Rent is the transfer of own fixed assets not involved in the manufacturing process in the temporary use of another organization under the terms of the contract. Rental relations Adjusted by the head of the 34 "Rent" of the Civil Code of the Russian Federation.

Lease agreement - legal act, which indicates:

1) the name and qualitative characteristics of the transmitted fundamental agent;

2) the lease term;

3) size and payment procedure rental;

4) The procedure for returning an object.

The main rental types are:

Current rental;

Financial rental (leasing).

The property transmitted to the current lease continues to be listed on the balance sheet of the landlord and is reflected in accounting in accounting. The landlord is obliged to perform the overhaul of the property transferred to the rental of property, to accrue depreciation on it. The tenant is obliged to support property in good condition, to conduct at his own expense maintenance And pay rent in accordance with the contract.

Accounting records carried out by the tenant and the landlord are presented in Table. 8.17.

Table 8.17

Accounting for lease of fixed assets

		Debit invoices	Credit account	Rating, rub.
Position tenant
	It is customary to take into account the main remedy.			Contract value
	Rental charges are accrued			Rent - VAT
	Accounting VAT for rent
	Listed rental			Rent
	Discontinued leased main means			Contract value
Position of the landlord
	The main tool is translated into the rented			Initial cost
	Rental charges are accrued			Rent
	Accrued VAT for rent
	Accrued depreciation on the rented main means			Depreciation
	Received cash (rent) from tenant			Rent
	The main tool is translated into its own			Initial cost

Leasing is a type of financial lease, which involves the seller, the lessor and the lessee, and there is also a subject, leasing; Thus, the rental is carried out on the basis of a trilateral agreement, in accordance with which the lessor undertakes to acquire property to the property specified by the lessee from a certain seller and provide this property for a fee for temporary possession and use for business purposes.

Leasing object - any incessant things except land plots and environmental objects.

The seller is a person who in accordance with the contract transmits the leaser to the lessor.

The lessor is a person who acquires the leased lease from the seller during the leasing transaction and transmitting it to the lessee.

The lessee is a person who receives the subject of leasing during the leasing transaction.

The lessee accrues and lists the leasing fee to the lessor.

The size of the total leasing fee must exceed the amount of lease and all costs associated with the leasing transaction.

Suppose the subject of leasing is an airplane (Fig. 8.2).

Fig. 8.2. Lesing scheme

The difference in leasing from the usual lease is that a new main remedy is acquired, which is not required to the lessor and is transmitted to the lessee.

The lessee takes place at his own expense maintenance The leased object and ensures its safety, and also carries out capital and current repairs.

The property transmitted in leasing throughout the term of the contract is the property of the lessor.

The reflection of the operations of the financial lease (leasing) in accounting depends on how the balance of the lessor or the lessee will be taken into account property under the terms of the contract. The depreciation must accrue the contract side, on the balance sheet of which is the subject of leasing.

For an organization that is engaged in leasing, these are common activities, the costs of which are subject to the cost of basic production.

Accounting records for accounting for leasing operations, if, under the terms of the contract, leasing property is taken into account on the balance sheet of the leaser are presented in Table. 8.18.

Table 8.18.

Leasing operations, if, under the terms of the contract, leased property is taken into account on the balance of the lessor

		Debit invoices	Credit account	Rating, rub.
Leaser position
				Contract value - VAT
	Accounting VAT
	The subject has been translated into the status of the leased			Initial cost
	Provided leasing			Among the leasing
	Accrued VAT
	Materials released on leasing activity
	Accrued salary for leasing activity
	Accrued depreciation on the main means used in leasing activity			The amount of expenses for leasing activity
	Written on leasing activity
	A leasing fee has arrived			Part of the amount of leasing
The position of the lessee
	Adopted to account the subject of leasing			Contract value
	Leasing fee accrued			Leasing fee
	VAT accounts for leasing board
	Listed leasing fee			Leasing fee
	Shot from accounting leased			Contract value

Control questions

1. What are the signs of attributing the object of accounting for fixed assets?

2. How basic regulatory document Regulated accounting of fixed assets?

3. What is the accounting unit of fixed assets in the organization?

4. What is the initial value of the main means and how is it formed?

5. What is the term useful use fixed assets and how is it determined for accounting purposes?

6. What is the depreciation of fixed assets and how is it related to their wear?

7. What methods of accrual depreciation of fixed assets are installed normatively?

8. What is the essence of linear and accelerated depreciation methods?

9. Which objects of fixed assets apply the method of depreciation is proportional to the volume of products?

10. How does the coefficient of depreciation acceleration affect when it is charged by the method of reduced residue by the amount of residual value by the years and months of operation of the facility?

11. What is the current repair differs from the capital?

12. What is the inventory of fixed assets and which forces is it carried out in the organization?

13. What is the basis for an unscheduled inventory of fixed assets in the organization?

14. What is the rental of fixed assets, which side of the lease agreement charges depreciation?

15. What is the leasing of fixed assets?

16. What accounting records are reflected by the acquisition of a fixed assessment for a contract, accrual of depreciation of fixed assets, the position of the landlord (lessor) of fixed assets, the position of the tenant (lessee) of fixed assets, the position of the seller of the leasing, the position of the seller of the main fund?

17. What is the procedure for presenting to deduct VAT on acquired fundamentals?

18. What accounting entries reflects the reimbursement of a shortage of fixed assets in the presence and absence of a guilty person?

19. How are the costs of dismantling fixed assets when writing off objects?

Practical tasks

Acquired industrial refrigerator under the contract of purchase for 300,000 rubles. (including VAT - 18%). Cost expenses for shipping by their own transport - 3000 rubles. Movers paid cash for unloading - 600 rubles. The refrigerator was commissioned. The costs of advertising products are paid - 60,000 rubles. Determine the initial cost of the refrigerator when it is taking into account.

The founder of Petrov contributed to the authorized capital of LLC "Signal" car. In coordination of the parties, the cost of the car is 120,000 rubles. Delivery costs amounted to 6000 rubles. (including VAT - 18%). Score transport company For the delivery was paid in the amount of 50% of the cost of services rendered. The object was commissioned. Determine the initial cost of the car when making it to account.

