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Capitalization of property from the new lessee in the event of transfer of leasing rights to him. Capitalization of property from a new lessee in the event of transfer of leasing rights to him. Lease re-leasing agreement accounting

The reflection of the transaction for the return of leased property in the accounting of the lessee depends on whose balance sheet it is listed on:

This follows from section III of the instructions approved by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15. This document can be used to the extent that does not contradict later regulatory legal acts on accounting (letter of the Ministry of Finance of Russia dated July 3, 2007 No. 07- 05-06/180).

Property on the lessor's balance sheet

In accounting, leased property that remains on the lessor’s balance sheet is taken into account on the balance sheet in account 001 “Leased fixed assets.”

Complete the operation to return the leased property using the following entry:

Credit 001
- property received under lease is written off off-balance sheet in connection with its return to the lessor.

This is stated in paragraph 1 of paragraph 10 of the instructions approved by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15.

An example of reflecting the return of the leased asset in the lessee's accounting. The property is recorded on the lessor's balance sheet

Due to the expiration of the contract, LLC “Production Company “Master”” returns the leased equipment to the lessor.

The leased asset was received in January 2010 for a period of 5 years (60 months). The cost of the property is 967,000 rubles. (including VAT - 147,508 rubles). The total amount of leasing payments for the entire leasing period is RUB 1,300,000. (including VAT - 198,305 rubles) The lessee transferred payments according to the schedule monthly in equal installments of 21,667 rubles. (RUB 1,300,000: 60 months), including VAT in the amount of RUB 3,305. (RUB 198,305: 60 months).

According to the terms of the agreement, leasing equipment is on the balance sheet of the lessor.

In January 2010, the lessee made the following entries in accounting:

Debit 001
- 819,492 rub. (967,000 rubles - 147,508 rubles) - reflects the cost of the leased asset specified in the contract in the amount of costs for the acquisition of property by the lessor;

Debit 20 Credit 60
- 18,362 rub. (RUB 21,667 - RUB 3,305) - lease payment accrued for January;

Debit 19 Credit 60
- 3305 rub. - input VAT on leasing services for January has been taken into account;

- 3305 rub. - submitted for deduction of input VAT on leasing services for January;

Debit 60 Credit 51
- 21,667 rub. - the leasing payment for January is listed.

Monthly from February 2010 to December 2014:

Debit 20 Credit 60
- 18,362 rub. (RUB 21,667 - RUB 3,305) - lease payment accrued for the corresponding month;

Debit 19 Credit 60
- 3305 rub. - input VAT on leasing services for the corresponding month is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19

Debit 60 Credit 51
- 21,667 rub. - monthly leasing payment is listed.

In December 2014:

Credit 001
- 819,492 rub. - property received under a leasing agreement is written off.

Property on the balance sheet of the lessee

The leased property, which according to the agreement is transferred to the balance of the lessee, is taken into account as a fixed asset.

During the term of the contract, the lessee had to charge depreciation on the leased asset recorded on its balance sheet. For more information on the procedure for calculating depreciation, see How can a lessee reflect lease payments in accounting? .

The procedure for recording the operation of returning leased property to the lessor's balance sheet contains paragraph 10 of the instructions approved by Order No. 15 of the Ministry of Finance of Russia dated February 17, 1997. However, it can be used only to the extent that does not contradict the current Chart of Accounts and Instructions for its application.

When returning the leased asset, the lessee writes off its residual value from accounting (clause 29 of PBU 6/01). At the same time, the lessee must reflect the termination of the remaining obligations to the lessor accrued at the time of receipt of the property. During the term of the contract, these obligations were repaid at the time of depreciation.

To account for the disposal of the leased asset, it is permissible to open a separate sub-account “Disposal of fixed assets received under lease” to account 01. This procedure follows from the Instructions for the chart of accounts (account 01).

Starting from the month following the month of return of the leased asset, stop accruing depreciation (clause 22 of PBU 6/01).

