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How will the rent

How to reflect the rent

Sometimes in the course of economic activitysome employers lease own. As a rule, such operations need to conclude a lease agreement, according to which one of the parties is the lessor, and the second - the tenant.

According normative legal act of the other party must pay to the address of the first rent, the amount of which is specified in the contract.

The landlord must reflect the operations under the lease accounting.

You will need

  • - lease contract.



First, it should be noted that at the time of the mainmoney for rent, you should check the inventory card of the object. Inventory number assigned by the property at admission, he retains even if the lease.


When making a delivery of property, in addition to the contract, make a two-way transfer act. It is made in any form, signed by both parties.


All financial results of the rentassets are recorded as deferred income, or non-operating income, which increased income tax. The amounts of depreciation recorded in other expenses, thereby reducing the income tax.


On the basis of the lease agreement and the actreception and transmission of accounting do the wiring: - D01 "Fixed assets" sub "Rent OS" K01 "Fixed assets" - assets transferred under the contract arendy-
- D62 "Settlements with buyers and customers" K91, "Other income and expenses" sub-account "Other income" - charges assessed under the agreement arendy-
- D91 "Other income and expenses" K68 "Calculations of Taxes and Duties" sub-account "VAT" - charged VAT on the contract arendy-
- D91 "Other income and expenses" sub-account "Other expenses" K02 "Depreciation OS" subaccount "Rent OS" - accrued depreciation on property, put into leased
- D51 "Settlement account" or 50 "Cashier" K62 "Settlements with buyers and customers" - accrued charges on the lease contract.


Please note that all correspondence accounts must bedo only on the basis of supporting documents, for example, the amount of depreciation recorded on the basis of financial help-calculation, and calculation of the rent - based on an extract from the settlement account, payment orders, receipts and credit cash order.

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