Purchased industrial equipment under the contract for 240,000 rubles. Consulting services to conclude upcoming contracts of the organization amounted to 12,000 rubles, including VAT - 18%. All expenses are paid. The object was put into operation with a useful life of ten years, accrual depreciation by the method of reduced residue and acceleration ratio 1. Determine the monthly depreciation amount for the 3rd year of operation.

The building was purchased under a contract for 12,000,000 rubles, including VAT - 18%. In accordance with the terms of the contract in the building produced repairs. Repair cost - 600,000 rubles, including VAT - 18%. The building is adopted for accounting on February 1 of the current year with a linear method of depreciation and useful life of 25 years. The object is sold on November 30 for 12,300,000 rubles. Determine the financial result as the difference in income and expenditure of the implementation and operation of the building.

Computer worth 30,000 rubles. Made as a contribution to the authorized capital. To ensure work on the computer installed software. The cost of ensuring and work under the contract is 3000 rubles, including VAT - 18%. The computer adopted to account on February 1 of the current year for a period of three years with depreciation by the method of reduced residue. The object is sold for 28,000 rubles. 1st of February. Determine the financial result as the difference in income and expenditure of the implementation and operation of the computer.

The car with a mileage of 10,000 km is purchased for 240,000 rubles. For his registration, 1500 rubles was paid to the traffic police. According to the automotive industry, the mileage of the object to overhaul is 200,000 km.

The car is registered on March 1 of this year. The object was sold on November 31 of the current year for 220,000 rubles, the testimony of the speedometer is 100,000 km. Determine the financial result as the difference in income and expenditure of the sale and operation of the car.

As a result of the inventory, a shortage of the computer block was revealed. The initial cost of the block is 12,000 rubles. Accrued depreciation by block - 1000 rubles. By order of the head of the shortage of a block of 12,000 rubles. Replaced by an employee of the organization and refundals from his wages in two months. Determine the difference in shortage and compensation for the first month.

Inteks LLC was free of charge. Expert assessment of the machine - 60,000 rubles. Expert services, according to the Treaty, - 3000 rubles. The setup costs amounted to 3500 rubles. And paid in cash. The machine was put into operation on March 2 of this year with a useful life of ten years and a linear method of depreciation. Determine the accumulated amount of depreciation deductions as follows next on May 31.

We bring to your attention the magazines publishing in the publishing house "Academy of Natural Science"

Accounting for operations current rental fixed assets

The lack of free funds and the necessary sources of financing to acquire fixed assets with the organizations of the task of finding other ways to update. One of them is rent. Depending on the lease conditions, it is divided into the following types:

• current;
• long-term;
• financial (leasing).

Each of the types of rent is issued by a separate contract. It provides a technical and economic characteristics of the object, cost, lease term, size, order, conditions and deadlines for renting, duties and responsibilities of the parties. With the current rental, the lease rent the fixed assets for the lessor in accordance with certain conditions on a strictly established time, but not more than one year. With long-term lease of fixed assets, the tenant receives objects for rent from the lessor for a long time at the end of which they go to the property of the tenant. In the operations of the long-term lease, it is envisaged to buy the right to buy property by a tenant, which is early to operate at the lessor. Leasing is a financial lease of fixed assets (machines, vehicles, buildings and facilities of industrial purposes, etc.) for a long term for the use of entrepreneurial purposes (revenue). In the conditions of this type of rental rent for rent only by new property. Leasing entities is the leasing company (leased object supplier), lessor and lessee. Accounting of operations under lease agreements depends on its species. With the current lease, an "act (invoice) acceptance of fixed assets" (form No. OS-1), which, together with a copy of the inventory card, is transferred to the landlord to the tenant. The landlord the object transferred to the current rent remains on the balance sheet, depreciation and property tax is accrued. Rental calculations in accounting reflect two sides: Landlord and tenant. Table 1. - Accounting at the lessor Correspondence bills Debit Credit 1. Rent a fixed facility to the current rental 01 "Fixed assets" subaccount "Property transferred to the current rent" 01 "Main remedy" 2. Accrued depreciation for a month over the object being commissioned to the current rental 02 "Depreciation of fixed assets" subaccount "Depreciation of fixed assets transmitted to the current rent" 3. Rental fees are accrued, including VAT 76 "Calculations with different debtors and creditors" subaccount 3 "Calculations for dividends and other income" 91 "Other income and expenses" subaccount1 "Other income" 4. Accrued VAT to pay to the budget with rental amounts 91 "Other income and expenses" subaccount 2 "Other expenses" 5. Received Rent with VAT 51 "Settlement accounts" 6. Rent under the Treaty is charged with an advanced in advance 76 "Calculations with different debtors and creditors" subaccount 3 "Calculations for dividends and other incomes" 98 "Incomes of future periods" subaccount 1 "Incomes received in the account of future periods" 7. Received from the tenant payment for rent 51 "Settlement accounts" 8. Simultaneously in the amount of the monthly rent 98 "Incomes of future periods" subaccount 1 91 "Other income and expenses" subaccount 1 "Other income

Commercial organizations that specialize in providing for renting buildings, premises and other types of property, consider the rent as an income from ordinary activities and take into account its revenue from the provision of services 90 "Sale" subaccount 1 "revenue", costs reflect On account 20 "Basic Production". If rental for the organization is auxiliary activity, the amount of property rental payments The landlord takes into account the account 91 "Other revenues" subaccount 1 "Other revenues" as part of operating income.

Table 2. - Tenant Accounting

Building a business operation Correspondence bills Debit Credit 1. Received to the current rental object of the main means from the landlord at the cost of the contract 2. Accepted invoice for the landlord for the amount of rent for VAT 20 "Basic Production" 23 "Auxiliary Production and DR. Cost accounting accounts 19" VAT on acquired values \u200b\u200b"subaccount 1" VAT when acquiring fixed assets " 76 "Calculations with different debtors and creditors subaccount 3" Calculations for Dividends and other income " 3. The rent lists the landlord with VAT 76 "Calculations with different debtors and creditors" subaccount 3 51 "Settlement accounts" 4. The amount of VAT paid is brought to a tax deduction. 68 "Calculations for taxes and fees" subaccount "Calculations on VAT" 5. Return the object to the Lessor at the end of the rental period 001 "Rental fixed assets"

Accounting of operations under the lease agreement is regulated by the Order of the Ministry of Finance of the Russian Federation of 17.02.97 No. 15 "On reflected in accounting of operations under the Leasing Agreement", approved by the accounting account for financial and economic activities of organizations and instructions for its application, approved by the Order of the Ministry of Finance of the Russian Federation of 31.10 .2000 № 94n (as amended by the Order of the Ministry of Finance of the Russian Federation dated February 7, 2003 No. 38N), accounting regulations and other regulatory documents.

