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Buhgaltersky Obl_k - Lovіnska LG

2.8. Obl_k Orenda

Orenda - land, for yakoyu orendar nabuvaє right koristuvannya fixed assets for a fee protyagom pogodzhenogo s orendodavtsem line.

For species at Orenda podіlyayut operatsіynu i fіnansovu.

Fіnansova orenda - orenda scho peredbachaє transmission orendaryu vsіh rizikіv that Vigoda, pov'yazanih іz right koristuvannya volodіnnya that asset. Orenda vvazhaєtsya fіnansovoyu for nayavnostі Hoch b odnієї s guidance nizhche acquaint themselves:

1) orendar nabuvaє right vlasnostі on orendovanі assets pіslya zakіnchennya line Orenda.

2) Got orendar mozhlivіst that Namir pridbati ob'єkt Orenda for tsіnoyu, nizhchoyu for yogo fair vartіst to date pridbannya;

3) lines becoming Orenda bіlshu Chastain line korisnogo vikoristannya (ekspluatatsії) ob'єkta Orenda;

4) teperіshnya vartіst mіnіmalnih orendnih platezhіv od cob dorіvnyuє abo Orenda perevischuє fair vartіst ob'єkta Orenda.

Mіnіmalnі orendnі payment i - platezhі scho pіdlyagayut splatі orendarem protyagom line Orenda (for virahuvannyam vartostі poslug that podatkіv scho pіdlyagayut splatі orendodavtsyu, i neperedbachenoї orendnoї pay) zbіlshenі:

1) orendarya - for the amount of Yogo garantovanoї lіkvіdatsіynoї vartostі;

2) orendodavtsya - for the amount of Yogo garantovanoї lіkvіdatsіynoї vartostі.

Garantovana lіkvіdatsіyna value:

1) orendarya - Chastina lіkvіdatsіynoї vartostі, yak garantuєtsya to splat orendarem abo pov'yazanoyu h it by the Parties;

2) orendodavtsya - Chastina lіkvіdatsіynoї vartostі, yak garantuєtsya to splat orendarem abo by the Independent third party, for zdatnoyu svoїm fіnansovim pitched vіdpovіdati for garantієyu.

Operatsіyna orenda - orenda іnsha, nіzh fіnansova, tobto not vіdpovіdaє vische guidance kriterіyam fіnansovoї Orenda.

Obl_k Orenda in orendarya

Orendar vіdobrazhaє in buhgalterskomu oblіku obsession at Orenda fіnansovu ob'єkt odnochasno yak asset i zobov'yazannya for naymenshoyu on the cob line Orenda otsіnkoyu: fair vartіstyu asset abo teperіshnoyu vartіstyu sumi mіnіmalnih orendnih platezhіv.

Oskіlki on zakіnchennі line fіnansovoї Orenda right vlasnostі on orendovany ob'єkt move to orendarya abo ob'єkt trivaly hour znahoditsya in orendatora then Obl_k tsogo ob'єkta leads to okremomu subrahunku rahunka 10 "Osnovnі zasobi 's time line cob Orenda.

Rіznitsya mіzh sumoyu mіnіmalnih orendnih platezhіv that vartіstyu ob'єkta fіnansovoї Orenda for yakoyu vіn CCB vіdobrazheny in buhgalterskomu oblіku on the cob line fіnansovoї Orenda, Je fіnansovimi vitratami orendarya vіdobrazhaєtsya i have buhgalterskomu oblіku i zvіtnostі deprivation in sumі scho vіdnositsya to zvіtnogo perіodu. Rozpodіl fіnansovih vitrat mіzh zvіtnimi perіodami protyagom line Orenda zdіysnyuєtsya іz zastosuvannyam orendnoї rates vіdsotka on zalishok zobov'yazan on the cob zvіtnogo perіodu.

Orendna rate vіdsotka - vіdsotka rate for yakoyu teperіshnya vartіst sumi mіnіmalnih orendnih platezhіv that negarantovanoї lіkvіdatsіynoї vartostі dorіvnyuє spravedlivіy vartostі ob'єkta fіnansovoї Orenda Orenda line on the cob.

