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Your company has already entered into a lease agreement and you have questions about how to reflect leasing in the accounting? In this article, you can find necessary information and examples of accounting entries for various leasing transactions.
Accounting for operations under a lease agreement is regulated by order of the Ministry of Finance of the Russian Federation No. 15 dated February 17, 1997.
Lease transactions depend on whether the leased property is on the balance sheet: the lessor or the lessee. The party on the balance sheet of which the leased property is accounted for must be indicated in the lease agreement.
Accounting for leasing when reflecting property on the lessor's balance sheet
payment schedule.
If the leasing agreement provides for the reflection of the leased asset on the lessor's balance sheet, the lessee reflects the leased property on off-balance sheet account 001 "Leased Fixed Assets".
The accrual of lease payments is reflected in the credit of account 76 "Settlements with different debtors and creditors" in correspondence with the cost accounting accounts: 20, 23, 25, 26, 29 - when accounting for lease payments for property that is used in production activities, 44 - for property used in the activities of a trading organization, 91.2 - for property that is used for non-production purposes. Further, for simplicity, in the examples of leasing accounting, transactions will be shown only for account 20.
Dt 001 - 1,000,000(taken into account the leased asset at a cost without VAT)
Dt 60 - Kt 51 - 236,000(an advance payment (initial payment) under a lease agreement has been paid)
It should be borne in mind that the attribution to the costs of the advance payment under the lease agreement (offset of the advance payment) may not be made immediately, but throughout the entire agreement. In the above schedule of payments, the advance payment under the agreement is offset evenly (6,555.56 rubles each) over 36 months.
Dt 20 - Kt 76 - 29 276.27(lease payment No. 1 was charged - 34,546 minus VAT - 5,269.73)
Dt 19 - Kt 76 - 5,269.73(VAT charged on lease payment No. 1)
Dt 20 - Kt 60 - 5 555.56(part of the advance payment under the lease agreement is credited - 6,555.56 minus VAT 1,000)
Dt 19 - Kt 60 - 1,000(VAT charged on the advance payment offset)
Dt 68 - Kt 19 - 6 269.73(VAT presented to the budget)
Dt 76 - CT 51 - 34 546(lease payment # 1 is listed)
The commission that is paid at the beginning of the lease transaction (commission for the conclusion of the transaction) is charged in accounting to the same cost accounts as the current lease payments.
Transactions on redemption of the leased asset
If there is a buyout price in the lease agreement (in the given schedule of lease payments, this amount is absent, for example, let's take it equal to 1,180 rubles with VAT), the following entries are made in accounting:
Dt 08 - CT 76 - 1,000(reflects the cost of redemption of the leased asset upon transfer of ownership to the lessee)
Dt 19 - CT 76 - 180(VAT charged upon redemption of the leased asset)
Dt 68 - CT 19 - 180(VAT presented to the budget)
Dt 76 - Kt 51 - 1 180(paid for the amount of the leased asset redemption)
Dt 01 - CT 08 - 1,000(taken into account the leased asset as part of its own fixed assets)
Accounting for leasing when reflecting property on the balance sheet of the lessee
The legislation governing leasing accounting does not contain unambiguous instructions on the recording of operations under a lease agreement if the lessee is the asset holder.
Currently, the practice of communication between lessees and leasing companies with auditors and inspection bodies has developed, and a certain scheme of leasing transactions has been formed.
Leasing accounting when property is reflected on the lessee's balance sheet
If, under the terms of the leasing agreement, the property is recorded on the lessee's balance sheet, upon receipt of the leased asset in the lessee's accounting, the value of the property, net of VAT, is reflected in the debit of account 08 "Investments in non-current assets" in correspondence with the credit of account 76 "Settlements with different debtors and creditors".
When the leased asset is accepted for accounting as part of fixed assets, its value is written off from credit 08 account to debit 01 of account "Fixed assets".
The accrual of lease payments is reflected on debit 76 of the account, subaccount, for example, "Settlements with the lessor" in correspondence with account 76, subaccount, for example, "Settlements for lease payments".