In accordance with the lease agreement, the transmitted property can be on the balance sheet as a lessor and the lessee. The lessor is financial and specialized leasing companies, brokerage leasing firms, branches of industrial corporations, etc. The lessees are recognized entity or a citizen registered as an individual entrepreneur who receive property for use under a lease agreement for a specific fee. Supplier of leasing property is the manufacturer's organization Other legal entity or a citizen selling property, which is leasing.

The relations of leasing subjects are regulated by Federal Law No. 164 of 29.10.98 "On Financial Rental (Leasing)" (as amended by Federal Law No. 10 of 01/29/02).

Table 3. - Accounting in the lessor

Correspondence bills Document Debit Credit Acceptable invoice for a leasing company for the value of the main means obtained under the contract 08 "Investments in non-current assets" subaccount 4 "Acquisition of fixed assets" on the amount of VAT on the acquired object 19 "VAT on acquired fixed assets" subaccount 1 "VAT when acquiring fixed assets" 60 "Calculations with suppliers and contractors" Sales contract, acceptance acceptance, invoice Listed from the current account of the leasing company in repayment of debt 60 "Calculations with suppliers and contractors" 51 "Settlement accounts" The object is credited in the amount of all costs associated with the acquisition (the initial cost of shipping costs, installation, installation) with the exception of VAT 03 "Profitable investments in material values" subaccount "Property intended for leasing" 08 "Investments in non-current assets" subaccount 4 Lease agreement, Act (invoice) (OS-1 form) Adopted to deduct VAT 68 "Calculations for taxes and fees" subaccount "Calculations on VAT" 19 "VAT on acquired values" subaccount 1 Accounting information Property transferred to leasing lessee 03 "Profitable investments in material values" subaccount "Property transfed in leasing" 03 subaccount "Property intended for leasing" Leasing agreement, act (invoice) acceptance and transfer of fixed assets (form No. OS-1) The debt of the lessee under the lease agreement (leasing payments) is accrued 62 "Calculations with buyers and customers" 90 "Sales" subaccount 1 "Revenue" Leasing Agreement Accrued VAT with the amount of leasing payment 90 subaccount 3 "VAT" 68 subaccount "Calculations on VAT" Help-calculation Accrued depreciation on the leased property 20 "Basic Production" 23 "Auxiliary Production" and other accounting accounts 02 "Depreciation of fixed assets" subaccount "Depreciation of fixed assets transmitted to leasing" Accounting certificate, depreciation charge Spended expenses of the lessor under the lease agreement 90 subaccount 2 "Cost cost" 20 "Basic Production", 23 "Auxiliary Production" and other accounting accounts Reflects the financial result (profits) from the delivery of property in leasing 90 subaccount 9 "Profit from sale" 99 "Profits and losses" Accounting certificate Reflected the emergence of a deferred tax asset due to retail between accounting and tax depreciation. (Accrued amount of depreciation in accounting exceeds the amount of depreciation for tax purposes) 09 "Deferred Tax Active" 68 subaccount "Calculations for income tax" Accounting certificate The emergence of a deferred tax liability due to the excess of the depreciation amount for tax purposes and for accounting purposes 68 subaccount "Calculations for income tax" 77 "Deferred tax liability" Property transferred to Leasing " Accounting certificate At the end of the lease agreement, the ownership of property has passed to the lessee 02 subaccount "Depreciation of fixed assets transmitted to leasing" Leasing agreement, act (invoice) acceptance and transfer of fixed assets In the case of returning property to the lessee at the end of the lease agreement 01 "Fixed assets" subaccount "own fixed assets" 03 subaccount "Property transfed in leasing" Leasing agreement, act (invoice) acceptance and transfer of fixed assets

Table 4. - Accounting for the lessee
(leasing property is taken into account on the balance sheet of the lessor)

Building economic operations Correspondence bills Document Debit Credit 1. Accepted for off-balance accounting property, since the lessee is not his owner 001 "Rental fixed assets" Lease agreement, act of acceptance and transfer of fixed assets 2. Assigned leasing payments for the reporting period 20 "Basic Production" Leasing Agreement 3. Reflects VAT for leasing payments 76 subaccount "Debt on leasing payments" Lessor invoice 4. Listed leasing payments 76 subaccount "Debt on leasing payments" 51 "Settlement accounts" Payment order, bank statement 5. The amount of VAT is presented to the tax deduction. 68 subaccount "Calculations on VAT" 19 subaccount "VAT when acquiring fixed assets" Accounting information 6. After the expiration of the lease agreement 001 "Rental fixed assets" Lease agreement, Act (invoice) acceptance and transmission (form No. OS-1) 7. Acquired leasing property at the end of the contract and accepted on the balance 01 subaccount "Own funds" Act (invoice) acceptance and transfer of fixed assets (form No. OS-1).

If a residual value The leasing property is flat zero, then the depreciation is not accrued, although useful life has not expired.

Table 5. - Accounting in the lessor
(Leasing property is taken into account on the balance sheet of the lessee)

Building economic operations Correspondence bills Document Debit Credit 1. The debt of the lessee to the contractual (redemption) value of the property is accrued 76 subaccount "Debt on leasing payments" 91 subaccount "Other income" Leasing agreement, accounting certificate 2. The amount of VAT with the contractual (redemption) property value is calculated 91 subaccount2 "Other expenses" 68 subaccount "Calculations on VAT" 3. The cost of leasing property from the balance of the leaser to the balance of the lessee 91 subaccount 2 "Other revenues" 03 subaccount "Property transfed in leasing" Act (invoice) acceptance and transfer of fixed assets (form No. OS-1) 4. The transferred property is reflected in the off-balance sheet until the expiration of the lease agreement 011 "Fixed funds leased" Lease agreement, Act (form No. O-1) 5. Lease payments received from the lessee 51 "Settlement accounts" 76 subaccount "Debt on leasing payments" Extract Blanca 6. The debt of the lessee in the amount of retail between the sum of leasing payments and the redemption value of the property under the contract 76 subaccount "Debt on leasing payments" Lease agreement, accounting certificate 7. Required income (remuneration) of the lessor (revenue from the delivery of property in leasing) in the amount of retail between the amount of payment and the contractual (redemption) value of the property 98 "Incomes of future periods" 90 subaccount 1 "revenue" Accounting information 8. Accrued VAT from revenue 90 subaccount 3 "VAT" 68 subaccount "Calculations on VAT" Invoice, accounting certificate 9. Reflected profit from leasing operations 90 subaccount 9 "Profit from sales 91 subaccount 9" Balance of other income and expenses " 99 "Profits and losses" Accounting certificate