Negarantovana lіkvіdatsіyna vartіst - Chastina lіkvіdatsіynoї vartostі ob'єkta Orenda, otrimannya yakoї orendodavtsem not zabezpechuєtsya abo garantuєtsya deprivation pov'yazanoyu h it by the parties.

Yakscho in ugodі about fіnansovu Orenda not vkazana orendna rate vіdsotka, then viznachennya teperіshnoї vartostі sumi mіnіmalnih orendnih platezhіv i rozpodіlu fіnansovih vitrat orendar zastosovuє bet on vіdsotka mozhlivі poziki orendarya.

Bet on vіdsotka mozhlivі poziki orendarya - vіdsotka rate yak bi MAV splachuvati orendar for podіbnu operatsіyu abo (Yakscho Tsei pokaznik viznachiti nemozhlivo) vіdsotka rate for pozikami for pridbannya podіbnogo asset (on the samy termіn that podіbnoyu garantієyu s) on the cob line Orenda.

Butt viznachennya orendarem sumi fіnansovih vitrat that її rozpodіlu mіzh vіdpovіdnimi zvіtnimi perіodami *.

Butt 1.

Pіdpriєmstvo-orendodavets UCLA sake Orenda about fіnansovu ustatkuvannya s pіdpriєmstvom-orendarem on such minds:

• Orenda lines - 3 Rocky pochinayuchi of 2 sіchnya 2001 p .;
• orendna rate vіdsotka becoming rіchnih 24%;
• mіnіmalnі orendnі platezhі - 300,000 (50,000 6?) splachuyutsya once on pіvroku (2 sіchnya Lipnya i 1);
• pіslya completion string Orenda right vlasnostі ustatkuvannya to move to orendarya.

Teperіshnya vartіst mіnіmalnih orendnih platezhіv (TBA) orendarya rozrahovuєtsya of the formula:

A de - scrip mіnіmalnogo orendnogo payment, scho splachuєtsya regularly (anuїtet);

n - Quantity perіodіv for SSMSC splachuєtsya orendna board i narahovuyutsya vіdsotki;

i - the rate for vіdsotka vkazanogo perіodu.

Zagalna scrip fіnansovih vitrat dorіvnyuє:

50,000? 6 - 230 238 = 300 000 - 230 238 = 69 762 UAH.

Costs orendarya on polіpshennya ob'єkta fіnansovoї Orenda (modernіzatsіya, modifіkatsіya, dobudova, doobladnannya, rekonstruktsіya toscho) scho lead to zbіlshennya maybutnіh ekonomіchnih Vigoda, SSMSC pervіsno ochіkuvalisya od vikoristannya Yogo, yak vіdobrazhayutsya kapіtalnі іnvestitsії scho vklyuchayutsya to vartostі ob'єkta fіnansovoї Orenda.

Depreciation ob'єkta fіnansovoї Orenda narahovuєtsya protyagom line korisnogo vikoristannya, Yakscho right vlasnostі move to orendarya. In razі, if the right to vlasnostі ob'єkt fіnansovoї Orenda not go to orendarya then narahuvannya amortizatsії zdіysnyuєtsya protyagom korotshogo perіodu s dvoh - line abo Orenda line korisnogo vikoristannya.

Rozrahunok fіnansovih vitrat in skladі orendnih platezhіv

Driving buhgalterskih zapisіv s oblіku fіnansovoї Orenda have orendarya vіdobrazhena in Fig. 2.28.

Ob'єkt operatsіynoї Orenda vіdobrazhaєtsya orendarem on pozabalansovomu rahunku 01 "Orendovanі neoborotnі assets" for vartіstyu, an indication in ugodі about Orenda.

Orendna fee koristuvannya ob'єktom operatsіynoї Orenda viznachaєtsya vitratami operatsіynoї dіyalnostі vіdpovіdnogo zvіtnogo perіodu (INSHI operatsіynі vitrati).

Vitrati orendarya on polіpshennya ob'єkta operatsіynoї Orenda (modernіzatsіya, modifіkatsіya, dobudova, doobladnannya, rekonstruktsіya toscho), scho prizvedut to zbіlshennya maybutnіh ekonomіchnih vigіd, SSMSC pervіsno ochіkuvalisya od vikoristannya Yogo, yak vіdobrazhayutsya orendarem kapіtalnі іnvestitsії i stvorennya (budіvnitstvo) іnshih non-negotiable materіalnih aktivіv.

