Features of accounting for public utilities in the leased non-residential premisesFeatures of accounting for public utilities in the leased non-residential premises
Journal Title: Економіка: реалії часу - Year 2017, Vol 2, Issue 30
Abstract
Accounting for public utilities in the leased non-residential premises has a number of features, without knowledge of which even experienced accountant increases the risk of error tolerance. The article defines the procedures for the payment by the lessee non-residential premises and communal services. Examples of such orders for the payment and considered the intricacies of this issue. In modern conditions the question of accounting for public utilities in the leased non-residential premises is relevant because a large number of enterprises on the territory of Ukraine refuse from productive activities in favor of an operating lease. After all, renting premises and necessary for all productive enterprises, and outlets, etc. that is why, increasingly, there are companies for which an operating lease if not a basic income, then at least additional.
Authors and Affiliations
Oleksandr Balan, Olena Martynenko
Keywords
Related Articles
- EP ID EP323738
- DOI -
- Views 61
- Downloads 0
Ecological component of social responsibility of machine-building enterprise
This article analyzes theoretical approaches of ecological component of social responsibility of machine-building enterprise. Machine building is a significant sphere of national economy. But there are some risks bound...
The conceptual approach to forming the financial mechanism of public administration by national economy of Ukraine
In order to study specifics of forming the financial mechanism of public administration by national economy of Ukraine in the article theoretical and methodological aspects of the organization of public administration me...
Innovative foundations of the modernization of production activities organizing of industrial enterprises
The article makes an attempt to formulate the peculiarities of the implementation of the methodological prerequisites for improving the modernization of the production activities organizing of industrial enterprises.. Th...
The economic component of the european integration process of Ukraine: problems and prospects
The expedience of European integration course of Ukraine is identified in this article. The main stages of European integration process are analyzed, highlighting the achievements and shortcomings. The impact of geopolit...
The key features of crowdfunding and the role of business incubators in its development.
In the article, the authors reveal the essence of the concept of "crowdfunding" and they carry out the justification of necessity of using this innovative tool in domestic conditions. An analysis of experience of Ukraini...