Table 6. -Buggle accounting at the lessee
(leasing property is taken into account on its balance)

Building economic operations Correspondence bills Document Debit Credit 1. The debt is reflected in front of the lessor (on the cost of leasing property and the costs of bringing it to the working condition) Lease agreement, act of acceptance and transfer of fixed assets, invoice 2. Reflects the amount of VAT filed to the lessor 76 subaccount "Leasing obligations" Lease agreement, invoice 3. Lease property was commissioned 08 subaccount "Acquisition of objects under the lease agreement" Act of acceptance and transfer of fixed assets 4. Accrued arrears for leasing payments 76 subaccount "Leasing obligations" Leasing Agreement Accounting 5. Listed lessor leasing payment 76 subaccount "Leasing payments" 51 "Settlement accounts" Paying bank 6. Adopted to deduct the amount of VAT 68 subaccount "Calculations on VAT" 19 subaccount 1 "VAT when acquiring fixed assets" Invoice 7. Accrued monthly depreciation for property obtained in leasing 20 "Basic Production" 23 "Auxiliary Production" and other accounting accounts 02 subaccount "Property obtained in leasing" Vedency depreciation for fixed assets 8. At the date of the transition of property rights from the lessor, the property is reflected 01 subaccount "own fixed assets" 01 Subaccount "Property obtained in leasing" Accounting information 9. Reflects the amortization of its own facility of the main fund 02 subaccount "Amortization of property obtained in leasing" 02 subaccount "Depreciation of own fixed assets" Accounting information

Analytical accounting of income investments in material values \u200b\u200bfor each object leads on inventory cards. Consolidated analytical accounting of the movement of leased fixed assets is carried out in the table of analytical data to the account 03 on the turnover of the magazine-orders of the 13-APC, which is built in the form of the reverse statement. The results of revolutions in the table are checked with the data of the magazine-order of the 13-APC.

For each type of lease, its approach to depreciation of the leased (leased) property is characterized.

Organization of accounting

Depending on the requirements of legislation, as well as contractual conditions, the fixed assets leased are taken into account:

1. On the balance sheet of the landlord (lessor) under the contract:

• current lease;
• financial lease (leasing);

2. On the balance sheet of the tenant (lessee) under the contract:

• rent a company as a property complex;
• financial lease (leasing).

If the rented property is listed on the balance sheet

In order to control the movement of fixed assets, the Lessor appropriate to organize a separate accounting of property transmitted for rent. Such a conclusion follows from the instructions on the application of an accounting account plan for financial and economic activities of organizations approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n (hereinafter - the instructions for the application of the accounts plan), as well as from paragraph 19, paragraph 2 of the methodical instructions on accounting of fixed assets approved by the Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n (hereinafter referred to as Methodical instructions number 91n). To do this, the organization can open such subaccounts:

• subaccount "Fixed Rental Tools".

Analytical accounting on account 01 should be organized by:

Types of fixed assets;
- tenants;

The accounting account of depreciation deductions should also be divided into separate subaccounts in a similar manner:

• subaccount "Depreciation of fixed assets leased".

Analytical accounting on account 02 can be built on:

Types of fixed assets;
- separate inventory objects.

At the time of transfer of the fixed assessment, accounting wiring will be made:

Debit 01, subaccount "Basic funds leased" - Credit 01, subaccount "own fixed assets"

Debit 02, subaccount "Depreciation of own fixed assets" - Credit 02, subaccount "Depreciation of fixed assets leased"

The attitude of the property, which is specially acquired (created) for renting and is taken into account in the composition of profitable investments in material values, the instructions for the application of the account plan contains a mandatory requirement of separate accounting amounts of accrued depreciation on account 02. Therefore, for account 03 Landlord (lessor) May provide subaccount:

• subaccount "Profitable investments intended for rent";
• subaccount "Profitable investments intended for leasing";
• subaccount "Profitable investments, leased";
• subaccount "Profitable investments, leased."

Analytical accounting on account 03 is in context:

Types of fixed assets;
- tenants (lessee);
- individual inventory objects.

Account 02 by analogy with account 03 is detailed as follows:

• subaccount "Depreciation of revenue investments intended for rent";
• subaccount "Depreciation of profitable investments intended for leasing";
• subaccount "Depreciation of revenue investments, leased";
• subaccount "Depreciation of revenue investments, leased."

Analytical accounting on account 02 is formed by:

Types of fixed assets;
- separate inventory objects.

Transfer of revenue investment for rent (leasing) Organization will issue an accounting record:

Debit 03, subaccount "Profitable investments, leased" - Credit 03, subaccount "Profitable investments intended for rent"
- The main tool is leased.

Debit 03, subaccount "Profitable investments, leased in leasing" - Credit 03, subaccount "Profitable investments intended for leasing"
- The main tool is leased.

The amount of depreciation accrued by the main means until its transfer is translated between account subaccounts 02:

Debit 02, subaccount "Depreciation of profitable investments intended for rent" - Credit 02, subaccount "Depreciation of revenge investments, leased"
- Reflects the amount of depreciation on the main means being leased.

Debit 02, subaccount "Depreciation of revenue investments intended for leasing" - Credit 02, subaccount "Depreciation of profitable investments, leased"
- reflected the amount of depreciation on the main tool, leased.

When the leased object comes from the seller's warehouse directly to the lessee warehouse, the leaser in accounting transit shapes the wiring:

Debit 03, subaccount "Profitable investments, leased" - Credit 08
- The main tool is leased (leasing).