Situation: How to reflect the return of property to the lessor in accounting? According to the agreement, the leased asset was listed on the balance sheet of the lessee.

Reflect the return of leased property without using financial statements.

This is due to the fact that when the leased asset is returned, no sale occurs. Therefore, income and expenses associated with the disposal of this property are not formed in the accounting of the lessee (clause 2 of PBU 9/99, clause 2 of PBU 10/99).

However, this procedure is not directly enshrined in accounting regulations. In addition, according to paragraph 10 of the instructions approved by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15, to reflect the return of the leased asset, canceled account 47 “Sales and other disposal of fixed assets” should be used. Therefore, in practice, organizations use various options for accounting for the return of the leased asset to the lessor’s balance sheet. Including general procedure for disposal of fixed assets . But in private explanations, specialists from the Russian Ministry of Finance indicate that it is not correct to reflect the return of leased property using financial performance accounts.

The operation to return leased property to the lessor’s balance sheet can be reflected as follows:

- depreciation accrued during the period of operation of the leased asset has been repaid;

Debit 76 subaccount “Cost of the leased asset” Credit 01 subaccount “Fixed assets received under lease”
- leased property is deregistered (at residual value).

The described procedure corresponds to the provisions of the current Chart of Accounts (Instructions for the Chart of Accounts - accounts 01, 02).

An example of reflecting in the lessee's accounting the return of the leased asset to the lessor. The property is recorded on the lessee's balance sheet

In January 2009, Master Manufacturing Company LLC received production equipment under a lease agreement without the right to buy for a period of 5 years (60 months). Under the terms of the agreement, the equipment is listed on the lessee’s balance sheet and must be returned to the lessor in January 2014. The cost of the property is 967,000 rubles. (including VAT - 147,508 rubles). The total amount of leasing payments under the agreement is RUB 1,300,000. (including VAT - 198,305 rubles). The monthly leasing payment amount according to the schedule is RUB 21,667. (including VAT - 3305 rubles). The first payment is due in January 2009.

The accountant determined the useful life based on the contract term - 5 years (60 months). In accounting, an organization calculates depreciation using the straight-line method.

In January, the following entries were made in the lessee’s accounting:

- 819,492 rub. (967,000 rubles - 147,508 rubles) - the cost of the property received is reflected on the balance sheet;

- 819,492 rub. - leasing equipment was put into operation.

Monthly starting from January 2009 until the end of payments according to the leasing schedule in December 2013:

Debit 20 Credit 60 subaccount “Payments for the use of the leased asset”
- 18,362 rub. (RUB 21,667 - RUB 3,305) - lease payment accrued for the current month;

Debit 19 Credit 60 subaccount “Payments for the use of the leased asset”
- 3305 rub. - input VAT on the lease payment amount is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
- 3305 rub. - submitted for deduction of input VAT on leasing services;

Debit 60 subaccount “Payments for the use of the leased asset” Credit 51
- 21,667 rub. - the lease payment for the current month has been paid.

Monthly from February until the month of property return (January 2014):

- 13,658 rub. (RUB 819,492: 60 months) - depreciation was accrued for the current month to reduce the amount of liabilities for the cost of property received for temporary use.

When the property was returned (in January 2014), the following entries were made in accounting:

Debit 76 subaccount “Cost of the leased asset” Credit 02 subaccount “Depreciation of property received under lease”
- 13,658 rub. - depreciation was accrued for the last month in which the property was recorded on the lessee’s balance sheet.

Debit 02 subaccount “Depreciation on property received under lease” Credit 01 subaccount “Disposal of fixed assets”
- 819,492 rub. (RUB 13,658 × 60 months) - reflects depreciation accrued over the period of operation of the leased asset.

Situation: How to reflect in the lessee's accounting the transfer of obligations under the contract to another lessee? The leased item is on the balance sheet of the lessee. There is no debt to the lessor for lease payments.

