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.
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.
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.
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.
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".
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.
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?
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.
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).
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.
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).
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.