Depreciation is charged on the leased asset by the lessee. The amount of depreciation of the leased asset is recognized as expenses for ordinary activities and is reflected in the debit of account 20 "Basic production" in correspondence with the credit of account 02 "Depreciation of fixed assets, subaccount of depreciation of leased property.
Tax accounting of leasing when reflecting property on the balance sheet of the lessee
In the tax accounting of the lessee, the leased property is recognized as depreciable property.
The initial cost of the leased asset is determined as the amount of the lessor's expenses for its acquisition.
For profit tax purposes, the monthly depreciation amount is determined based on the product of the initial cost of the leased asset and the depreciation rate, which is determined based on the term useful use leased property (taking into account the classification of fixed assets included in depreciation groups). At the same time, the lessee has the right to apply to the depreciation rate an increasing factor of up to 3. Specific size the multiplying coefficient is determined by the lessee in the range from 1 to 3. This factor does not apply to leased property belonging to the first or third depreciation groups.
Lease payments less the amount of depreciation on the leased property are related to production and distribution costs.
An example of accounting for leasing when reflecting property on the balance sheet of the lessee
Lease transactions match the property lease payment schedule here
The lessee received a car under the lease agreement, the parameters of the payment schedule:
- lease agreement term - 3 years (36 months)
- the total amount of payments under the lease agreement - 1,479,655.10 rubles, incl. VAT - RUB 225,710.10
- advance payment (initial payment) - 20%, 236,000 rubles, incl. VAT - 36,000 rubles
- car cost - 1,180,000 rubles, incl. VAT - 180,000 rubles
The expected period of use of the leased property is four years (48 months). The car belongs to the third depreciation group (property with a period of use from 3 to 5 years). Depreciation is charged on a straight-line basis.
Let's determine the amount of monthly depreciation in accounting. Because the value of the property (including the leasing company fee) is 1,253,945 rubles (1,479,655.10 - 225,710.10), the monthly depreciation will be 1,253,945: 48 = 26,123.85 rubles.
A passenger car belongs to the third depreciation group, therefore, a period of 48 months can be established in tax accounting. The monthly depreciation rate is 2.0833% (1: 48 months x 100%), the monthly depreciation amount is 1,000,000 x 2.0833% = 20,833.33 rubles.
In accordance with clause 10, clause 1 of Article 264 of the Tax Code of the Russian Federation, the amount of the lease payment, which is recognized monthly as expenses for tax purposes, is 8,442.94 rubles (34,546 (lease payment) - 5,269.73 (VAT included in the lease payment) - 20 833.33 (monthly depreciation in tax accounting)).
Expenses under a lease agreement are formed monthly in accounting due to depreciation (26,123.85 rubles), in tax accounting - due to depreciation (20,833.33 rubles) and lease payment (8,442.94 rubles), for a total of 29,276 , 27 rubles.
Because in accounting, the amount of expenses during 36 months (the term of the lease agreement) is less than in the tax one, this gives rise to taxable temporary differences and deferred tax liabilities.
During the term of the lease agreement, the lessee has a monthly taxable temporary difference in the amount of RUB 3,152.42 (29,276.27 - 26,123.85) and a corresponding deferred tax liability arises in the amount of RUB 630.48 (3,152.42 x 20% ).
Separately, it is necessary to say about accounting for advance payment (initial payment under the contract)... The following situations are possible:
1. The lessor, when transferring property to lease, provides an invoice for the full amount of the advance(in the given schedule of lease payments - by 236,000 rubles). In this case, the entire amount of the advance payment of the advance payment, net of VAT, in tax accounting is recognized as expenses for the purpose of taxation of profits.
I would like to note that within the framework of the leasing agreement, services are provided throughout the entire agreement and the fiscal authorities have no reason to assess compliance with the criteria of subparagraphs 4 of paragraph 2 of Article 40 of the Tax Code of the Russian Federation on the comparability of lease payments, since individual payments cannot be considered as separate transactions, and the price under the lease agreement must be analyzed in aggregate for all payments in the agreement.
2. The offset of the advance payment under the lease agreement is made in equal installments throughout the lease term. In this case, the offset part of the advance payment is recognized as an expense in tax accounting for profit tax purposes.
