Registration of leasing in 1s 8.3. Accounting and tax accounting of leasing at the lessee

Leasing is a popular form of capital investment financing. Indeed, without incurring a one-time cost that is significant in comparison with the value of the property, the lessee, having concluded a lease agreement with the lessor and paying lease payments, will receive the necessary property for temporary possession and use (Article 2 of the Federal Law of October 29, 1998, No. 164-FZ).

How to keep accounting records for the lessee, if the object is accounted for on the balance sheet of one or the other party to the agreement, we will show with examples in our consultation.

Lease transactions if the property is on the lessor's balance sheet: example

Imagine a typical lease transaction with a lessee, if the object is listed on the lessor's balance sheet, in the following example.

In accordance with the lease agreement, an item of fixed assets is transferred to the lessee for a period of 5 years. The total amount of lease payments for this period is 3,540,000 rubles, incl. VAT 18%. Payments under the agreement are made monthly.

The leasing agreement also stipulates that at the end of its validity period, the object is redeemed by the lessee at the redemption value of 34,220 rubles, incl. VAT 18%.

Operation	Account debit	Account credit	Amount, rub.
Leased property is registered off the balance sheet	001 "Leased fixed assets"		3 540 000
Listed monthly lease payment (3 540 000 / 60)	76 "Settlements with various debtors and creditors", subaccount "Arrears on lease payments"	51 "Settlement accounts"	59 000
Monthly lease payment included (59 000 * 100/118)	20 "Main production", 26 "General operating expenses", 44 "Selling expenses", etc.		50 000
VAT included in the part of the lease payment (50 000 * 18%)	19 "VAT on purchased values"	76, subaccount "Debt on lease payments"	9 000
Accepted for deduction of VAT on lease payment		19	9 000
…………
Leased property was written off off-balance sheet due to the expiration of the lease agreement		001 "Fixed assets"	3 540 000
	60 "Settlements with suppliers and contractors"	51	34 220
Accepted for accounting leased property at redemption value as part of inventories	10 "Materials"	60	29 000
VAT included on the redemption value of the property	19	60	5 220
Accepted for deduction of VAT on the surrender value	68 "Calculations of taxes and fees"	19	5 220

Lease transactions if the property is on the lessee's balance sheet: example

Imagine accounting for leasing on the lessee's balance sheet (transactions) using the example discussed above, supplementing it with information that depreciation on leased property is calculated on a linear basis.

Operation	Account debit	Account credit	Amount, rub.
Accepted for accounting leasing object (3,540,000 * 100/118)	08 "Investments in non-current assets"		3 029 000
VAT provided by the lessor	19	76, subaccount "Lease obligations"	545 220
The object is accepted for accounting as a part of fixed assets	01 "Fixed assets", subaccount "Property in lease"	08	3 029 000
The lease payment was transferred (3,540,000/60)	76, subaccount "Debt on lease payments"	51	59 000
Monthly lease payment included	76, subaccount "Lease obligations"	76, subaccount "Debt on lease payments"	59 000
Accepted for deduction of VAT in part of the lease payment	68	19	9 000
Accrued monthly depreciation (3 029 000 / 60)	20, 26, 44, etc.	02 "Depreciation of fixed assets", subaccount "Property in leasing"	50 483
…………
Reflected debt at the redemption value of the leased property	76, subaccount "Lease obligations"		34 220
The redemption value of the leased property is listed	76, subaccount "Debt on repurchase of property"	51	34 220
Property, plant and equipment transferred from leased to owned	01, subaccount "Own fixed assets"	01, subaccount "Property on lease"	3 029 000
Reflected depreciation on leased property transferred to the lessee's ownership	02, subaccount "Property on lease"	02, subaccount "Own fixed assets"	3 029 000

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 the 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 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

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 the 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 expense 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 - CT 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 costs 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 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".

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 useful life of the 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. The specific size of 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 below

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 (taking into account the leasing company's remuneration) 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 an expense 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 on lease, provides an invoice for the full amount of the advance(in the above 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, is recognized in tax accounting 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%).

At the end of the lease agreement, the lessee will continue to monthly accrue depreciation in accounting in the amount of 26,123.85 rubles. 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(an advance paid under a lease agreement)

Dt 08 - Kt 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 - CT 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 recorded)

Postings at the end of the lease agreement

Dt 01 (Own fixed assets) - CT 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(reflected the accrued depreciation for the car)

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 a 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 a good knowledge of the specifics of accounting for leasing operations and the specifics of the wording in the lease agreement and primary documents.

In this article, we will consider an example when a third-party organization (lessor) acquires a Steepline 4SL03 CNC lathe and transfers it to us for use for a long time. During this period, we will pay the lessor this cost, together with interest. At the end of the term, the machine will become our property.

First of all, we need to reflect in the program the arrival of the Steepline 4SL03 CNC lathe, which the lessor purchases for us. It is necessary to perform this operation through the document “Receipt on leasing”. You can find it in the "OS and intangible assets" menu.

