Advice 1: As reflected in the balance of the rental

In the process of economic activities of organizations, some leaders use leased assets. Such assets need to account for both tenant and landlord.
As reflected in the balance of the rental
Instruction
1
Typically, renting means providing the object for temporary use without ownership rights, which is why fixed assets are recorded on the balance sheet of the lessor. If you are, then every month need to charge depreciation. The amount of deductions reflect on account 02 "fixed assets depreciation", which is credited to the account 91 "other expenses". Lease payments note on the account 76 "Calculations with debtors" in correspondence with 91.
2
In that case, if you are a tenant, then the leased property to reflect the off-balance account 001. And amount of payments under the contract note on the score of 19, opening to him are credited to the account 76.
3
In accounting, the balance sheet (unified form No. 1) reflects the amount of fixed assets on the line 120, even in the case if you transferred them to other person under the lease.
4
In that case, if you are a lessor, the transaction for the transfer of objects, specify in Annex to balance sheet (unified form No. 5). The amount you write on the second page of Blanca, and there enter the amount of depreciation.
5
In that case, if you are a tenant, then leased assets also specify in the Annex to the balance sheet, only the line "of the Received fixed assets in rent".
6
In the tax records will reflect the operation under the lease. If you are a landlord, then the amount of lease payments will include the composition of other operating income, that is, it will increase the amount of the tax. If you are a renter, fees will include the costs of production, meaning that they will reduce the tax base.
Useful advice
When transferring a fixed asset in a lease, it must be stored and the inventory number. The tenant must make a note of the rental on the card. In the inventory, these objects are taken into account.

Advice 2: How to decommission on off-balance account

Some heads of organizations in the process of economic activities are faced with off-balance sheet accountson which information is recorded in the financial statements. Under any circumstances you can write off fixed assets in these accounts?
How to decommission on off-balance account
Instruction
1
Fixed assets transferred to you under the lease, consider on off-balance account 001, which is called "the Leased asset". For documenting such an operation, use the rental agreement and act of acceptance-transfer of fixed assets (standardized form FA-1). When transferring such facilities to rent for them to keep those inventory numbers that were determined by the lessor. The amount you put down on the basis of accompanying documents given to you by the landlord.
2
If you are an organization of the contractor (e.g., executing construction contracts), then transferred to the mounting hardware, consider off-balance 005. When you receive such equipment make the act of acceptance-transmission equipment installation" (unified form number OS-15).
3
You can also write off fixed assets at off-balance account when you transfer a lease to another person. For this there is the expense 011 "OS leased". The basis for recording is the Treaty and the act of reception-transmission. The amount shown on off-balance account 011, must conform to that specified in the rental agreement.
4
If you have low-value fixed assets, you can take them into account in the composition of the inventory, using off-balance sheet account (PBU 6/01). To do this, you should place the requirement of an invoice (a unified form number M-11).
5
To facilitate the management of asset accounting, you can create your off-balance sheet accounts. Be sure to specify them in the accounting policy of the organization. Information contained in these accounts, provide background information, made to the reporting form №1 "Accounting balance sheet". In that case, if there are no lines off-balance sheet accounts, add them yourself.

Advice 3: As in 1C, to reflect the rental

If the company receives income from the rental property lease, you must correctly calculate and timely pay taxes. When using the leased property, the organization must include the rental cost in the cost items in accordance with the law.
As in 1C, to reflect the rental
Instruction
1
The organization is the lessor every month sends the tenant an invoice for services rendered. Rental charges are calculated in accordance with the agreement signed by both parties in the lease agreement. The income received by the lessor includes in the taxable base for tax calculation.
2
When leasing premises, the owner pereprodavat tenant of invoices for utilities. The costs of operating and maintaining the premises can be issued a separate invoice as the variable part of the rent.
3
The company is the lessor makes the invoice in 1C software in the "Documents" section, later in the section "sales Management", and "sales of goods and services." When filling out the document you need to properly choose a company-tenant and fill in the field "Contract".
4
After carrying out made in the program 1C should be generated accounting entries in the debit account 60 in correspondence with the credit of account 90. If the landlord is a VAT payer, the VAT amount is allocated from income the cancellation of the debit account 90 in credit of account 68 "Settlements with budget".
5
Receiving payment from the tenant is made in the program 1C document in the "Documents" section, further in "cash Management". When you receive a payment on the account then you select the sub-item "Bank documents". When paying in cash — sub-item "Cash documents".
6
In the payment document in the program 1C accounting entry is generated:
Debit 51 — the Credit of accounts 60, upon receipt of payment to the Bank account or
Debit 50 — Credit account 60 if you pay by cash.
7
Enterprise-lessee shall invoice for services received in section 1C "Documents", subsection "Management of procurements" and then "Obtaining goods and services". The document is generated journal entry in the debit of accounts expenditures (44/20/26) in correspondence with credit of account 60.
8
Organization-the lessee pays for services received. In the program 1C, the payment is reflected by the make Bank/cash document in the section "Documents", then "money Management" and the item "Bank/cash receipts." Document payment in the account of the organization of the tenant is generated journal entry Debit 60 — the Credit account 51/50.
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