In the given example of a lease payment schedule, it is assumed that an advance invoice is issued to the lessee when the property is leased, i.e. In tax accounting when transferring property to lease, expenses are reflected in the amount of 200,000 rubles (an advance payment, which is a lease payment, amortization is not deducted, since in the first month when the property is leased, it is not charged yet). At the same time, there is a taxable temporary difference in the amount of RUB 200,000 and the corresponding deferred tax liability in the amount of RUB 40,000 (RUB 200,000 x 20%).
Upon termination of the lease agreement, the lessee will continue to charge amortization in the accounting records in the amount of RUB 26,123.85 on a monthly basis. There will be no expenses in tax accounting. This will result in a monthly decrease in deferred tax liabilities in the amount of RUB 5,224.77 (RUB 26,123.85 x 20%).
Thus, based on the results of the agreement, the total amount of deferred tax liabilities will be equal to zero:
40,000 (deferred tax liability for an advance payment) + 22,697 (630.48 x 36 - deferred tax liability for current lease payments) - 62,697 (5,224.77 x 12 - decrease in deferred tax liabilities for 12 months of depreciation in accounting accounting after the end of the lease agreement).
Postings upon receipt of the leased asset
Dt 60 - Kt 51 - 236,000(advance payment paid under the lease agreement)
Dt 08 - CT 76 (Settlements with the lessor) - 1,253,945(reflects the debt under the lease agreement excluding VAT)
Dt 19 - Kt 76 (Settlements with the lessor) - 225,710.10(reflected VAT under the lease agreement)
Dt 01 - Kt 08 - 1,253,945(a car received under a lease agreement is taken into account)
Dt 76 - Kt 60 - 236,000(the advance payment paid at the conclusion of the lease agreement is credited)
Dt 68 (Income tax) - Kt 77 - 40,000
Dt 68 (VAT) - Kt 19 - 36,000(VAT charged on advance payment)
Current lease payments transactions
Dt 20 - CT 02 - 26 123.85
Dt 76 (Settlements with the lessor) - Kt 76 (Settlements for lease payments) - 34 546(decreased lease debt by the amount of the lease payment)
Dt 76 "Settlements for lease payments" - CT 51 - 34 546(lease payment is listed)
Dt 68 (VAT) - Kt 19 - 5,269.73(VAT charged on the current lease payment)
Dt 68 (Income tax) - Kt 77 - 630.48(deferred tax liability reflected)
Postings at the end of the lease agreement
Dt 01 (Own fixed assets) - Kt 01 (Fixed assets received under lease) - 1,253,945(ownership of the car is reflected)
Dt 02 (Depreciation of leased property) - Kt 02 (Depreciation of own fixed assets) - 940 458.60(the accrued depreciation on the car is reflected)
Postings within 12 months after the end of the lease agreement
Dt 20 - Kt 02 (Depreciation of own fixed assets) - 26 123.85(depreciation accrued for the car)
Dt 77 - Kt 68 (Income tax) - 5,224.77(reflected a decrease in the deferred tax liability)
There is also a method in which the initial cost of the leased asset in accounting is equal to the cost of purchasing a car from the lessor, i.e. coincides with the value in tax accounting. In this case, on account 76, when accepting property for accounting, only the debt for the value of the property is reflected.
Lease payments are accrued on a monthly basis on the credit of 20 accounts in correspondence with 76 accounts in the amount of the difference between the accrued depreciation and the amount of the monthly lease payment.
Choosing the most reasonable option for reflecting leased property on the balance sheet of the lessor or lessee, as well as agreeing with the leasing company the optimal scheme for reflecting lease payments is a very difficult task that requires good knowledge the specifics of accounting for leasing operations and the specifics of the wording in the lease agreement and primary documents.
Accounting for operations under a lease agreement is regulated by order of the Ministry of Finance of the Russian Federation No. 15 of February 17, 1997.
Lease transactions depend on whether the leased property is on the balance sheet: the lessor or the lessee. The party on the balance sheet of which the leased property is accounted for must be indicated in the lease agreement.
Accounting for leasing when reflecting property on the lessor's balance sheet
Lease transactions follow the payment schedule at the link.
If the leasing agreement provides for the reflection of the leased asset on the lessor's balance sheet, the lessee reflects the leased property on off-balance sheet account 001 "Leased Fixed Assets".