The transfer of rights under a leasing agreement is reflected in accounting in the same manner as the transfer of debt, but taking into account the specifics of the leasing agreement.

A leasing agreement (financial lease) is a separate type of lease agreement (Article 625 of the Civil Code of the Russian Federation). The tenant has the right, with the consent of the lessor, to transfer his rights and obligations under the lease agreement to another person, that is, to transfer the property for lease (Clause 2 of Article 615 of the Civil Code of the Russian Federation). When rehiring, the tenant is replaced in the obligations arising from the lease agreement. Therefore, rehire must be carried out in compliance with the requirements for the assignment of the right of claim and transfer of debt (subclause 1, 2 of Article 391, clause 1 of Article 389 of the Civil Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 14, 2009 No. 03-03-06/1 /463).

In the accounting of the lessee, reflect the transfer of the leased asset under the debt transfer agreement with the following entries:

Debit 76 subaccount “Cost of the leased asset” Credit 76 subaccount “Calculations for re-leasing”
- reflects the amount of obligations under the leasing agreement transferred to the new lessee;

Debit 02 subaccount “Depreciation on property received under lease” Credit 01 subaccount “Fixed assets received under lease”
- the amount of accumulated depreciation of the leased asset is written off;

Debit 76 subaccount “Calculations for re-leasing” Credit 01 subaccount “Fixed assets received on lease”
- the residual value of the leased asset is written off.

The described procedure corresponds to the provisions of the current Chart of Accounts (Instructions for the Chart of Accounts - accounts 01, 02, 76).

Situation: How can a new lessee record transactions under a leasing agreement in accounting if the property was received from the former lessee as a result of a change of persons in the obligation (release)? According to the agreement, the leased asset is recorded on the balance sheet of the lessee.

The new lessee reflects transactions under the leasing agreement in accounting in general order.

Only the value of the property received from the previous lessee needs to be determined in a special way. Thus, the leased asset must be taken into account at the residual value formed by the former lessee at the time of transfer of the object. For more information on the formation of the value of leased property, see How can a lessee reflect the receipt of leased property in accounting? .

Since, according to the terms of the agreement, the leased asset is on the balance sheet of the lessee, make the following entries in accounting:

Debit 08 subaccount “Property received under lease” Credit 76 subaccount “Cost of the leased asset”
- the value of the property received is reflected on the balance sheet;

Debit 01 sub-account “Fixed assets received on lease” Credit 08 sub-account “Property received on lease”
- leasing equipment was put into operation.

Determine the useful life based on the period during which you intend to use the object. But at the same time, it is necessary to take into account the data of the first lessee (clause 20 of PBU 6/01). You can take them from deed of transfer of property .

Let us explain that the lessee can transfer his rights and obligations under the leasing agreement to another person, that is, transfer the property for lease (Clause 2 of Article 615 of the Civil Code of the Russian Federation). After this, the leasing agreement continues to be valid. It’s just that now all rights and obligations to the lessor are borne by the legal successor - the new lessee.

Expenses associated with the return of leased property

The leasing agreement may include a condition on the provision by the lessor of additional services (clause 2 of article 7 of the Law of October 29, 1998 No. 164-FZ). Expenses associated with the return of leased property, which under the contract or law must be paid by the lessee (for example, transportation), are reflected in accounting entries:

Debit 20 (23, 25, 26, 29, 44, 91-2...) Credit 76 (60, 70, 69...)
- expenses associated with the return of the leased asset are reflected (depending on the nature of the use of the returned property - in the main activity, for management needs, etc.).

This follows from paragraphs 5, 7 and 11 of PBU 10/99.

In practice, situations sometimes arise when organizations purchase expensive and necessary equipment for their production under a leasing agreement, but subsequently production plans change, and the equipment is doomed to idle time. Thus, an organization can solve this problem by ceding its rights and obligations under a re-tenancy agreement to another organization - to a new lessee. We will try to consider in this article how to reflect these transactions in the accounting of both the previous and the new lessee.

