title: ÐÐ½Ð°Ð»Ð¸Ð· Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÑÑÐ° Ð¿ÐµÑÐµÐ´Ð°ÑÐ¸ Ð² Ð´Ð¾Ð»Ð³Ð¾ÑÑÐ¾ÑÐ½ÑÑ Ð°ÑÐµÐ½Ð´Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ Â«Ð ÑÐ±Ð¾ÐºÐ¾Ð¼Ð±Ð¸Ð½Ð°ÑÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Analysis of the specifics of accounting and tax accounting for the transfer of fixed assets for long-term lease (using the example of the JSC Â«RybokombinatÂ»)
Creators: name: ÐÐµÑÐµÐ¶Ð½ÑÑ, ÐÐ¸ÐºÑÐ¾ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2025
Subjects: Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ñ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÑÑÐµÑ
Ð°ÑÐµÐ½Ð´Ð¾Ð´Ð°ÑÐµÐ»Ñ
Ð¿ÑÐ¸Ð±ÑÐ»Ñ
fixed assets
depreciation
accounting
tax accounting
lessor
profit

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¸ Ð¿ÐµÑÐµÐ´Ð°ÑÐ¸ Ð¸Ñ Ð² Ð´Ð¾Ð»Ð³Ð¾ÑÑÐ¾ÑÐ½ÑÑ Ð°ÑÐµÐ½Ð´Ñ. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: - Ð¸Ð·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÑÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ²; - Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¸ ÑÐ¾Ð¿Ð¾ÑÑÐ°Ð²Ð¸ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÑÑ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÑ ÐÐ Â«Ð ÑÐ±Ð¾ÐºÐ¾Ð¼Ð±Ð¸Ð½Ð°ÑÂ»; - ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÑÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸; - Ð´Ð°ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ðµ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ´Ð°ÑÐ¸ Ð² Ð°ÑÐµÐ½Ð´Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ². Ð ÑÐ¾Ð´Ðµ ÑÐ°Ð±Ð¾ÑÑ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½ ÑÑÐ´ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð²: Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð°ÐºÑÑ Ð¿Ð¾ ÑÐµÐ¼Ðµ, ÑÑÐµÐ±Ð½Ð¸ÐºÐ¸, Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ñ ÐÐ½ÑÐµÑÐ½ÐµÑ-Ð¿ÑÐ±Ð»Ð¸ÐºÐ°ÑÐ¸Ð¹ Ð¸ Ð´Ð°Ð½Ð½ÑÐµ, Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÐµ Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. ÐÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð½ÑÐ¹ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð³Ð¾ ÐÐ (Microsoft Office Excel). Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¸Ð·ÑÑÐµÐ½Ð¸Ñ Ð±ÑÐ»Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÑÐµÑÑ Ð°ÑÐµÐ½Ð´Ñ Ð´Ð»Ñ Ð°ÑÐµÐ½Ð´Ð¾Ð´Ð°ÑÐµÐ»Ñ, ÑÐ°ÑÑÑÐ¸ÑÐ°Ð½ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÑÑÐµÐºÑ Ð¾Ñ ÑÐ´Ð°ÑÐ¸ Ð² Ð°ÑÐµÐ½Ð´Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ².
description: The given work is devoted to studying the accounting and tax accounting of fixed assets and their transfer to long-term lease. The research set the following goals: - to study the theoretical aspects of accounting and tax accounting of fixed assets; - to analyze and compare the accounting and tax reporting of JSC Â«RybokombinatÂ»; - to develop recommendations for improving the accounting and tax accounting of fixed assets at the enterprise - to provide an economic justification for leasing fixed assets. In the course of the work, a number of sources were analyzed: regulatory legal acts on the topic, textbooks, Internet publications and data obtained in the company. An analysis of the financial and economic activities of the organization was carried out using specialized software (Microsoft Office Excel). As a result of the study, recommendations were developed for accounting of rent for the lessor, the economic effect of leasing fixed assets was calculated.