for which especially complex and dear views overhaul;

· Repair schedule of these fixed assets, which indicates a period of repair work and their estimated cost.

The deductions to the reserve of the upcoming costs are calculated based on the aggregate value of fixed assets and deductions standards.

The total value of fixed assets is defined as the sum of the initial value of all amortized fixed assets commissioned at the beginning of the tax period, which creates a reserve of the upcoming costs of repairing fixed assets. Thus, if the reserve is created for 2005, the cost of fixed assets acquired during this year will not be included in the total cumulative value of fixed assets calculated to determine deductions to the created reserve.

If the organization has, as part of commissioning until January 1, 2002, they are accepted for them replacement valuedefined in accordance with the Tax Code of the Russian Federation.

Taxpayers should be remembered that the limiting amount of the upcoming costs for repairing fixed assets cannot exceed the average value of the actual costs for repairs undergoing over the past three years.

If the organization accumulates funds for conducting particularly expensive and complex types of overhaul, it can increase the limited amount of deductions to the reserve of the upcoming costs. The limited amount of deductions increases by the amount of deductions to the financing of the repairs, which comes to the tax period in accordance with the repair schedule, provided that in previous tax periods, similar repairs were made.

The standards of deductions to the reserve organization establishes independently when developing accounting policies for tax purposes. The amount of deductions depends on following factors:

· Periodicity of repair of the object of fixed assets;

· Frequencies of replacement of elements of fixed assets (in particular, nodes, parts, structures);

· Frequent repair cost.

Example 4.

The organization in 2005 plans to repair fixed assets, the costs of which by preliminary evaluation will amount to 76,000 rubles.

The accounting policy of the enterprise provides for the creation of a reserve for the upcoming costs of repairing fixed assets.

As of January 1, 2005, the cumulative value of fixed assets is 830,000 rubles. Over the past three years, the actual costs of repairing fixed assets amounted to:

in 2002 - 36,500 rubles.

in 2003 - 65,300 rubles.

in 2004 - 72 500 rubles.

Advance payments for income tax organization pays quarterly. Suppose that the planned organization will be implemented in September 2005, the actual costs of repairs will amount to 68,000 rubles.

Calculate the average value of factual repairs over the past three years:

(36 500 rubles + 65,300 rubles + 72 500 rubles): 3 \u003d 58 100 rubles.

Since the maximum amount of the reserve may not exceed the average value of the actual repairs for the repair of the fixed assets in the last three years, the amount of the reserve may not exceed 58 100 rubles, despite the fact that the organization plans to spend 76,000 rubles for repairs

Calculate the annual size of the issue of deductions to the reserve:

(58 100 rubles: 830 000 rubles) \u003d 7.0%.

If the organization pays advance payments on income tax monthly, it is necessary to calculate the monthly standard of deductions to the reserve:

7%: 12 months \u003d 0.583%.

In our example, the organization pays advance payments on income tax quarterly, so it is necessary to calculate the quarterly rate of deductions to the reserve:

7%: 4 blocks \u003d 1.75%.

Quarterly deductions to the reserve will be:

830 000 rubles x 1.75% \u003d 14,525 rubles.

We define the amount of reserve accumulated at the time of repair:

14 525 rubles x 3 quarter \u003d 43,575 rubles.

The amount of the accumulated reserve amounted to 43,575 rubles, the actual repair costs amounted to 68,000 rubles. The amount of excess of actual expenses over the amount of the accumulated reserve is 24,425 rubles.

In accordance with the Tax Code of the Russian Federation, if the amount of actual costs of repairing fixed assets in the reporting period exceeds the amount of the established reserve, the balance of costs for tax purposes is included in other expenses on the end date of the tax period.

Thus, in the 3 quarter, in order to tax return, the amount of expenses for repairs in the amount of accumulated reserve will be taken into account, that is, 43,575 rubles. In the 4th quarter (December 31, 2005), in order to tax return, the remaining reserve amount will be recognized - 14,525 rubles.

The amount of the reserve of the upcoming expenses for 2005 is 58 100 rubles.

Actual repair costs - 68,000 rubles.

As of December 31, 2005, the amount of excessive expenditures on the repair of fixed assets on the sum of the created reserve of 9,900 rubles will be revealed. This amount will be taken into account as part of some expenses as of December 31, 2005.

End of example.

If the terms of the lease agreement provides that the costs of repair carrying a tenant, in the accounting of the landlord the costs of repair produced by the tenant are not reflected.

If the landlord still carries the cost of repairs to the rental of property, it cannot include them in the costs associated with the rental of property.

If the landlord does not fulfill his duties under the repair contract and the cost of repair carries the landlord, in this case, either the tenant must refund the costs incurred by them, or the landlord carries out these expenses at the expense of own funds, as which do not reduce taxable profits.

The cost of repairing the property taken into account in the account 03 "Profitable investments in material values" is taken into account in the same manner as the cost of repairing fixed assets.

In more detail with questions regarding renting, you can get acquainted in the book of CJSC "BKR-Intercom-Audit" "Rent".

Rental of fixed assets is the transfer of an object for temporary use. The landlord transmits the tenant to the main tool under the lease agreement. The lease period may be any: less than a year - short-term rent, more than a year - long-term rental.

The lease agreement may include the transition of ownership of the rented fundamental means.

How does accounting for lease of fixed assets for the landlord and tenant, which wiring should reflect both parties. How are the costs of repair and reconstruction of the rented facility take into account?

Leasing of fixed assets can be the usual type of activity of the organization, and may be a one-time operation. At the same time, the account of income and expenses from rental operations is different.