In the header of the document, we indicated our organization, the counterparty - the lessor and the contract with him. It also reflects the warehouse with the subdivision for which our machine will be listed. Let's leave the settlement account as it was set by default (76.07.1).

The Steepline machine itself has been added to the tabular section with a price indication of 650 thousand rubles. We will set the accounting account on 08.04.02 - purchase of OS.

Let's run the document and see that postings have been generated for the cost of the leased machine.

Acceptance of fixed assets for accounting

We have reflected the leasing of our lathe, and now it needs to be taken into account as a fixed asset. To do this, go to the "OS and intangible assets" section and select "".

In the header of the created document, fill in the organization, financially responsible and the location of the OS. The event will be “Acceptance for accounting with commissioning”.

On the first tab of the document, we will indicate the method - under a lease agreement. As the equipment itself, we will choose our Steepline 4SL03 CNC machine. The department and warehouse are also indicated here. The account in our example will be 04/08/2.

On the next tab - equipment, it is enough to indicate the main asset itself, which is located in the reference book of the same name. Inv. the number will be substituted automatically. We will not describe in detail the creation of filling out the OS reference book. You shouldn't have any problems with this.

The account in our case is 01.03. We also indicated that we will accrue depreciation in a linear way (in equal parts). Depreciation will take place on account 02.03. We will take into account the expenses on it on account 20.01 - "Main production". The depreciation of our machine will be within five years (60 months).

These settings are not the only correct ones. You can fill in this information in your own way.

The tab with OU in this situation is almost identical to the accounting one.

We have already indicated all the necessary data, and we can carry out the document.

Now, in the given commodity machine in the fixed assets directory, the data that we just filled out in the document on the corresponding tabs will appear.

Monthly lease payments

Go to the "Purchases" menu and select "Receipts (acts, invoices)".

When creating a new document, select the type of operation "Leasing services". Let's fill out the document, while leaving all the default accounts. This payment will be in the amount of 20 thousand rubles.

As a result, this document 1C 8.3 created the postings shown in the image below.

If you need to change the reflection of lease payments expenses, or make adjustments to the depreciation accounting, you can use the document "Fixed asset depreciation parameters" from the "Fixed assets and intangible assets" menu.

Select the appropriate type of operation when creating a new document, depending on what goals you are pursuing.

Depreciation of equipment

Despite the fact that the equipment was purchased on lease and does not yet belong to us, we still registered it with our company. In this regard, depreciation will be charged at the end of the month (monthly in this example). This procedure is standard and in case of difficulties, you can refer to, where everything is detailed.

Step 1. Receiving the leased asset

Step 2. Accounting for lease payments

An advance lease payment, like a regular service in 1C 8.3, is accounted for by the Receipt document (act, invoice). This document is created from the Purchases tab - hereinafter Receipt (acts, invoices) - click Receipt:

The object is defined on the lessor's balance sheet

From the list items, select Services (act). In field Calculations if leasing is not the main type of activity, then you must select account 76.05:

For each individual service, you can adjust cost accounting invoices, as well as add cost analytics:

We select Leasing Services in the list of operations selection. Filling out these documents is not much different:

• The main thing that is necessary is to fill out the accounting accounts;
• Advance payment rules - do not count if the redemption price is also transferred monthly under the agreement with lease payments;
• When receiving the original, set the Original Received checkbox;
• Do not forget to enter the details of the incoming invoice and register it using the Register button.

Step 3. Payment of advance payments

Client-bank is not used

In 1C 8.3, it is created in the Bank and cashier tabs - hereinafter Payment orders and on the basis of it we register. In a payment order:

• The type of operation must be indicated Payment to the supplier;
• The amount is indicated in full with the redemption price. The distribution of this amount will be in 1C transactions;
• Check the Paid checkbox;
• A write-off from a current account is registered via Enter document write-off from a current account:

In the document, we establish accounting accounts if:

• The object is identified on the lessor's balance sheet - 05;
• The object is defined on the balance sheet of the lessee - 07.2.

Set the Repayment of debt value to By document. When selecting a document, do not forget to set the required accounting account:

The checkbox Confirmed by bank statement must be unchecked and set when the payment is completed. Movements in 1C 8.3 are formed only after this checkbox is checked.

Used by client bank

If used, then you do not need to create a Payment Order document. The write-off from the current account is filled in on the basis of the uploaded payment order or manually:

• For the first option, it is necessary to sort the documents in the journal of payment orders using the selection fields and find the required payment order.
• For the second option, use the command Write off from the document register. When creating manually, do not forget to set the type of operation in the value of Payment to the supplier.

From the document Write-off from the current account, do not forget to register the advance invoice.

Step 4. Depreciation calculation

It is necessary to register the object of leasing only if the object is defined on the balance sheet of the lessee.

Depreciation, as well as recognition in NU of lease payments in 1C 8.3 are formed by the routine operation Depreciation and depreciation of fixed assets, and also by the operation Recognition of lease payments in NU at the end of the month, respectively (Operations - End of the month):

Important! Depreciation is charged the next month after acceptance for accounting.