Korespondentsіyu rahunkіv for oblіkom rozrahunkіv s operatsіynoї Orenda imposed in Fig. 2.29.

* Viznachaєtsya yak dobutok zalishku zobov'yazannya s Orenda poperednyu on the date that payment rates orendnoї vіdsotka for perіod (24% 2 = 12%).

** Viznachaєtsya yak rіznitsya mіzh sumoyu orendnogo payment that sumoyu fіnansovih vitrat.

*** Viznachaєtsya s urahuvannyam zalishku zobov'yazannya s Orenda (50000 - 44642).

Fig. 2.28. Obl_k operatsіy s fіnansovoї Orenda have orendarya

Explanation: 1. Vіdobrazhena vartіst take in Orenda ob'єktіv for vartіstyu, uzgodzhenoyu s orendodavtsem.

2. Narahovana depreciation (instal lment) on ob'єktu, taken at Orenda.

3. Vіdobrazhena zaborgovanіst orendodavtsyu in sumі mіnіmalnogo orendnogo payment (Flow Chastina zobov'yazannya).

4. Vіdobrazhena zaborgovanіst vinagorodi orendodavtsyu for koristuvannya taken from fіnansovu Orenda mainly zasobami (fіnansovі vitrati).

5 i 5a. Pererahovana s stream rahunka in bank scrip orendnoї pay (mіnіmalnogo orendnogo payment) i vinagorodi orendodavtsyu.

6. Vіdobrazhena zalishkova vartіst ob'єkta Orenda, scho Got Booty vikuplena pіslya completion string Orenda (garantovana lіkvіdatsіyna vartіst).

Fig. 2.29. Obl_k operatsіy s operatsіynoї Orenda in orendarya

Explanation: 1. Narahovana orendna board vіdpovіdno to contract at Orenda Orenda vikoristannі ob'єktіv for virobnichih required.

2. Narahovana orendna board vіdpovіdno to contract at Orenda Orenda vikoristannі ob'єktіv in obslugovuyuchih virobnitstvah i Gospodarstwa.

3. Narahovana orendna board vіdpovіdno to contract at Orenda Orenda vikoristannі ob'єktіv on robots kapіtalnogo nature.

4. Vіdobrazheno podatkovih loan s MPE for the amount of pay orendnoї.

5. Pererahovana orendodavtsyu nalezhna scrip orendnoї pay vіdpovіdno to contract.

6. Vіdobrazhenі vitrati on dobudovі, rekonstruktsії, modernіzatsії orendovanih mainly zasobіv for rakhunok orendatora, zdіysnenі pіdryadnim way.

7. Vіdobrazheno podatkovih loan s MPE on vartіst robіt on dobudovі, rekonstruktsії, modernіzatsії orendovanih mainly zasobіv.

8. Pererahovano pіdryadchiku payment vartіst robіt on dobudovі, rekonstruktsії, modernіzatsії orendovanih mainly zasobіv.

Obl_k Orenda in orendodavtsya

Orendodavets not oblіku Veda Lane, sent messages in fіnansovu Orenda, at skladі aktivіv non-negotiable.

Transfer ob'єkta fіnansovu at Orenda rozglyadaєtsya yak viniknennya in orendodavtsya debіtorskoї zaborgovanostі orendnih platezhіv i negarantovanoї lіkvіdatsіynoї vartostі for virahuvannyam fіnansovogo income scho pіdlyagaє otrimannyu, s viznannyam іnshogo income (income od realіzatsії aktivіv non-negotiable). Odnochasno zalishkova vartіst ob'єkta fіnansovoї Orenda viklyuchaєtsya s balance orendodavtsya s vіdobrazhennyam in skladі іnshih vitrat (sobіvartostі realіzovanih aktivіv non-negotiable).

Rіznitsya mіzh sumoyu mіnіmalnih orendnih platezhіv i negarantovanoї lіkvіdatsіynoї vartostі ob'єkta fіnansovoї Orenda that teperіshnoyu vartіstyu vkazanoї Sumi, scho viznachena for orendnoyu rates vіdsotka, Je fіnansovim income orendodavtsya.