If the transfer process for rental funds is the usual type of activity of the enterprise, it is used.

All costs associated with the transfer of fixed assets are collected on the debit of cost accounting accounts (20, 23, 26, 44). After that, at the end of the month are written off by one amount in the debit sch. 90 Wiring D90 / 2 K20, 23, 26, 44. The depreciation can act as expenses, which the landlord continues to accrue each month, or repair costs if it is carried out by the landlord.

All incomes associated with the transfer of the object for rent are reflected on the loan. 90, in particular, these are receiving rentals, wiring D76 K90 / 1.

At the end of the reporting period on account. 90 The financial result is determined, profit or loss, which is reflected in the SC. 99.

If the transmission of the OS for rent is a one-time operation, then for reflection of rental operations, 91 "Other incomes and expenses" is used, which is detailed.

Expenditures on objects banned, reflected in the debit of sch. 91, revenues in the form of rental payments on the loan. 91.

Rental payments should include VAT, so the landlord must accrual VAT from received payments (Wiring D91/2 (90/2) K68) and pay it to the budget.

Wiring that are performed in accounting Landlord:

Accounting at the tenant

The tenant takes the fundamental tool under the lease agreement, reflects the debit of this account the object of the object specified in the lease agreement.

Depreciation on the rented OS organization does not charge.

Rental payments that the Organization pays are written off in accounting accounts for the usual types of Wiring D20 (44) K76.

Rental payments include VAT, so the tenant has the right to highlight VAT and send it to deduction (wiring D19 K76 and D68.DS K19).

Payment of rental payments to the landlord is reflected by the Wiring of D76 K51.

When returning leased property, it is removed from the off-balance account 001 (K001).

Postings on accounting of leased fixed assets at the tenant:

Redemption by tenant leased fixed assets

If the organization decided to redeem the leased fixed remedy, then it must pay the redemption cost to the lessor (Wiring D76 K51).

As usual, when the fixed assembly is received on the enterprise's balance, all costs associated with its admission are collected on 08 accounts. So in this case.

Redemption cost that the organization paid the landlord for the fixed assets taken earlier for rent relates to capital investment In this basic means and reflected on 08 account (wiring D08 K76).

The previously paid payments also belong to investments in fixed assets and are also reflected in 08 accounts. These payments will be considered accrued by the object by the object, the wiring has the form of D08 K02.

After that, the object is commissioned by the wiring D01 K08.

Wiring when redeeming leased fixed assets:

Repair of rented OS

Repair at the expense of the tenant

Current repairs can be carried out by the tenant himself at its own expense, then all the costs of repairs are charged to accounting accounts for ordinary activities. As expenses, the spent materials (Wiring D20 (44) K10), a salary of employees of an organization employed in repair (Wiring D20 (44) K70), third-party services (Wiring D20 (44) K76).

Wirings for accounting for repairs at the tenant:

The lease agreement may include the transition of ownership of the rented fundamental means.

Accounting Rental OS for Lessor

If the transfer process for renting fixed assets is the usual type of activity of the enterprise, then the account 90 "Sales" is used.

All incomes associated with the transfer of the object for rent are reflected on the loan. 90, in particular, these are receiving rentals, wiring D76 K90 / 1.

At the end of the reporting period on account. 90 The financial result is determined, profit or loss, which is reflected in the SC. 99.

If the transmission of the OS for rent is a one-time operation, then for reflecting rental operations 91 "Other income and expenses" is used.

Expenditures on objects banned, reflected in the debit of sch. 91, revenues in the form of rental payments on the loan. 91.

Rental payments should include VAT, so the landlord must accrual VAT from received payments (Wiring D91/2 (90/2) K68) and pay it to the budget.

Wiring, which are performed in the accounting accounting of the Lessor:

Accounting at the tenant

The tenant takes the fundamental tool under the rental contract for the off-balance account 001, reflects the debit of this account the cost of the object specified in the lease agreement.

Depreciation on the rented OS organization does not charge.

Rental payments that the Organization pays are written off in accounting accounts for the usual types of Wiring D20 (44) K76.

Rental payments include VAT, so the tenant has the right to highlight VAT and send it to deduction (wiring D19 K76 and D68.DS K19).

Payment of rental payments to the landlord is reflected by the Wiring of D76 K51.

When returning leased property, it is removed from the off-balance account 001 (K001).

Postings on accounting of leased fixed assets at the tenant:

Redemption by tenant leased fixed assets

If the organization decided to redeem the leased fixed remedy, then it must pay the redemption cost to the lessor (Wiring D76 K51).

As usual, when the fixed assembly is received on the enterprise's balance, all costs associated with its admission are collected on 08 accounts. So in this case.

The redemption value that the organization paid the landlord for the fixed assets taken earlier for rent relates to capital investments in this basic means and is reflected in 08 account (Wiring D08 K76).

After that, the object is commissioned by the wiring D01 K08.

Wiring when redeeming leased fixed assets:

Repair of rented OS

1. Repair at the expense of the tenant

Wirings for accounting for repairs at the tenant:

2. Repair at the expense of the landlord

If the lease agreement provides for the repair of fixed assets at the expense of the landlord, the tenant expenses can be credited to future rental payments. In this case, all the costs of the tenant for repair are still written off by 20 or 44 by the wiring indicated above.

After that, all costs for repairs, collected on 20 (44) accounts are debited in the debit of sch. 76, which keeps accounting for all rental payments, Wiring D76 K20 (44).