In what conditions is the act of carrying out the main supply of power supply and what is it? Act of distinction of the balance sheet of electrical networks - Legal nature and appointment Who is a balancer container

Following the bankruptcy of the management company Holding "Motovilikhinsky plants" (MD), similar procedures begin in other of its key units: observation was introduced at the Kamastal Metallurgical Plant. After all the procedures of financial recovery on the Platage of the Ministry of Health, two enterprises will remain - the defense special design bureau and civilian "Motovilich - Civil Engineering". At the same time, the PJSC MH itself can be maintained in the form of a balance holder of shares of the Holding companies.

The Arbitration Court of the Perm Territory in late March introduced the procedure for observing the Metallurgical Plant LLC "Kamastal" ". The procedure has begun at the request of the transport company R Line Transport Systems (St. Petersburg). In 2014, the plaintiff put the production plant of $ 310 thousand (22 million rubles), but did not receive the payment. In the case, the Swiss Metal Supplier TRASTEEL INTERNATIONAL SA appeared as a third party. On June 9, 2017, the transport company filed a lawsuit on the bankruptcy of the Metzavod, but in October, the parties signed a settlement agreement.

However, on March 22, in court, the parties unexpectedly decided to resume the bankruptcy procedure. At the trial, representatives of the "Kamastali" did not object to the introduction of the observation procedure due to the lack of the absence of obligations. According to the "Kamastali", the metallurgical plant is now there is no possibility to pay on debts: transactions for settlement accounts are blocked by the invalid orders. Maxim Kibashev was appointed external observer. The most largest bankruptcy procedures in the Tyumen LLC Mostostroy-12, during the Governorship of Viktor Basargin approximate to the regional government the contractor.

Metallurgical Plant LLC "Kamastal" "- the second largest and volume of production of the legal entity of the Motovilikhinsky Plants Group. The head company of the PJSC PJSC "Motovilikhinsky Plants" March 26 was recognized as bankrupt. Kamastal supplies the holding enterprises with metal, revenue in 2016 - 3.8 billion rubles, net loss - 40 million rubles. The only founder is PJSC MW.

The MZ group itself is controlled by Rosteh (share in PJSC over 50%). Another 35% of the MH shares were controlled by minority from among the former top managers. Payable debt of the group - 15 billion rubles, the largest lender - AKB "Russia" (over 8 billion rubles) Bankruptcy of PJSC began with the claim of the "Rosteh" Institute "Signal" (Vladimir), and at the end of March the state corporation supported the plan of the group " Through the competitive production of its main persons. " This decision was not supported by minority, considering that in external management there is a chance to pay off with all creditors. But as a result, the court rose to the side of Rostech: as reported to "Kommersant", the property of the Ministry of Health is planning to group into a single lot for sale in a closed contest.

Relations of LLC R-Line Transport Systems and Mr. Kibicheva did not manage to find any of the groups of shareholders "Kommersant". The interlocutor among Minoritarians MH says that they are not involved in the bankruptcy of "Kamastali". Obviously, the bankruptcy of the "Kamastali" does not bear any serious risks and for Rostech: the metallurgical complex is owned by PJSC and is only rented by the plant. According to Balance, LLC for 2016, the fixed assets "Kamastali" were only 177 million rubles, and on its balance was only the old Stan. The company's accounts debt for 2016 amounted to 4.5 billion rubles, and over 4 billion rubles. From this amount falls on PJSC "Motovilikhinsky plants", which will, apparently, manage bankruptcy LLC. In the "Motovilikhinsky factories", the situation with "Kamastali" does not comment.

According to "Kommersant", after the bankruptcy of the group on the Platage of the Ministry of Health, two enterprises will remain (PJSC subsidiaries). Defense production (the release of artillery and the RZSO, repair of weapons) will be concentrated in CJSC "Special Design Bureau". The new defense state contracts of 2018 are already decorated for CJSC SKB. It is assumed that this society will become the balance holder of the property complex of the Ministry of Health.