A leasing agreement (financial lease), by its legal nature, is a type of lease agreement.

In accordance with Article 625 of the Civil Code of the Russian Federation, general provisions on lease agreements apply to certain types of lease agreements and lease agreements for certain types of property (hire, lease of vehicles, lease of buildings and structures, lease of enterprises, financial lease), unless otherwise established by the rules of the Civil Code RF about these agreements.

According to paragraph 2 of Art. 615 of the Civil Code of the Russian Federation, the tenant has the right, with the consent of the lessor, to transfer his rights and obligations to another person (release).
The provisions of § 6 “Financial lease (leasing)” of the Civil Code of the Russian Federation do not limit the right of the parties to a leasing agreement to enter into an agreement on the re-leasing of the leased asset.

As a result of re-tenancy, the tenant is replaced in the obligation arising from the lease agreement, therefore re-tenancy must be carried out in compliance with the norms of civil law on the assignment of claims and transfer of debt. In accordance with Art. 391 of the Civil Code of the Russian Federation, such a transaction is carried out at the will of the former and new debtors and the creditor in compliance with the requirements for the form required for the main transaction.

When concluding an agreement for the re-lease of the leased asset, the new lessee receives the right to use the leased asset received from the previous lessee and the obligation to pay the lessor the remaining amount of lease payments, in addition, an obligation arises to pay the former lessee a fee for the re-lease of the leased property.

For depreciable fixed assets that are the subject of a financial lease agreement (leasing agreement), a special coefficient, but not higher than 3 ( Clause 7 of Article 259 of the Tax Code of the Russian Federation).

The amount of accrued depreciation is recognized monthly as part of other expenses associated with production and sales (clause 3, clause 2, article 253, clause 3, article 272 of the Tax Code of the Russian Federation).

After the re-leasing of the leased asset, the leasing agreement continues to be in force, due to which the parties to the leasing agreement can apply the provisions of the Tax Code of the Russian Federation on depreciation of fixed assets that are the subject of the leasing agreement.

At the same time, he is also a legal successor in relation to the calculation of depreciation on the leased asset transferred to him.

Thus, when replacing the lessee in the leasing agreement (re-leasing the leased asset), the taxpayer, whose leased asset is accounted for on the balance sheet in accordance with the terms of the leasing agreement, has the right to apply a special coefficient for depreciation of this fixed asset, provided for in paragraph 7 of Art. 259 of the Tax Code of the Russian Federation.

The lessee accepts the leased asset for tax accounting at its residual value, determined according to the tax accounting data of the previous lessee. At the same time, since the lessor remains the owner of the leased asset, when transferring the leased asset in the order of its re-lease, there is no change in the initial value of the leased asset.

This position is also confirmed by financial authorities (see, for example, Letters of the Ministry of Finance of Russia dated November 12, 2006 No. 03-03-04/1/782, dated March 10, 2006 No. 03-03-04/1/202, dated October 15. 2005 No. 03-03-02/114, dated July 19, 2005 No. 03-03-04/1/91).

It should be noted that it is advisable to make the cost of assignment of claims equal to or slightly more than the amount of lease payments paid.

The organization has the right to accept for deduction the amount of VAT presented by the lessor for leasing payments if there is an invoice from the lessor (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).

The transfer of property rights under a leasing agreement on the territory of the Russian Federation is recognized as an object of VAT taxation (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation).
The specifics of determining the tax base for VAT upon transfer of property rights are established by Art. 155 Tax Code of the Russian Federation. In this case, it is determined in accordance with paragraph 5 of Art. 155 of the Tax Code of the Russian Federation, namely as the value of transferred property rights, calculated on the basis of the price determined in accordance with Art. 40 of the Tax Code of the Russian Federation, without including VAT.

The moment of determining the tax base is the day of transfer of property rights (clause 8 of Article 167 of the Tax Code of the Russian Federation). VAT is assessed at a tax rate of 18% (clause 3 of Article 164 of the Tax Code of the Russian Federation).

