Some organizations use rented equipment to manufacture products. This helps to save the company on depreciation charges, property taxes and costs associated with the purchase of a fixed asset. There are pluses on the part of the lessor, because he receives income from this property in the form of rent payments. The lease of property must be formalized with reference to the Tax Code.
Instructions
Step 1
Draw up any relations with counterparties in the form of a legal document - an agreement that regulates and obliges the parties to comply with certain conditions and rights. To transfer the equipment to a second person, draw up a lease agreement. First of all, indicate the subject of the transaction (fixed asset), the amount of the monthly rent, the lease term. Here, write down the conditions and rights, for example, who carries out the installation, repairs. Schedule your monthly payments.
Step 2
If you are transferring property that you yourself have previously leased or is leasing, you will have to ask permission from the first landlord. Get permission in writing.
Step 3
If the fixed asset is insured, then its rent must be discussed with the insurance company, otherwise, you will not be able to receive insurance payments.
Step 4
Be sure to issue an acceptance certificate, since without this document the contract is considered unfulfilled. Compose an act in any form. Be sure to indicate in it: the names of the parties, details; property lease term; the name of the equipment (according to the passport or instructions); the cost of rental services. When drawing up the document, refer to the lease agreement. Sign the act, affix the seal of the organization and give the document to the tenant for signature.
Step 5
Prepare all documents in duplicate, one original for each side. They must be signed by the heads of organizations and sealed.
Step 6
In accounting, reflect the lease of your property as follows: - D76 - K91 - the amount of debt for the lease of property is reflected; - D91 - K02 (69, 70, 71) - the costs of equipment transferred under the lease agreement are written off; - D91 - K68 - accrued VAT on equipment lease; - D51 (50) - K76 - the receipt from the lessee is reflected.