The accrual of lease payments is reflected in the credit of account 76 "Settlements with different debtors and creditors" in correspondence with the cost accounting accounts: 20, 23, 25, 26, 29 - when accounting for lease payments for property that is used in production activities, 44 - for property used in the activities of a trading organization, 91.2 - for property that is used for non-production purposes. Further, for simplicity, in the examples of leasing accounting, transactions will be shown only for account 20.
Дт 001 - 1,000,000 (the leased asset is taken into account at a cost without VAT) Dt 60 - Kt 51 - 236,000 (an advance payment (initial payment) was paid under a lease agreement)It should be borne in mind that the attribution to the costs of the advance payment under the lease agreement (offset of the advance payment) may not be made immediately, but throughout the entire agreement. In the above schedule of payments, the advance payment under the agreement is offset evenly (6,555.56 rubles each) over 36 months.
Dt 20 - Kt 76 - 29,276.27 (lease payment No. 1 was charged - 34,546 minus VAT - 5,269.73) Dt 19 - Kt 76 - 5,269.73 (VAT was charged on lease payment No. 1) Dt 20 - Kt 60 - 5,555.56 (part of the advance payment under the lease agreement was credited - 6,555.56 minus VAT 1,000) Dt 19 - Kt 60 - 1,000 (VAT charged on the offset of the advance) Dt 68 - Kt 19 - 6,269.73 ( VAT charged to the budget) Dt 76 - Kt 51 - 34,546 (lease payment No. 1 is listed)
The commission that is paid at the beginning of the lease transaction (commission for the conclusion of the transaction) is charged in accounting to the same cost accounts as the current lease payments.
Transactions on redemption of the leased asset
If the lease agreement contains the buyout price (in the given schedule of lease payments, this amount is absent, for example, let's take it equal to 1,180 rubles including VAT), the following entries are made in the accounting: Dt 08 - Kt 76 - 1,000 (the cost of the item is leasing upon transfer of ownership to the lessee) Dt 19 - Kt 76 - 180 (VAT charged upon redemption of the leased item) Dt 68 - Kt 19 - 180 (VAT presented to the budget) Dt 76 - Kt 51 - 1 180 (the amount of redemption of the leased item was paid ) Dt 01 - Kt 08 - 1,000 (the leased asset is taken into account as part of its own fixed assets)Accounting for leasing when reflecting property on the balance sheet of the lessee
The legislation governing leasing accounting does not contain unambiguous instructions on recording operations under a lease agreement if the asset is held by the lessee. Currently, the practice of communication between lessees and leasing companies with auditors and inspection bodies has developed and a certain scheme of leasing transactions has been formed.Leasing accounting when property is reflected on the lessee's balance sheet
If, under the terms of the lease agreement, the property is recorded on the lessee's balance sheet, upon receipt of the leased asset in the lessee's accounting, the value of the property, net of VAT, is reflected in the debit of account 08 "Investments in non-current assets" in correspondence with the credit of account 76 "Settlements with different debtors and creditors." acceptance of the leased asset for accounting as part of fixed assets, its value is written off from credit 08 account in debit 01 of account "Fixed assets". Accrual of lease payments is reflected in debit 76 of the account, subaccount, for example, "Settlements with the lessor" in correspondence with account 76, subaccount , for example, "Calculations for lease payments". Depreciation on the leased asset is made by the lessee. The amount of depreciation of the leased asset is recognized as expenses for ordinary activities and is reflected in the debit of account 20 "Basic production" in correspondence with the credit of account 02 "Depreciation of fixed assets, subaccount of depreciation of leased property.Tax accounting of leasing when reflecting property on the balance sheet of the lessee
In the tax accounting of the lessee, the leased property is recognized as depreciable property. The initial cost of the leased asset is determined as the amount of the lessor's expenses for its acquisition. For profit tax purposes, the monthly depreciation amount is determined based on the product of the initial cost of the leased asset and the depreciation rate, which is determined based on the useful life of the leased asset. property (taking into account the classification of fixed assets included in depreciation groups). At the same time, the lessee has the right to apply to the depreciation rate an increasing factor of up to 3. The specific size of the multiplying coefficient is determined by the lessee in the range from 1 to 3. This ratio does not apply to leased property belonging to the first or third depreciation groups. Lease payments less the amount of depreciation on leased property are related to the costs associated with production and sale.An example of accounting for leasing when reflecting property on the balance sheet of the lessee
Lease transactions match the property lease payment schedule hereThe lessee received a car under the lease agreement, the parameters of the payment schedule:
- lease agreement term - 3 years (36 months)
- the total amount of payments under the lease agreement - 1,479,655.10 rubles, incl. VAT - RUB 225,710.10
- advance payment (initial payment) - 20%, 236,000 rubles, incl. VAT - 36,000 rubles
- car cost - 1,180,000 rubles, incl. VAT - 180,000 rubles
Let's determine the amount of monthly depreciation in accounting. Because the value of the property (including the leasing company fee) is 1,253,945 rubles (1,479,655.10 - 225,710.10), the monthly depreciation will be 1,253,945: 48 = 26,123.85 rubles.