The tenant (lessee) takes into account the leased property for the balance based on the assumption of the property isolation of the organization. For this, the instructions for the application of the account plan provides for off-balanced "rented fixed assets". The assets obtained for rent (leasing) are reflected in the debit of this account in the treaty (agreed) assessment.

Debit 001.
- Reflects the cost of rented fixed assets.

Analytical accounting on account 001 is carried out by:

Landlords / lessors;
- separate leased objects (inventory numbers of the landlord / lessor).

If the rented property is listed on the tenant balance

The tenant (lessee) can organize the accounting of assets obtained for rent (leasing) as follows. The account 01 opens the subaccount:

• subaccount "own fixed assets";
• subaccount "Rental fixed assets".

Analytical accounting on account 01 can be organized by:

Types of fixed assets;
- Lessors / Leaser;
- separate inventory objects.

Separate accounting for the depreciation of its own and leased (leasing) property is carried out on subaccounts of account 02:

• subaccount "Depreciation of own fixed assets";
• subaccount "Depreciation of leased fixed assets."

Analytical accounting on account 02 should be kept by:

Types of fixed assets;
- separate inventory objects.

An asset that is the subject of an enterprise lease agreement (leasing) enters the organization of the tenant (lessee) through the account 08 to the account 01:

Debit 08-4 - Credit 76, subaccount "Rental obligations"
- reflects the value of the property obtained under the enterprise rental agreement (or leasing).

Debit 01, subaccount "Rental fixed assets" - Credit 08-4
- rented (leasing) property is made to accounting as a fixed assessment.

In turn, the landlord (the lessor) after the transfer of property to the tenant's balance (lessee) reflects it for the balance of the "fixed funds leased" on the contractual (agreed) cost.

Debit 011.
- Reflects the value of the main fund leased (leasing).

Depreciation at current rental

In accounting

The current rental of fixed assets implies paid temporary use (temporary possession and use) of property, that is, the transition of property rights does not occur. Therefore, the accrual of depreciation by such objects is derived by the landlord (paragraph 1 of paragraph 50 of the Methodical Indications No. 91n).

The procedure for reflecting the amount of accrued depreciation in the accounting records of the lessor depends on whether the transfer of property to lease its main activity or not.

What is the main activity and how to determine it? The answer to this question can be found in Abz.6 p.4 PBU 9/99 "Revenues of the Organization", approved by the Order of the Ministry of Finance of Russia of 06.05.1999 No. 32N (hereinafter - PBU 9/99). In accordance with this standard for accounting purposes, the organization independently decides what revenues it will recognize income from the main activities (otherwise revenue), and what other income, on the basis of:

• pBU requirements 9/99;
• nature nature;
• types of income;
• conditions for receiving income.

The specific procedure for determining the main activities must be fixed in accounting policies. The organization can form a clear list of them or establish a materiality threshold for the purpose of recognizing revenue revenue. For example, a type of activity, income from which is 10% and more from the total amount of income for the reporting year is considered the main one.

Debit 20 (23, 25, 26, 29, 44) - Credit 02, subaccount "Depreciation of fixed assets leased" (or subaccount "Depreciation of revenue investments leased")

In the case where the revenues from the delivery of property for rent are other receipts, accrued amortization is recognized as other expenses (paragraph 11 of PBU 10/99 "Organization's expenses", approved by the Order of the Ministry of Finance of Russia of 06.05.1999 No. 33N (hereinafter - PBU 10 / 99)) and reflects on "Other income and expenses", subaccount 2 "Other expenses".

Debit 91-2 - Credit 02, subaccount "Depreciation of fixed assets leased"
- reflected accrual of depreciation on the main means being leased.

The asset provided for rent is amortized in accordance with the norms that are adopted by the Lessor.

In tax accounting

For the purpose of taxation of profits, the object of the lease agreement is subject to depreciation, if applies to amortized property. The conditions for the inclusion of property into the composition of the amortized are listed in paragraph 1 paragraph 1 of Article 256 of the Tax Code of the Russian Federation . The exceptions are objects of paragraph 2 of article 256 of the Tax Code of the Russian Federation and paragraph 3 of Article 256 of the Tax Code of the Russian Federation: the depreciation is not charged on them.

The landlords makes the calculation of depreciation on the main means being leased on the basis of the methods and norms that it uses for the depreciation of similar own assets.

Depreciation with leasing

Legal Aspect

The main tool that is the subject of the financial lease agreement (leasing) may be made to record the lessor or the lessee (as agreed by the Parties to the Treaty).

The right to determine the balance holder of leasing property was previously established by Art. 31 of the Federal Law of October 29, 1998 No. 164-FZ "On Financial Rental (Leasing)" (hereinafter referred to as Law No. 164-FZ). But with the entry into force from November 16, 2014 of the Federal Law of 04.11.2014. No. 344-FZ This rule was eliminated. However, this does not mean that now the parties to the contract are deprived of the ability to coordinate this kind of condition. From November 16, 2014, the leaser and the lessee implement their right to choose the party, on the balance sheet of which the subject of leasing, on the basis of paragraph 4 of Article 421 of the Civil Code of the Russian Federation.

The procedure for accrualing depreciation on leasing property is set:

for accounting purposes:

• Instructions on reflected in the accounting records of operations under the lease agreement (approved by the Order of the Ministry of Finance of Russia of February 17, 1997 No. 15 (hereinafter referred to as instructions No. 15));
• PBU 6/01 "Accounting for fixed assets" (approved by the order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n (hereinafter - PBU 6/01);
• Methodical instructions on accounting of fixed assets (approved by the Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n).

for tax accounting purposes:

• article 256-259.3 of the Tax Code of the Russian Federation.

In the accounting registration of the lessor initial cost The leased object, as well as any other fundamental agent, is formed from the actual costs of its acquisition (construction, manufacture) excluding VAT and other reimbursed taxes (paragraph 8 of PBU 6/01). To them, in particular, belong:

• purchased value of leasing property (amount under an agreement with the seller / supplier);
• construction costs (manufacture);
• shipping costs;
• installation costs, installation;
• customs clearance costs, customs fees (duties);
• interest for the use of borrowed funds (in relation to investment assets);
• maintenance costs, maintenance;
• other expenses without which the use of an object is impossible.

The leaser sets independently when taking the leased object to accounting on the basis of the criteria of paragraph 20 of PBU 6/01. Following this norm, the question arises whether the organization can establish SPE based on the term of the financial lease agreement?