All civilian production, including metallurgical, will go to Motovilich - Civil Engineering LLC (MGM). In favor of this version, it is the fact that on March 21, the West Ural Rostekhnadzor was issued LLC MGM license "to operate explosion hazardous and chemically hazardous production facilities I, II and III hazard classes." A source close to the department explained "Kommersant", which is a fundamental license that allows you to organize almost any production (including metallurgical and defense).

In Rostech, confirm the upcoming actual separation of Mashholding into two parts. "The main idea of \u200b\u200bthe program (the restructuring of the holding. "Kommersant") It is the preservation of competencies in the field of production of RSZO and artillery, as well as the allocation of civil production to a separate division, "said the agency" Federal Press "in the state corporation. According to the "Kommersant", during the bankruptcy, the PJSC MZ itself can be saved, its only function can be the ownership of OOO MGM and CJSC CJSC, which preserves a joint status quo.

Vyacheslav Sukhanov, Perm

The law on leasing allows the parties to the leasing deal to choose which of them will take into account the leasest property - the leasing company or the lessee. The author of the article analyzes the tax consequences of both options, and the representative of the tax service and an independent lawyer express their opinions on the issues under consideration.

Accounting

In order to understand how the taxation of the participants of the leasing deal depends on the choice of the balance holder of the property, consider which operations in each case arise from the leasing company and the lessee.

If the leased object is taken into account on the balance sheet of the leasing company, it comes to the property on the balance sheet, charges the depreciation, pays for property tax, and the received payments takes into account the revenue from the sale of goods (works, services).

The lessee refers the entire cost of leasing services at the cost of production (works, services) and reflects the leased on the off-balance account.

If the leased object is taken into account on the lessee balance sheet, the leasing company reflects the cost of the transferred property as the receivables of the lessee, which is gradually debited upon receipt of payments. The difference between the lease value of the property and the cost of its acquisition is taken into account in the leasing company as income of future periods. From each received leasing payment, the company's remuneration is highlighted, that is, the amount of payment over the value of the reimbursement of investment costs for property, which is taken into account as a revenue.

The lessee comes the leased on the balance of payments 2, that is, according to the value of the lease agreement, which includes the investment costs and the company's remuneration and at the same time reflects payables on the same amount. The lessee pays for property tax and charges depreciation for leasing, but at the same time payments do not belong to the cost of goods (works, services), and reduce payables in front of the leasing company.

Taxation of the Parties to the Leasing Transaction

Consider issues directly related to taxation and possible risks for the parties.

Immediately, we note that the procedure for paying VAT participants of leasing does not depend on who takes into account the property. The sum of the "entrance" VAT on it takes to a deduction of a leasing company, which then charges VAT from the payments received, and the lessee takes these taxes to deduct.

The choice of the balancing holder affects the payment of taxes on property and profit.

Balancer - leasing company

In Russian legislation, the procedure for the taxation of the participants of the leasing transaction is quite clearly defined in the event that the balance holder - this is a leasing company.

For the lessee, everything is simple: since the accounting of the property is carried out on the off-balance account, the tax on it is not paying the lessee and the depreciation does not charge. Payments, transferred companies, reduce its taxable profits.

The company has the order of taxation more difficult, but it is also clear. The lessor pays tax on property and charges depreciation, which is taken into account in tax accounting in the cost of expenses. In the tax income of the lessor, the amounts of leasing payments are reflected.

Perhaps the main disadvantage of leasing property is manifested in the event that the lessee has a tax benefit. Since the company is a payer of property tax, it takes into account the costs of this tax in its remuneration and reimburses them at the expense of the lessee payments. Thus, the lessee fully pays for the property tax to the state and deprives its legitimate benefits.

Balancer - lessee

In contrast to the previous version, the taxation in a situation where the leased object is taken into account in the lessee, not practically not regulated. In this regard, many controversial issues arise. Consider the main of them.

Property tax. The lessee in this case takes into account the subject of leasing on the balance sheet for the total amount of leasing payments, that is, in addition to the value of the property itself, the margin (income) of the organization is also amortized. Since the tax pays exactly the lessee, its amount in this case is greater than the one that the company would have paid if the property was taken into account in her balance (of course, provided that the lessee had no tax benefits). Consequently, with the same amount of the company's remuneration, the costs of the lessee, as a rule, more if the property is taken into account on its balance sheet.