Rozpodіl fіnansovogo income mіzh zvіtnimi perіodami protyagom line Orenda zdіysnyuєtsya іz zastosuvannyam orendnoї rates vіdsotka on zalishok debіtorskoї zaborgovanostі orendarya on the cob zvіtnogo perіodu.

Rozpodіl fіnansovogo income mіzh zvіtnimi perіodami protyagom line fіnansovoї Orenda pereglyadaєtsya, Yakscho negarantovana lіkvіdatsіyna vartіst zmenshuєtsya.

Butt viznachennya orendarem sumi fіnansovogo income that її rozpodіlu mіzh vіdpovіdnimi zvіtnimi perіodami *.

Pіdpriєmstvo-orendodavets UCLA sake Orenda about fіnansovu ustatkuvannya s pіdpriєmstvom-orendarem on such minds:

• valid vartіst ob'єkta fіnansovoї Orenda 164,456 USD;
• Orenda lines - 3 Rocky pochinayuchi of 2 sіchnya 2001 p.
• orendna rate vіdsotka becoming rіchnih 24%;
• mіnіmalnі orendnі platezhі oderzhuyut once on pіvroku (30 i 31 chervnya chest);
• pіslya completion string Orenda right vlasnostі on ustatkuvannya orendaryu move.

Teperіshnya vartіst sumi mіnіmalnih orendnih platezhіv (dorіvnyuє spravedlivіy vartostі ob'єkta) rozrahovuєtsya of the formula:

UAH.

So rank, mіnіmalnі orendnі platezhі stanovlyat 240,000 USD. (40000? 6).

Fіnansovy dohіd dorіvnyuє:

40,000? 6 - 164 456 = 240 000 - 164 456 = 75 544 UAH.

Vitrati orendodavtsya s ukladannya lands about fіnansovu Orenda (yuridichnі Hotel, komіsіynі vinagorodi) viznachayut іnshimi vitratami of zvіtnogo perіodu have Money Does stink Mali Location.

Korespondentsіya rahunkіv on oblіku fіnansovoї Orenda have orendodavtsya vіdobrazhena in Fig. 2.30.

Fig. 2.30. Obl_k operatsіy s fіnansovoї Orenda in orendodavtsya

Explanation: 1. Submitted ob'єkt mainly zasobіv fіnansovu at Orenda.

2. Vіdobrazheno scrip mіnіmalnih orendnih platezhіv scho nalezhat until payment in inline perіodі.

3. Nalezhit otrimati scrip vinagorodi fіnansovu for Orenda (fіnansovy dohіd).

4. Vіdobrazhena zalishkova vartіst ob'єkta pіslya zakіnchennya line fіnansovoї Orenda.

Obl_k operatsіynoї Orenda vіdobrazhaєtsya on balansі orendodavtsya.

Narahuvannya amortizatsії vіdobrazhaєtsya in skladі vitrat orendodavtsya.

Dohіd od operatsіynoї Orenda viznaєtsya іnshim operatsіynim income vіdpovіdnogo zvіtnogo perіodu s urahuvannyam a process of obsession ekonomіchnih Vigoda, pov'yazanih іz vikoristannyam ob'єkta operatsіynoї Orenda.

Vitrati orendodavtsya s ukladannya lands about operatsіynu Orenda (yuridichnі Hotel, komіsіynі vinagorodi) viznayutsya іnshimi operatsіynimi vitratami of zvіtnogo perіodu have Money Does stink Mali Location.

Obl_k operatsіy s operatsіynoї Orenda vіdobrazheno in Fig. 2.31.

Fig. 2.31. Obl_k operatsіy s operatsіynoї Orenda in orendodavtsya

Explanation: 1. Narahovana depreciation on the building in Orenda operatsіynu mainly zasobah.

2. Vіdobrazhena zaborgovanіst orendatora s orendnoї pay.

3. Vіdobrazheno podatkovih zobov'yazannya for MPE, narahovane orendnu on board.

4. Zarahovana on the production rakhunok orendna board, scho nadіyshla od orendarya.

5. Charged orendodavtsem factuality sobіvartіst orendnih poslug.

6. Oplachenі s stream rahunku yuridichnі Hotel, pov'yazanі s ukladannyam lands operatsіynoї s Orenda.