Sometimes, in the course of business, some employers lease their own property. As a rule, in order to carry out such operations, it is necessary to conclude a lease agreement, according to which one of the parties will be the lessor, and the other - the lessee. According to the normative legal act, the second party must pay to the first one the rent, the amount of which is specified in the contract. The lessor must record the transactions under the lease in the accounting records.
It is necessary
lease contract
Instructions
Step 1
First, it should be noted that when you rent out a fixed asset, you must put a mark on the inventory card of this object. The inventory number assigned to the property upon admission is retained for it even if it is rented out.
Step 2
When registering the delivery of property, in addition to the contract, draw up a deed of acceptance. It is drawn up in any form, signed by both parties.
Step 3
All financial results obtained from the lease of property should be reflected as deferred income or as part of non-operating income, which increases income tax. Consider the amount of depreciation as part of other expenses, thereby reducing income tax.
Step 4
On the basis of the lease agreement and the acceptance certificate in the accounting records, make the entries: - D01 "Fixed assets" subaccount "Fixed assets lease" K01 "Fixed assets" - property was transferred under the lease agreement;
- D62 "Settlements with buyers and customers" K91 "Other income and expenses" subaccount "Other income" - a fee was charged under a lease agreement;
- D91 "Other income and expenses" K68 "Calculations of taxes and fees" subaccount "VAT" - VAT accrued under the lease agreement;
- D91 "Other incomes and expenses" subaccount "Other expenses" K02 "Depreciation of fixed assets" subaccount "Rent of fixed assets" - depreciation is charged on the property leased;
- D51 "Settlement accounts" or 50 "Cashier" K62 "Settlements with buyers and customers" - the fee was charged under the lease agreement.
Step 5
Please note that all correspondence of invoices must be done only on the basis of accompanying documents, for example, the amount of depreciation deductions is reflected on the basis of an accounting statement-calculation, and the calculation of rent is based on an extract from the current account, payment orders, receipts and cash receipts.
