Property Prices
In fact, if the lessor's cost of service is only 3000 tr, including the 2000 tr – Cost of equipment, 1000, tr – Other costs and income of lessor, the redemption price set at $ 200 mp. is not included in the lease payments, then depreciated the entire cost of the equipment and paying the lease payments in the amount of 2,800 tons p., the lessee upon payment of the redemption price of 200 tr must have the right to carry the same amount for operating costs, as all costs incurred economically justified. In the second variant, when the original value of the property upon the expiration of the lease agreement will samotizirovana in part, and formed the residual value, in the amount equal to or greater than the sum of the redemption price, the fact of payment of the purchase price does not lead to any consequences for profits tax purposes. Its just nowhere "Wearing" as the purchase price is not involved in the formation of the initial cost of the leased property, and that she, rather than purchase price, forms are recognized for tax purposes, the lessee's expense through machinery depreciation. For tax purposes, the tax on property used accounting data. In accounting, the initial carrying value of the property formed the basis of the total amount of lease payments under the lease agreement. If the compounds are not included purchase price, it would mean that not all costs associated with the acquisition of the leased property, included in the original cost. .