In addition, there is another problem. It turns out that the same leased object has two "initial costs". One forms the leasing company, the other - the lessee (it differs from the first margin of the lessor). If the lease agreement is successfully completed, then this circumstance does not cause any difficulties. But if the contract is terminated early and the property is returned to the company, then the question arises about the correct determination of the residual value of the leased object, according to which the company should postpone property on the balance sheet. Today, this question is not clearly resolved in any regulatory document. And since the residual value of the property is a taxable tax base, then for the leasing company, the likelihood of additional tax risks is high.

Profit tax. The Tax Code of the Russian Federation does not provide for a special procedure for the formation of tax revenues of the leasing company in the event that the subject of leasing is taken into account on the balance sheet of the lessee. In other words, the company's incomes are full amounts of payments. At the same time sub. 5 p. 1 Art. 270 of the Tax Code of the Russian Federation in this case prohibits it to accrue depreciation on leasing property. It turns out that the company cannot reduce the revenue to compensation for the value of the leased object and, if we follow the norms of the Tax Code of the Russian Federation, literally, the lessor must pay the income tax both from its remuneration and the amount of the compensation for the value of the leased object.

In practice, leasing companies at their own peril and risk or recognize income only in terms of their remuneration, or reflect the investment costs for the acquisition of leased on their own established rules in expenditures. However, it is possible that there may be claims from tax authorities in such situations.

What version of the balance holder choose

From the analysis, it follows that when choosing the option "Balancer - Lessee", the leasing company carries substantial tax risks due to the imperfection of tax legislation. The lessee also increases certain risks, but they are bound primarily with a more complex compared to another version of the accounting scheme and, accordingly, a higher probability of making errors. In addition, when using this scheme, the expenses of the lessee may be greater than when taking into account the company's balance sheet with the same remuneration due to an increase in tax.

• Example

  Suppose that the value of the property is 6000 thousand rubles. excluding VAT. The term of the lease agreement is 12 months.

  The remuneration of the leasing company is 600 thousand rubles. excluding VAT.

  Consider changing the expenditures of the lessee depending on the choice of the balance holder.

  I. Balancer - Company.

  The property tax will be calculated based on its initial cost of 6000 thousand rubles. and monthly depreciation - 500 thousand rubles. The amount of tax at a rate of 2.2% will be 66 thousand rubles.

  The amount of leasing payments for the year will be equal to 6666 thousand rubles. (6000 thousand + 600 thousand + 66 thousand). This will be the expenses of the lessee.

  II. Balancer - lessee.

  In this case, the amount of payments will be 6600 thousand rubles. (6000 thousand + 600 thousand). In addition, the lessee will independently pay tax, which will be determined from the initial cost of 6600 thousand rubles. and monthly depreciation in the amount of 550 thousand rubles. (6600 thousand rubles: 12 months). The amount of tax at a rate of 2.2% will be 72.6 thousand rubles.

  Consequently, the expenditures of the lessee will be equal to 6672.6 thousand rubles. (6600 thousand + 72.6 thousand).

Nevertheless, the lessee should not be made of unambiguous conclusions about which of the methods of accounting for leasing on the balance sheet is more profitable. It is necessary to carefully study the terms offered by the companies (payment schedule, etc.), carefully calculate the financial effect from the leasing transaction and the risks associated with it.

The subject of leasing is more profitable to take into account on the balance sheet of the leasing company

Marina Romanova, advisor to the Tax Service of the Russian Federation III rank

According to the current edition of the Tax Code of the Russian Federation, the subject of leasing is more profitable to take into account the company's balance sheet. This is due to the fact that, when taking into account the leasing property on the lessee balance sheet, the lessor cannot reduce income in the form of payments on the cost of acquiring this property, with the exception of interest on the loan and insurance payments on it.