Operation movements Depreciation and depreciation of fixed assets:

Recognition of lease payments in tax accounting:

The statement of depreciation can be generated in the tabs of fixed assets and intangible assets - hereinafter referred to as the Statement of depreciation of fixed assets:

Step 5. State of settlements with the lessor

The status of settlements with the lessor in 1C 8.3 can be viewed using the Invoice Analysis report. Has the entire redemption price been transferred to the lessor:

• Analysis of account 60.02 - shows how many accrued, paid lease payments;
• The object is identified on the lessor's balance sheet - analysis of account 05;
• The object is defined on the balance sheet of the lessee - analysis of account 07.2.

Step 6. Transfer of ownership to the lessee

The object is defined on the lessor's balance sheet

There is no standard document in 1C 8.3 Accounting, so we will use the Operation document.

You can create an Operation document from the Operations section, where we select Operations entered manually, then click Create and select Operation:

The document must reflect the write-off from the off-balance sheet account, as well as reflect the depreciation of the fixed asset. The document Receipt (act, invoice) in 1C 8.3 registers the redemption value of the asset.

The acquisition of OS in 1C 8.3 is documented in the document Receipt. It can be found in the Purchases tab or OS and intangible assets, in the latter the document is called Equipment Receipt.

Key points when registering an Income document (it does not matter which link to create!):

• The fixed asset is entered in the Equipment table;
• Settlement accounts can be left as default;
• Don't forget to register an invoice:

The document Receipt counts all advances at the redemption price, and also registers the receipt on the balance sheet of the lessee.

In the document Acceptance for accounting of OS:

• OS event - indicate acceptance for accounting with commissioning;
• Establish the financially responsible person and indicate the location of the OS.

In the section Non-current asset:

• Operation type - install the Equipment;
• Method of receipt - set the value Purchase for a fee.

The tabs for OS, BU, NU, Depreciation bonus are filled in according to the accounting data of the fixed asset accepted:

The object is defined on the balance sheet of the lessee

The transfer of ownership of the leased object in 1C 8.3 is formalized by the document Redemption of the leased asset in the OS and intangible assets tabs - hereinafter, the Redemption of the leased asset. This document in 1C 8.3 is automatically filled in when choosing a counterparty agreement, if the document Receipt on leasing has already been drawn up under the selected agreement. The tabular section can be filled using the Fill button:

Faced with different tasks at work. And for many, the appearance of leasing causes difficulties, since the accountant will need to do a lot of operations in order to correctly record and submit reports. In order to make it easier for you, we have identified and considered three common positions when accounting for leasing in "1C: Accounting 8", rev. 3.

Accounting with the lessor. Object on the lessor's balance sheet

To begin with, we make a document “ Receipt (act, invoice) " through the section " Purchases"With the type of operation" Equipment". We put down the contract in the document, select the nomenclature, put down its quantity, price and VAT (18%). We carry out the document and, on its basis, we create an invoice. Postings:

The next document is “ Acceptance of fixed assets for accounting". On the tab “ Non-current asset"We put down the type of operation" Equipment", Acquisition method -" For a fee. " On the tab “ The main thing»Create a fixed asset with a unique personnel number for each individual fixed asset. In it we prescribe the name, fixed asset accounting group, OKOF and its depreciation group. We fill in the tab for accounting and tax accounting, depreciation, the method of reflecting depreciation. We receive postings:

When paying to the supplier, we create a payment order and, on its basis, a document for debiting from the current account with the transaction type “ Payment to the supplier", And be sure to indicate the contract.

To transfer the fixed assets to the lessee, we create a document through the operation section " Operations entered manually " and pull up through " More"Register selection - information register" Fixed asset accounting accounts", There we indicate the account of fixed assets and the account of depreciation. Postings:

To calculate lease payments, we use the document “ Implementation (act, invoice) ":

To receive payment, create a document "Receipt on" with the type of operation " Receipt from the buyer ”.

OS can be sold through “ Disposal of fixed assets", Document" OS transfer", Preparation document" Preparing for OS Transfer».

Accounting with the lessee. Object on the lessor's balance sheet

The first operation is the arrival of this OS. We accept it on an off-balance sheet account using the document “ Operations entered manually"And do the wiring:

When paying, we create a document “ Payment order"And on the basis -" Write-off from the current account "... When paying, we pay the lease payment and a part of the redemption price. It turns out the wiring:

At the end of the contract, we transfer the leased item, for this we create a document “ Operations entered manually"And register the wiring there:

To reflect the redemption value, you will need to accept this asset on the balance sheet through " Receipt of acts, invoices", Then make" Acceptance for accounting". Postings:

Accounting with the lessee. Object on the balance sheet of the lessee

In this case, we firstly in the section " OS and intangible assets"Create a document" Leasing". The resulting postings:

Next, we reflect the business transaction " Acceptance of fixed assets for accounting". Select the method of admission " Under a lease agreement", Then the field" Initial cost»And the way of reflecting the costs of lease payments. Postings:

If this operation is reflected according to the above algorithm, then temporary and permanent ones will be reflected in accordance with RAS 18, that is, the difference between the amount received and the initial cost will be different in tax accounting.