Tax authorities believe that it is impossible to do so. In their opinion, the leaser unlawfully reduces the surgery of leasing and thereby underestimates the tax base for property tax.

However, this position can be argued. In accordance with Abz.7 pb.4 PBU 6/01, useful life - this period during which the use of the fundamental means brings organizations economic benefits (income). If, at the end of the financial lease agreement, the ownership of the object goes to the lessee, the transmitting side loses the opportunity to extract income from the leased object. Therefore, the organization-lessor is entitled to limit the surgery of the leasing property for the term of the contract. Similar conclusions are contained in a letter of UMNS of Russia in Moscow of October 17, 2003 N 23-10 / 2/58256, as well as in numerous court decisions (FAS of the Moscow District of June 26, 2013 No. A40-126514 / 12-140 -825, dated 05/16/2013 No. A40-76350 / 12-90-408, dated 07.06.2006 No. A40 / 5038-06, FAS of the Volga District of August 30, 2010 No. A57-8838 / 2009 et al.), including the Armed Forces of the Russian Federation (definition of September 25, 2014 No. 305-kg14-1477 in case number A40-24756 / 2013).

Court arbitrators in the later decisions (Resolution of the AS of the Moscow District of 04.02.2015 No. A40-130146 / 13 in case number A40-130146 / 13) support this approach, even if there is uncertainty about the repurchase of leasing property.

In addition, it is worth noting that the leased object is most often movable property (equipment, vehicles). According to paragraph 25 of Article.381 of the Tax Code of the Russian Federation, all movable fixed assets adopted for accounting after January 1, 2013 are exempt from property tax. Considering this, it can be assumed that disputes with verifying the incorrect definition of the leasing and underestimation of the tax base for property tax will become less.

If the lessor strives to bring accounting and tax accounting data, then the surgery of leasing property is better to determine the classification of fixed assets included in the depreciation groups (clause 1 of the Decisions of the Government of the Russian Federation of 01.01.2002 No. 1), hereinafter - OS classification.

Method of depreciation On the subject of leasing is determined by the provisions of the balance holder accounting policy for accounting purposes in relation to this group of facilities. In accordance with paragraph 18 of PBU 6/01 it may be:

1. linear way;
2. a method of reduced residue;

If the movable property, which is leased and refers to the active part of the fixed assets, is amortized by the method of reduced residue, the organization-Balancer has the right to apply the mechanism to it accelerated depreciation. This indicates the norms of paragraph 19 PBU 6/01, an abz.5 p.54 of methodical instructions No. 91n. The essence of the mechanism is that the main rate of depreciation increases on the acceleration ratio. The acceleration coefficient may not be higher than 3. Its specific size of the leaser and the lessee coordinate among themselves in the financial lease agreement (ABZ.5 P.54 of Methodical Indications No. 91n).

Since the use of an increase in the coefficient is an element of the method of repaying the value of the asset (paragraph 2 of PBU 1/2008 "Accounting Policy of the Organization", approved by the Order of the Ministry of Finance of Russia from 10/06/08 No. 106n (hereinafter - PBU 1/2008)), its use to The leased object, as well as the procedure for determining the size should be recorded in the accounting policy of the lessor for accounting purposes. Otherwise, disagreements are possible with verifying (for example, a resolution of the FAS of the Volga-Vyatka district of 03.06.2010 in case No. A29-9910 / 2009).

A lot of questions arises regarding the concept of "active part of fixed assets". Accounting legislation does not give him definitions. If we turn to the economic literature, there are different types of fixed assets in it. In accordance with one of them, the main funds (PF) are divided into an active and passive part. The active part of the office is directly involved in the manufacturing process of the enterprise, while the passive part of the office provides normal conditions To leak this production process. The active part mainly includes machines, equipment, vehicles, instruments, mechanisms, etc. to passive - buildings, structures, etc.

It is worth noting that, despite all the advantages of the method of reduced residue, the organization is mostly depreciated by the leasing property by a linear way in order to bring accounting and tax accounts. Moreover, some of them previously used the ambiguity of the wording of the canceled norm of Article.31 (paragraph 2) of Law No. 164-ФЗ and calculated the depreciation by a linear way using an increase in the coefficient. Some courts were supported (decisions of the FAS of the Ural District dated December 28, 2009 No. F09-1874 / 09-C3 in case No. A71-4088 / 2008-A28, FAS of the Volga district of August 30, 2010 No. A57-8838 / 2009) . However, the opinion of the Ministry of Finance of Russia on this issue was always unambiguous: the implementation of the right to apply accelerated depreciation for the leased object is possible only in the case of its value to the value of the method of reduced residue (letters: dated 04.26.2010 No. 03-05-05-01 / 09 , from 11/11/2008 No. 03-05-05-01 / 66, of August 22, 2006 N 07-05-06 / 220, from 03.03.2005 No. 03-06-01-04 / 125, from 28.02.2005 No. 03-06-01-04 / 118, etc.). Finally, the point in the dispute set the presidium of the US RF, by the decision of 07.07.2011 No. 2346/11, in which the conclusions of the Ministry of Finance of Russia supported. In the definition of you of the Russian Federation of January 15, 2014 No. You did not change your position from January 15, 2014.

The lessor ceases to accrue depreciation from the 1st day of the month following the month of repayment of the value of leasing property or write off from accounting (p.22 PBU 6/01).

In tax accounting

In tax accounting, the subject of leasing is subject to depreciation only when refers to. The concept of amortized property is given in paragraph 1 paragraph 1 of Article 256 of the Tax Code of the Russian Federation . The exceptions are objects of paragraph 2 of Article 256 of the Tax Code of the Russian Federation, and paragraph 3 of Article 256 of the Tax Code of the Russian Federation. According to them, depreciation is not accrued.

If the lessor is a balanced holder of leasing property, then the depreciation is charged precisely. This follows from the norms of paragraph 10 of Art. 258 Tax Code of the Russian Federation, pP.1 paragraph 2 of Article 259.3 of the Tax Code of the Russian Federation .

• the initial cost of the object;
• useful life (SP), depreciation group;
• depreciation method.