The author completely drew attention to this circumstance. All costs for purchasing depreciable property may be included in the costs accounted for for tax purposes only in the form of depreciation deductions. Since, when taking into account the property on the balance sheet of the lessee, the company deprives the right to accrual depreciation, then its costs in the form of reimbursement of its cost cannot be attributed to a decrease in the tax base for income tax.

In the Russian MCS, the approach to this issue is formal: the Tax Code of the Russian Federation directly does not provide such expenses from the leasing company if the property is taken into account on the balance sheet of the lessee, therefore, the Company will have to pay the company from all over the amount of payments (minus interest on the loan, insurance payments and other expenses recognized for tax purposes by chapter 25 of the Tax Code of the Russian Federation).

This circumstance should be taken into account and leasers, and lessee, since the increased tax expenses and the risks of the organization, no doubt, will affect the increasing amount of the transaction.

"The norms of chapter 25 of the Tax Code of the Russian Federation must seriously refine"

Rustem Akhmetshin, partner of the law firm "Pepliaev, Golzblat and partners"

The rules of chapter 25 of the Tax Code of the Russian Federation concerning the tax accounting of income and expenses of the leasing company, in my opinion, it is necessary to seriously refine. From the point of view of civil law, the choice of the balance holder of the leased object does not affect the relationship between the lessor and the lessee. However, despite the fact that the balance holder of property is determined by agreement of the parties and its choice does not entail additional rights or duties for the participants of the transaction, in the tax legislation for incomprehensible reasons such a choice attracts fundamental importance. The magnitude of the company's income in tax accounting does not depend on whether leasing property is listed on whose balance. But the lessor has the right to accrue depreciation only if it is its balance holder.

Taxes should have an economic rationale, that is, to be charged with those who are able to pay them. In the case under consideration, the fact of the accounting of property on the balance sheet of the lessee does not affect the economic benefits and losses of the parties. Therefore, differences in the order of taxation of the company, depending on the choice of the Balancer should not be. Moreover, the expenses of the lessee associated with a leasing transaction, in both cases the same and equal to the amount of payments. I believe that it would be more correct to envisage in chapter 25 of the Tax Code of the Russian Federation, the right of the lessor in both cases accrue depreciation on property in tax accounting.

______________________________________________
1 Article 31 of the Federal Law of 29.10.98 No. 164-FZ "On Financial Rental (Leasing)".
2 This statement is not directly spelled out in the order of the Ministry of Finance of Russia dated 17.02.97 No. 15 "On reflected in the accounting records of operations under the lease agreement", regulating the procedure for accounting for a leasing transaction, but, according to many specialists, this conclusion is indirectly follows from the provisions of this order.

The situation is as follows: the house where the relative lives, he was registered there, before the node of the connection was prenored, two years ago the bonded knot was eliminated, now it was OJSC CenterTelecom - he did not take this house to the property, but is a balancer, i.e. it turns out that it turns out that it turns out that House between heaven and land and the owner does not have anything? Nobody serves the house, utility payments are not paid, they simply have no one to pay. Who to attract the house to take advantage of the city settlement? After all, it is impossible, if necessary, even an extract from the house book, it is simply no one to write! Although the house book is located in the branch of OJSC CenterTelecom.

Elena Alexandrovna, it is very possible that you are misleading.
In this case, most likely the Balancer already are municipal authorities.
In the liquidation of the owner, its residential fund is obliged to switch to the municipal residential foundation. Very often, with such situations with owners, utilities are misleading, apartment owners, so that they did not privatized housing. Try it all time to check the status of a residential foundation in the municipality.

Comments

I quote: "Balancers are managers who are entrusted to manage property owner ... Balancers are called enterprises or institutions to whom the owner transferred their property to management, as well as joint-stock companies in which the owner's capital participation. The word" Balancer "comes from accounting The term "put property on the balance", i.e. the balance holder is the organization that has put on the balance of property owner. The term Balancer is now outdated and decisions of the Government of the Russian Federation of July 16, 2007 N 447 replaces the right holder. Who can be the owner of the property ? The owner of the property provides for the Russian Federation, the subject of the Federation (Republic, the Region, region), the municipality (district in the region, the city of regional subordination, the settlement, the village council, etc.). "So, if you are sure that JSC CenterTelecom is a balancing holder, the owner is someone out listed. To begin with, refer to the chapter of your municipality or to the Committee (Department, etc.) for property. If this does not help, you will have to obviously search through the federal authorities, starting pressing the press and information from the Ministry of the Russian Federation.