A passenger car belongs to the third depreciation group, therefore, a period of 48 months can be established in tax accounting. The monthly depreciation rate is 2.0833% (1: 48 months x 100%), the monthly depreciation amount is 1,000,000 x 2.0833% = 20,833.33 rubles.
In accordance with clause 10, clause 1 of Article 264 of the Tax Code of the Russian Federation, the amount of the lease payment, which is recognized monthly as expenses for tax purposes, is 8,442.94 rubles (34,546 (lease payment) - 5,269.73 (VAT included in the lease payment) - 20 833.33 (monthly depreciation in tax accounting)).
Expenses under a lease agreement are formed monthly in accounting due to depreciation (26,123.85 rubles), in tax accounting - due to depreciation (20,833.33 rubles) and lease payment (8,442.94 rubles), for a total of 29,276 , 27 rubles. in accounting, the amount of expenses during 36 months (the term of the lease agreement) is less than in the tax one, this gives rise to taxable temporary differences and deferred tax liabilities. 42 rubles (29 276.27 - 26 123.85) and a corresponding deferred tax liability arises in the amount of 630.48 rubles (3152.42 x 20%).
Separately, it is necessary to say about the accounting of the advance payment (initial payment under the contract). The following situations are possible: 1. When transferring property to lease, the lessor provides an invoice for the full amount of the advance payment (in the given schedule of lease payments - for 236,000 rubles). In this case, the entire amount of the advance payment of the advance payment, net of VAT, is recognized in tax accounting as expenses for profit tax purposes. I would like to note that under the lease agreement, services are provided throughout the entire agreement and the fiscal authorities have no reason to assess compliance with the criteria of clauses 4 of clause 4. .2 Article 40 of the Tax Code of the Russian Federation on the comparability of lease payments, since individual payments cannot be considered as separate transactions, and the price under the lease agreement must be analyzed in aggregate for all payments of the agreement. 2. The advance payment under the lease agreement is offset in equal installments throughout the lease term. In this case, the offset part of the advance payment is recognized as an expense in tax accounting for profit tax purposes.
In the given example of a lease payment schedule, it is assumed that an advance invoice is issued to the lessee when the property is leased, i.e. In tax accounting when transferring property to lease, expenses are reflected in the amount of 200,000 rubles (an advance payment, which is a lease payment, amortization is not deducted, since in the first month when the property is leased, it is not charged yet). At the same time, there is a taxable temporary difference in the amount of RUB 200,000 and the corresponding deferred tax liability in the amount of RUB 40,000 (RUB 200,000 x 20%).
Upon termination of the lease agreement, the lessee will continue to charge amortization in the accounting records in the amount of 26,123.85 rubles on a monthly basis. There will be no expenses in tax accounting. This will result in a monthly decrease in deferred tax liabilities in the amount of RR 5,224.77 (RR 26,123.85 x 20%) Thus, at the end of the agreement, the total amount of deferred tax liabilities will be equal to zero: 40,000 (deferred tax liability for an advance payment ) + 22 697 (630.48 x 36 - deferred tax liability for current lease payments) - 62 697 (5 224.77 x 12 - decrease in deferred tax liabilities for 12 months of depreciation in accounting after the end of the lease agreement).
