Accounting repair costs of leased fixed assets
Journal Title: Економіка: реалії часу - Year 2016, Vol 4, Issue 26
Abstract
Real leased non-current assets is complicated by its economic content of operations, due, primarily, to the existence of different types of lease (leasing). This situation arises from the presence of a number of regulations that define different types of lease (leasing). In addition, there are leases that are not regulated by any legal act Ukraine, for example, sublease, and more. The purpose of sex is to develop methods of accounting repair costs of leased fixed assets. So, this study examined the organizational and methodological Accounting Pronouncements repair costs of leased fixed assets. In particular, the features of the repair work on the operating and financial lease; Analytical cuts to reflect the accounting costs for capital and current repairs of leased assets; developed primary documents that occur during such operations, "Calculation of the residual value of the asset, leased" and "Act of repairs of leased assets"; and the model of your display for capital costs and maintenance for commercial and contracting method in tenant and landlord.
Authors and Affiliations
Maxim Samchyk, Dimitri Gritsishen
Keywords
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