★★★★★★★★★★

For a start, contact the Office of the Federal Registration Service at the address: Alley Orliki, House 3 (st .metro "Red Gate").

Just there are offices engaged in departmental housing (min. Defense, min. Atom and so on.). If you do not help, then at least clarify the situation.

A similar situation in the capital with minatom houses - difficulties with privatization, difficulty connecting to an Internet (while disputes are going around around houses, no provider can put equipment in the attic, because simply not to enter into an agreement ...)

The term "balancing holder" is usually applied in relation to the face (as a rule, legal), which is not the owner, takes into account property on its balance sheet. That is, such property is reflected in the balance sheet in the assets section in the amount defined by the accounting rules.

Sometimes under the Balancer understands any person who takes into account the property on its balance sheet (including his owner).

The term "Balancer" in the legislation is not defined.

Cases when the owner of the property is one person, and it is taken into account on the balance of the other, determined by law.

In case the disinteration contract is determined that the subject of leasing is taken into account on the balance sheet of the lessee - the owner of the property (leased) will be the lessor, and the balance holder is the lessee.

So, by the end of 2014, Article 31 of the Federal Law of 29.10.1998 N 164-FZ "On the financial lease (leasing)" determines that the leasing subject to the lessee under the lease agreement is taken into account on the balance sheet of the lessor or the lessee by mutual agreement. From 11/16/2014 Article 31 lost its strength (Federal Law of 04.11.2014 N 344-FZ), but in practice, not rarely, the subject of leasing is taken into account under the contract on the balance sheet of the lessee.

If, under the contract, the property is taken into account on the balance of the lessor, the lessor will be both the owner and the balance holder of the leased object.

Property on the right of operational management or economic management

Another case is an organization owned by property on or on.

The state or municipal unitary enterprise owns the property on the principle of economic management (Art. 294, 295 of the Civil Code of the Russian Federation), but the state or municipal formation remains the owner of the property. In this case, such enterprises act as a balance holder.

Institutions and government officials own property on, with the owner of such property is another person (owner) (Art. 296 of the Civil Code of the Russian Federation).

Example

The federal budgetary institution owns a building on the right of operational management.

Budgetary Institution - Balancer.

Russian Federation (state) - the owner.

27.12.2019

A means of long-term labor (over 12 months). Main funds include buildings, machinery and equipment, facilities and gear devices, vehicles.

Property law, which has an institution or a state-owned enterprise on the property enshrined behind them. The institution or state-owned enterprise owns and enjoy this property within the limits established by law, in accordance with the objectives of their activities, the appointment of this property. The establishment or government enterprise dispose of this property with the consent of the owner of this property.

Determination of the balance holder of leased items as a single action

When concluding a leasing agreement, the transaction always arises about the choice of the leasing content of the leased. At the same time, the current legislation allows the parties to choose which of them will take into account the leasing property - the leasing company or the lessee. In this article, consider the procedure for determining the balance holder of the leased object.

The legal relations of the parties under the financial lease agreements (leasing) are enshrined in Article 665 of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation), as well as in the Federal Law of October 29, 1998 No. 164-FZ "On Financial Rental (Leasing)" (hereinafter law No. 164-FZ).

According to article 2 of the law, the lease agreement is an agreement, in accordance with which the landlord (hereinafter referred to as the lessor) undertakes to acquire the property specified by the tenant (hereinafter referred to as the lessee) property of the seller defined by him and provide the lessee of this property for a temporary possession and use fee. The lease agreement may be provided that the selection of the seller and the purchased property is carried out by the lessor.

The subject of leasing can be any inaccessible things, including enterprises and other property complexes, buildings, structures, equipment, vehicles and other movable and real estate.