Postings upon receipt of the leased asset
Dt 60 - Kt 51 - 236,000 (an advance paid under the lease agreement) Dt 08 - Kt 76 (Settlements with the lessor) - 1,253,945 (the debt under the lease agreement excluding VAT is reflected) Dt 19 - Kt 76 (Settlements with the lessor) - 225 710.10 (VAT is reflected under the lease agreement) Dt 01 - Kt 08 - 1,253,945 (the car received under the lease agreement is taken into account) Dt 76 - Kt 60 - 236,000 (the advance paid at the conclusion of the lease agreement is offset) Dt 68 ( Income tax) - Kt 77 - 40,000 (deferred tax liability is reflected) Dt 68 (VAT) - Kt 19 - 36,000 (VAT charged on the advance payment)Current lease payments transactions
Dt 20 - Kt 02 - 26 123.85 (depreciation was charged on the car) Dt 76 (Settlements with the lessor) - Kt 76 (Settlements for lease payments) - 34,546 (lease debt was reduced by the amount of the lease payment) Dt 76 "Settlements for lease payments "- Kt 51 - 34,546 (the lease payment was transferred) Dt 68 (VAT) - Kt 19 - 5,269.73 (VAT charged on the current lease payment) Dt 68 (Income tax) - Kt 77 - 630.48 ( reflected a deferred tax liability)Postings at the end of the lease agreement
Dt 01 (Own fixed assets) - Kt 01 (Fixed assets received under lease) - 1,253,945 (ownership of the car is reflected) Dt 02 (Depreciation of leased property) - Kt 02 (Depreciation of own fixed assets) - 940 458.60 (the accrued depreciation on the car is reflected)Postings within 12 months after the end of the lease agreement
Dt 20 - Kt 02 (Depreciation of own fixed assets) - 26 123.85 (depreciation on the car was charged) Dt 77 - Kt 68 (Income tax) - 5 224.77 (reflected a decrease in deferred tax liability)There is also a method in which the initial cost of the leased asset in accounting is equal to the cost of purchasing a car from a lessor, i.e. coincides with the value in tax accounting. In this case, on account 76, when the property is accepted for accounting, only the debt for the value of the property is reflected. Choosing the most reasonable option for reflecting the leased property on the balance sheet of the lessor or lessee, as well as agreeing with the leasing company the optimal scheme for reflecting lease payments is a very difficult task that requires a good knowledge of the specifics of accounting for leasing operations and the specifics of the wording in the lease agreement and primary documents.
Accounting for leased property will depend on who has the object on the balance sheet. And how the lease payments are transferred - in advance or on a monthly basis. Accounting for leasing on the lessee's balance sheet must be done with special entries.
Please note that... Consider assets under the new rules. Read the details in the magazine
Documentary registration of leasing at the lessee
Having received the property on lease, draw up an acceptance certificate in any form. Or use the unified forms approved by the decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7.
For the received object of fixed assets, open a separate inventory card, for example, according to the form No. OS-6. In this case, to record the property received, you can use the inventory numbers assigned to it by the lessor (clause 14 Methodical instructions approved by order of the Ministry of Finance of Russia dated 13.10.2003 No. 91n).
How to register leased property with a lessee
If, under the lease agreement, the ownership of the asset does not pass to you, put it on off-balance sheet account 001 "Leased Fixed Assets" at the cost specified in the lease agreement (clause 8 of the Instructions approved by order of the Ministry of Finance of Russia dated 17.02.97 No. 15). And do the wiring:
DEBIT 001
Accepted for accounting the leased asset.
If ownership is transferred (in practice, it happens less often) - reflect the property on general rules for fixed assets. In this case, you will have to keep a full record of the leased property. On account 08, open a sub-account "Property received on lease". And enter there the entire amount of debt for the leased asset specified in the agreement, together with VAT (paragraph 2, clause 8 of Instructions No. 15, clauses 7 and 8 PBU 6/01 "Accounting for fixed assets"). Form the wiring:
DEBIT 08 subaccount "Property received on lease" CREDIT 76 subaccount "The cost of the leased asset"
Reflected the value of the property received under the lease agreement. In the same place, on account 08, reflect the costs associated with obtaining the leased property (clause 8 of Instructions No. 15). For example, the cost of delivery of the object, if you bear them under the terms of the contract. Or state duty - if you lease a car and register it yourself with the traffic police before you start using it.