Order of formation initial cost Leasing property is registered in paragraph 3 of paragraph 1 of Article 257 of the Tax Code of the Russian Federation. He does not differ from the secret ordered order ( paragraph 2 of paragraph 1 of Article 257 of the Tax Code of the Russian Federation), which operates with respect to the organization's own funds. The initial cost of the leased object includes all the costs of the lessor on:

• acquisition, construction, facility manufacturing;
• delivery of the object;
• bringing an object into a suitable operational state.

This eliminates the recoverable taxes, such as VAT, excise taxes, or taxes, which are accounted for in the cost of expenses.

It is important to pay attention!
According to the leased contract, the obligation to exercise additional costs associated with leasing property (transportation, installation, adjustment, etc.) can be assigned to the lessee. The lessor takes into account only those expenses that he suffered.

For example, leasing property was purchased at the expense of borrowed funds. If the object refers to investment assets, then in accounting, the costs of paying interest on the loan issued (loan) should be included in its initial cost (P.9, paragraph 12 of PBU 15/2008, approved by the order of the Ministry of Finance of Russia of October 6, 2008. No. 107n (hereinafter - PBU 15/2008)). The concept of an investment asset is given in paragraph 3 of paragraph 7 of PBU 15/2008. But for the purpose of taxation of profits, they should be included in the composition of non-engineering expenses on the basis of pP.2 paragraph 1 of Article 285 of the Tax Code of the Russian Federation .

The incomprehension of the formed estimates of the same object in different types of accounting leads to the formation of temporary differences, and, as a result, the need for accrual it (deferred tax liability) and / or it (deferred tax assets) in accordance with PBU 18/02 (UTV. Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n)

Tax Code provides two depreciation calculation method (clause 1 of Article 259 of the Tax Code of the Russian Federation):

1. linear;
2. nonlinear.

The choice of a specific method should be reflected in the organization's accounting policy for income tax purposes. Moreover, it should be applied to all fixed assets, and to those that are transmitted to leasing, too. An exception to this rule is the objects listed in paragraph 3 of Article 259 of the Tax Code of the Russian Federation. In relation to their only the linear method of accrual.

In accordance with paragraphs.1 of paragraph 2 of article 259.3 of the Tax Code of the Russian Federation, the lessor has the right to increase the main rate of depreciation of the leased object on enhance the coefficient. Its value should not be higher than 3. The use of this coefficient in tax accounting does not depend on the method accrued depreciation, in contrast to accounting, where the ability to use a special coefficient (not higher than 3-x) is provided only when the cost of leasing property is debited by the method of reduced residue.

Note!
The increasing coefficient does not apply to the facilities of fixed assets included in 1-3 amortization groups, i.e., with a useful life of 1 year to 5 years (inclusive). This restriction establishes the same norm of claims 1 of paragraph 2 of Article 259.3 of the Tax Code of the Russian Federation.

According to paragraph 4 of Article 259 of the Tax Code of the Russian Federation, leasing property begins to amortized from the 1st day of the month following the month of its commissioning. Depreciation is accrued and recognized in expenditures for the purpose of taxation of profits monthly (paragraph 2 of Article 259 of the Tax Code of the Russian Federation and paragraph 1 paragraph 3 of Article.272 of the Tax Code of the Russian Federation). The leased object ceases to amortized from the 1st day of the month following the month of the complete write-off of the cost or its disposal from the composition of the amortized property (paragraph 5 of Article 259.1 of the Tax Code of the Russian Federation).

Table 1 - Amortization of leasing property: the object is listed on the balance of the lessor

Compiding calculation		rules
		accounting	tax accounting
Initial cost	What is formed from	Formed from expenses on (p. 8 PBU 6/01): delivery of leased object;	acquisition (construction, manufacture) of leasing object; delivery of leased object; bringing leased object to a state suitable for use
Depreciation premium		Not provided	Part of the initial value of the leased object can be at the same time include in the expenses of the reporting (tax) period in the form of a depreciation premium: no more than 10% - for objects relating to 1.2, 8-10 amortization groups; not more than 30% - for objects related to 3-7 depreciation groups
	Definition procedure (sleep)	pb 2/01;
		Yes (p.20 PBU 6/01)
		linear way; a method of reduced residue; a way to write off the cost of the number of years of useful use; the way to write off the cost is proportional to the volume of released products.	linear method; nonlinear method
	Restrictions on the choice of method (method) depreciation accrual	Not
Raising coefficients	The size of the coefficient	Not higher than 3	Not higher than 3
	Restrictions on application
		From the 1st day of the month following the month of adoption of the leased facility to accounting as a fixed assessment (p.21 PBU 6/01)
			From the 1st day of the month following the month of the complete write-off of the value of the leased object or its disposal from the composition of amortized property

The leased object is listed on the balance of the lessee

In accounting

If the leased object is transmitted to the balance of the lessee, then the accrual of depreciation it will issue an accounting record:

Debit 20 (23, 25, 26, 44) - Credit 02, subaccount "Depreciation of leased fixed assets"
- reflected accrual depreciation by the lessee for the property obtained in leasing.

The lessee begins to accrue depreciation from the 1st day of the month following the month of adoption asset to accounting in fixed assets (paragraph 2 of PBU 6/01). At the same time, depreciation deductions are calculated based on the cost of leasing property, as well as approved norms (paragraph 3 of paragraph 9 of Numbers No. 15). Depreciation rates are determined by the useful life of (SP) and the method of depreciation.

The greatest difficulties in this situation arise in the formation initial cost Lessing object. According to a general rule (P.8 PBU 6/01), the initial cost of the object of fixed assets is accumulated from the costs of its acquisition (construction, manufacturing) less VAT (other reimbursed taxes). But what specific costs accompany the receipt of leasing property on the balance of the lessee?

So, in accordance with paragraph 2 of Article 2 of the Law No. 164-ФЗ, the lease agreement is paid, that is, the lessee for the right of temporary possession and use of the leasing object should pay a certain amount to the lessor. This amount is called leasing payments and includes (paragraph 1 of Article 28 of the Law No. 164-FZ):

• the costs of the lessor for the acquisition and transfer of leasest property;
• the cost of providing other services provided for by the Treaty;
• the income of the leaser.