Land plots and other natural objects, as well as property, which federal laws are prohibited for free circulation or for which a special procedure has been established, with the exception of military products, which is carried out in accordance with international treaties of the Russian Federation, Federal Law. Of July 19, 1998 No. 114-FZ "On the military-technical cooperation of the Russian Federation with foreign states" in the manner prescribed by the President of the Russian Federation, and the technological equipment of foreign production, whose leasing is carried out in the manner prescribed by the President of the Russian Federation (Article 3 of Law No. 164-FZ).

The lessor is a natural or legal person who, due to the attracted and (or) of own funds, acquires the property during the implementation of the lease agreement and provides it as a leased to the lessee for a certain fee, for a certain period and under certain conditions for temporary possession and Use with the transition or without transition to the lessee ownership of the right to lease (Article 4 of Law No. 164-FZ).

The lessee is a physical or legal person who, in accordance with the lease agreement, is obliged to accept the subject of leasing for a certain fee, for a certain period of time and under certain conditions for temporary possession and use in accordance with the Lease Agreement (Article 4 of Law No. 164-FZ).

The leased leased to the temporary possession and use of the lessee is the property of the lessor.

Note that the choice of the balance holder of the leased object is one of the essential conditions of the contract, which determines the procedure for accounting and taxation of leasing property.

The subject of leasing, transmitted to the lessee under the lease agreement, is taken into account on the balance sheet of the lessor or the lessee by mutual agreement (paragraph 1 of Article 31 of Law No. 164-ФЗ). Accordingly, the depreciation deductions produces that side, which is a balance holder of the property (paragraph 2 of Article 31 of Law No. 164-FZ).

The readers should be paid to the fact that the transfer of leased leased items from the lessee balance to the leaser balance and from the leaser balance on the lessee balance after reflecting the leased lease on one of the balance sheets, even if appropriate changes in the contract are made.

Article 31 of Law No. 164-FZ Parties provide only a single right to account for leasing on the balance of one of the parties, which is not subject to non-repeated use. In addition, after the adoption of the leased object in accounting as a fixed assessment (income investment), its transfer from the balance on balance is not allowed, except for cases directly provided for by the regulatory acts of the Russian Federation.

As a rule, the leased subject is taken into account on the balance sheet of the lessor, since with such an embodiment, both sides of the leasing transaction remove a number of risks and minimize the costs of conducting an operation. In addition, accounting on the balance sheet is more profitable for the lessee, as accounting is simplified by accounting of property obtained in leasing, as well as there are no tax obligations to the property tax budget.

Under the lease agreement, the lessee undertakes at the end of the term of the lease agreement to return the subject of leasing, unless otherwise provided by the specified lease agreement, or acquire the subject of leasing to the property on the basis of the sales contract (paragraph 5 of Article 15 of Law No. 164-FZ).

If the lease agreement provides for the transfer of ownership to the leaseholder to the lessee, then, in the total amount of lease agreement, the redemption price of the leased object may be included (paragraph 1 of Article 28 of Law No. 164-FZ).

As mentioned above, the accounting and tax accounting of operations in the lessor and the lessee depends on who is taken into account on the balance sheet of leasing property.

This circumstance is decisive to determine the overall accounting scheme, which should be used on a given lease agreement. Despite the possibility of reflection of leasing property on the balance sheet of the lessee, during the entire term of the lease agreement, it remains owned by the lessor (Article 11 of Law No. 164-FZ).

Accounting.

Currently, the order of reflection in the accounting records of leasing operations is carried out in accordance with the instructions on reflected in the accounting records of operations under the lease agreement, approved by the Order of the Ministry of Finance of the Russian Federation of February 17, 1997 No. 15 (hereinafter referred to as Indications No. 15). However, these instructions should be applied very carefully, because almost all documents on the basis of which they have been developed are currently canceled. Therefore, when applying indications No. 15, changes should be taken into account in the regulatory regulation of accounting, which occurred from the moment of the adoption of this document.

Accounting for leasing objects on the balance sheet of the lessee is possible exclusively in accordance with the Treaty.