After the initial cost is formed and you put the object into operation, transfer the property to account 01. To do this, open a separate subaccount "Fixed assets received on lease". And make a note:
DEBIT 01 subaccount "Fixed assets received on lease" CREDIT 08 subaccount "Property received on lease"
Reflected in the structure of fixed assets property received on lease
Do I need to depreciate leased property?
Depreciation on leased property is charged by the one who has the object on the balance sheet (clause 50 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated 13.10.2003 No. 91n, clause 2 of article 31 of Law No. 164-FZ). This is usually the lessor.
In this case, accrue depreciation starting from the month following the one in which the property was taken into account as a fixed asset (clauses 17 and 21 PBU 6/01, clause 50 of Directives No. 91n, clause 2 of Law No. 164-FZ ). And record:
DEBIT 76 subaccount "The cost of the leased asset" CREDIT 02 subaccount "Depreciation of property received on lease"
Depreciation was charged on leased property due to the reduction of the lessee's debt for the leased property
Lease payments
Reflect leasing payments in accounting as part of expenses for ordinary activities or in other costs - depending on where you use the property: in the main activity or not (clauses 7, 11 and 18 of PBU 10/99 "Organization expenses", approved by order Of the Ministry of Finance of Russia dated 06.05.99 No. 33n). Make a note like this:
DEBIT 20 (91) subaccount "Other expenses"
CREDIT 60 (76) subaccount "Calculations for the use of the leased asset"
Lease payment for the property has been charged.
On the date of payment, make the posting:
DEBIT 60 (76) subaccount "Calculations for the use of the leased asset"
CREDIT 51
The lease payment has been paid.
In tax accounting under the simplified tax system, lease payments are recognized as expenses at the time of payment (subparagraph 4 of paragraph 1 of article 346.16 and paragraph 2 of article 346.17 of the Tax Code of the Russian Federation). And write down the amount in column 5 of section 1 of the Book of Income and Expenses. A sample is below. An exception is if you paid in advance. Then it will need to be distributed according to the number of months. See the table below for details.
table
Accounting for lease payments received in advance for several months
Payment type |
Accounting |
Tax accounting |
|---|---|---|
|
Lease payments in advance for several months |
Reflect the listed advance on a separate subaccount to account 60 "Calculations on advances issued" with a record: DEBIT 60 (76) subaccount "Calculations on advances issued" CREDIT 51 Listed in advance lease payment. Make postings every month: DEBIT 20 (23, 25, 29, 44, 91 subaccount "Other expenses") CREDIT 60 (76) subaccount "Calculations for the use of the leased asset" Lease payment has been charged; DEBIT 60 (76) subaccount "Calculations for the use of the leased asset" CREDIT 60 (76) subaccount "Calculations on advances issued" A part of the advance payment (advance payment) was credited towards the repayment of debt to the lessor (clause 3 of PBU 10/99) |
You cannot immediately write off the entire prepayment as expenses. Since advances are not included in the costs of the "simplification". In this case, divide the entire amount of advance payments into equal parts by the number of months. Reflect the resulting value in expenses on the last day of each month (letter of the Federal Tax Service of Russia for Moscow dated May 10, 2006 No. 18-11 / 3/813) |
Confirm the calculations under the lease agreement with the following documents:
- payment schedule under the lease agreement,
- the act of acceptance and transfer of property,
- invoices and other payment documents.
Check that these documents contain all the mandatory details specified in part 2 of article 9 of the Federal Law of 06.12.2011 No. 402-FZ. But it is not necessary to require monthly acts on the provision of services from the lessor. The controlling departments also agree with this (letters of the Ministry of Finance of Russia dated 07.11.2011 No. 03-04-05 / 8-859, dated 13.11.2011 No. 03-03-06 / 4/118 and the Federal Tax Service of Russia dated 05.09.2005 No. 02-1 -07/81).
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