Table 2 - Amortization of leasing property: the object is listed on the balance sheet of the lessee

Compiding calculation		rules
		accounting	tax accounting
Initial cost	What is formed from	Formed from (paragraph 8 of PBU 6/01) the total amount of leasing payments under the lease agreement; redemption price (if it is provided for by the lease agreement); other shipping expenses and bringing an object to a state suitable for use	Formed from the expenses of the lessor at (paragraph 3 of Article 257 of the Tax Code of the Russian Federation): acquisition (construction, manufacture) of leasing object; delivery of leased object; bringing leased object to a state suitable for use
Depreciation premium		Not provided	According to the controlling bodies, the lessee is not entitled to use the depreciation award against the leased object adopted on its own balance
Useful life (sleep)	The procedure for determining the sp	Useful life is determined on the basis of: pb 2/01; OS classification (clause 1 of the Decree of the Government of the Russian Federation of 01.01.2002 No. 1)	The term of useful use is determined only by the classification of the OS, taking into account the provisions of the Tax Code (clause 1 of Article 258 of the Tax Code of the Russian Federation)
	Is it possible to limit the list of the contract	Yes, if the lease agreement does not provide a redemption of the object (paragraph 28 of the IFS (IAS) 17 "Rent", paragraph 7 of PBU 1/2008)	Not. (Only on OS classification, paragraph 1 of Article.258 of the Tax Code of the Russian Federation.)
Method (method) depreciation	What methods (methods) can be applied	Methods for accrual of depreciation in used (paragraph 18 of PBU 6/01): linear way; a method of reduced residue; a way to write off the cost of the number of years of useful use; the way to write off the cost is proportional to the volume of released products.	Methods of depreciation in N / U (clause 1 of article 259 of the Tax Code of the Russian Federation) linear method; nonlinear method.
	Selecting the method (method) depreciation accrual	The method of depreciation is established in accounting policies for all fixed assets or groups of homogeneous facilities of fixed assets (ABZ.6 pb.18 PBU 6/01, P.7 PBU 1/2008)	The depreciation method is established in accounting policies and applies to all fixed assets (paragraph 1 of Article 259 of the Tax Code of the Russian Federation). The exceptions are objects for which only a linear method is used (paragraph 3 of Article 259 of the Tax Code of the Russian Federation)
	Restrictions on the selection of the method of depreciation	Not	For buildings, structures, transfer devices included in 8-10 depreciation groups - exclusively linear method (p.3 st.259 of the Tax Code of the Russian Federation)
Raising coefficients	The size of the coefficient	Not higher than 3	Not higher than 3
	Restrictions on application	The coefficient is applied only with the method of reduced residue to movable property, which is the subject of a lease agreement and refers to the active part of the fixed assets (pb. 19 PBU 6/01, ABZ.5 P.54 of Methodical Indications No. 91n)	The coefficient does not apply to leased objects that are included in 1-3 amortization groups (paragraph 2 of claims 1 of paragraph 2 of Article 259.3 of the Tax Code of the Russian Federation)
Start accrual depreciation		From the 1st day of the month following the month of adoption of the leased object as a fixed assessment (p.21 PBU 6/01)	From the 1st day of the month following the month of commissioning of the leasing object (paragraph 4 of article 259 of the Tax Code of the Russian Federation)
Termination of depreciation		From the 1st day of the month following the month of repayment of the value of the leased object or write off it from accounting (p.22 PBU 6/01)	From the 1st day of the month following the month of the complete write-off of the value of the leased object or its disposal from the composition of the amortized property (paragraph 5 of Article 259.1 of the Tax Code of the Russian Federation)

According to civil legislation, rent can be transferred land, enterprises and other property complexes, buildings, structures, equipment, vehicles and other things that do not lose their natural properties in the process of their use.

There are several options for classification of rental types. For economic sense, there are two types of rental:

1. Current rent

The property is transferred to the relevant contract, according to which the landlord passes to the use of property tenant and charges the rent, and the ownership of the landlord remains.

The landlord charges depreciation, according to the transferred property, and produces its repairs on the conditions prescribed in the contract.

Accounting for the objects of fixed assets transferred to the lease is carried out at the lessor on the subaccount "Fundamentals transferred to Rent" to the account 01 "Fixed assets".

The tenant takes into account the fixed funds on the off-balance account 001

Monthly, the tenant charges (subaccount "calculations for the leased property" to the account 76) and pays the rent.

The amounts of rent are for the landlord of operational income (or income from the main activity, if such is spelled out in the Charter), for the tenant - expenses on ordinary activities.

Upon completion of the lease agreement, the property is returned to the landlord.

2. Financial Rental (Leasing)

According to the law N 164-FZ "On the financial lease (leasing)" under the leased contract, the leaser undertakes to acquire property as the property specified by the lessee and provide it to the lessee for a temporary possession and use fee.

Leasing happens: financial (straight) and operating.

Financial leasing provides for the redemption of the contractual value of the property during the term of the contract, as well as the payment of interest for the use of property. Depending on the nature of operations, financial lease is divided into:

1. Direct - after the end of the contract, the leasing object becomes owned to the lessee
2. Return - the organization sells its property to the lessor and immediately as the lessee takes it back to long-term rent. (convenient in the case when you need to get free cash)
3. Mixed - based on the equity participation of the lessor and the lessee when purchasing a leased object.

Operational leasing implies that after the end of the contract, the property is returned to the lessor.

In exchange for the right of ownership and use, the lessee pays for leasing payments in favor of the lessor.

Leasing payments - the total amount of payments under the lease agreement for the entire validity period of the contract, which includes:

* Reimbursement of the cost of the lessor for the acquisition and transmission of the leased lessee,
* reimbursement of costs related to the provision of other services provided by the contract
* The income of the leaser.

In total, the redemption price of the leased object may include, if the contract provides for the transfer of ownership of the lessee.

In the accounting of the lessor, first reflects the acquisition of property intended for transmission to lease. Further operations depend on whether the leased object will be taken into account on the balance of the leaser.

By agreement of the parties, the subject of leasing is taken into account on the balance of the leaser or the lessee.

Depreciation deductions produces the one who has a leased on the balance sheet, and it is possible to use accelerated depreciation of the leased object.

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?

Accounting Rental OS for Lessor

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 renting fixed assets is the usual type of activity of the enterprise, then the account 90 "Sales" 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 reflecting rental operations 91 "Other income and expenses" is used.

Expenditures on objects banned, reflected in the debit of sch. 91, income in the form rental payments on credit sch. 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 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).

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

1. 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:

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).