If the leased object is recorded on the balance sheet of the lessee, then it is made by the lessee for balance sheet accounting in the composition of fixed assets at the initial value, which is equal to the total amount of debt to the lessor under the lease agreement (excluding VAT) (paragraphs 4, 7, 8 Order of the Ministry of Finance of the Russian Federation March 30, 2001 No. 26n "On approval of the Regulation on accounting" Accounting for fixed assets "PBU 6/01" (hereinafter - PBU 6/01), paragraph 2 of paragraph 8 of instructions No. 15).

Amortization on leasing is charged by the lessee in the general order (paragraph 17 of PBU 6/01, paragraph 3 of clause 50 of the Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n "On Approval of Methodical Indications for Accounting Establishment") (hereinafter referred to 91N).

When taking into account leased on the balance sheet of the lessee, the following entries are being taken into account:

Debit 08 Credit 76 / subaccount "Rental obligations" - adopted a leased subject received from the lessor;

Debit 19 Credit 76 / subaccount "Rental obligations" - Reflects VAT to be paid to the lessor;

Debit 01 Credit 08 - Received the resulting leasege of fixed assets;

Debit 20 Credit 02 - depreciation (monthly from the month following the month of the adoption of the leased object in fixed assets).

If the leasing object is taken into account on the balance sheet of the leaser, then it is taken to account as part of the fixed assets in the account 03 "Profitable investments in material values" (paragraph 3 of paragraph 5 of PBU 6/01, paragraph 3 of instructions No. 15, instructions for the application of the account plan).

If the leased object is listed on the leaser balance, then the transfer of property to the lessee is reflected only by recordings in analytical accounting on account 03 "Requirements in material values" (paragraph 3 of paragraph 3 of Indications No. 15).

The depreciation of the property transmitted to leasing is charged by the lessor in the general order.

When taking into account the lease on the balance of the lessor, then the following entries will be made in its account:

Acquisition of leased object:

Debit 08-4 Credit 60 - the costs (without VAT) are reflected related to the acquisition of leased object;

Debit 19-1 Credit 60 - reflected VAT filed by the seller;

Debit 68 Credit 19-1 - adopted to deduct the entrance VAT (if the organization has the right to deduct);

Debit 03 / subaccount "Property intended for leasing" Credit 08-4 - adopted to account the subject of leasing as an income investment into material values;

Debit 60 Credit 51 - The leased subject is paid;

The transfer of the leasing subject to the leaser balance sheet, the lessee:

Debit 03 / subaccount "Property, courted in leasing" Credit 03 / subaccount "Property intended for leasing" - reflected the transfer of leased lessee to the lessee;

Debit 20 Credit 02 - depreciation (from the month following the month of transferring the leased leased object).

It should be noted that in the case of the application of the cash accounting of income and expenses in tax accounting and if the acquired leased object was not fully paid to the seller, then in accounting the lessor, a subtracted temporary difference arises and the corresponding deferred tax asset. At the same time, the lessor must record the Debet of the account 09 "Deferred Tax Assets" in correspondence with the account 68 "Calculations on taxes and fees" (clause 11, 14 of the Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n "On Approval of Accounting Regulations "Accounting for calculations on the income tax of organizations" PBU 18/02 ").

Profit tax.

Tax accounting of operations under the lease agreement is conducted according to the rules of chapter 25 of the Tax Code of the Russian Federation. When calculating income tax, taxpayers need to decide on income and expenses: the lessor has both those and others, the lessee for this transaction only has expenses. The composition of these costs is determined by the terms of the concluded agreement and depends on who the property is taken into account - in the lessor or the lessee.

Accounting for low-value and high-value items to low-value and high-speed subjects (MBP) include: - Items that serve less than 1 year, regardless of their cost; - items worth below the limit set within 50x

Accounting for low-value and well-wicked items in the costs of producing the deposit amount of MBP usually include monthly. There are several ways to accrue the deposit of IBE. Bank equal to equal shares during the entire service life: the cost of the subject is divided for a term

Synthetic accounting of low-value and well-sleeping items low-value and high-value items are taken into account on an active account 12 "low-value and quick items", which has subaccounts: 12-1 "low-value and listening items in stock", 12-2