Thus, if the price for the assignment of claims is equal to or slightly greater than the amount of lease payments, the amount of VAT for the previous lessee will either be absent or minimal.

In addition, the new lessee will be able to deduct the amount of VAT claimed by the previous lessee.

L.A. Elina, economist-accountant

We give the leased item for re-rental

Tax accounting for the lessee in the last month of use of the leased property

A leasing agreement is usually concluded for several years. However, the plans or capabilities of the lessee may change - the equipment will no longer be needed or leasing payments will become too high. You can terminate the leasing contract, but this is often fraught with the payment of a penalty or other losses. Therefore, it is better to find a replacement - to enter into a re-lease agreement/agreement, under which another company will become the lessee (there will be a change of party in the original leasing agreement). Of course, if the lessor agrees to such a replacement clause 2 art. 615, paragraph 1, art. 389, para. 1, 2 tbsp. 391, Art. 392.3 Civil Code of the Russian Federation; clause 1 art. 18 of the Law of October 29, 1998 No. 164-FZ.

After a change of lessee has occurred, accounting issues arise. We will consider the features of “profitable” tax accounting of the operations of the former lessee if the leased asset was taken into account on his balance sheet.

We deal with advances to the lessor

Often, the lessee transfers to the lessor, in addition to payments for the use of the leased asset, also advance payments.

If the amount of the advance payment remains unaccounted for on the date of change of lessee (that is, on the date of signing the contract/release agreement), you need to decide what to do with this amount. Under the terms of the re-lease agreement, the new lessee becomes responsible to the lessor: not only all obligations, but also all rights under the leasing agreement are transferred to him. Therefore, the original lessee cannot demand that the lessor return the advance; he also transferred this right to the new lessee. You can receive this money from the new lessee if this was agreed upon in the agreement.

Income tax. The original lessee must include in its income the amounts due to be received from the new lessee clause 1 art. 249 Tax Code of the Russian Federation.

Often, the new lessee will be charged a rehire fee or rental/leasing fee. In some cases, it is expected to cover all costs of the original lessee, including the advance payment made to the lessor. In other cases, the money intended to reimburse the advance payment transferred to the lessor must be transferred by the new lessee separately from the re-rental fee. In any case, all money due to you (except for VAT) must be taken into account in income.

In this case, the amount of the advance, reduced by VAT, the rights to which are assigned to the new lessee, can be taken into account in tax expenses.

FROM AUTHENTIC SOURCES

State Councilor of the Russian Federation, 2nd class, Ph.D. n.

“ For the purpose of calculating income tax, the payment under the lease agreement for the leased asset (excluding VAT) is recognized as income from the sale on the date of signing the contract rehiring clause 1 art. 248, paragraph 1, art. 249, paragraph 3 of Art. 271 Tax Code of the Russian Federation.

For profit tax purposes, transactions related to the reimbursement of the advance paid to the lessor between the old and new lessee are taken into account in the manner established for transactions on the assignment of a claim. In this case, the creditor can reduce the income received by the costs of acquiring the right of claim. clause 2 art. 279 Tax Code of the Russian Federation.

On the date of signing the re-lease agreement, the original lessee recognizes in income the amount received from the new lessee as reimbursement of the advance. And the expenses take into account the amount of the advance itself (excluding VAT).”

What to do if the amount to be received from the new lessee does not fully cover the amount of the advance payment transferred to the lessor?

FROM AUTHENTIC SOURCES

“The taxpayer has the right to reduce the income received from the sale of the right of claim by the amount of expenses for acquiring the specified right to claim the debt. When exercising a property right, which represents the right to claim a debt, the tax base is determined taking into account the provisions of Art. 279 Tax Code of the Russian Federation subp. 2.1 clause 1 art. 268 Tax Code of the Russian Federation.

The negative difference between the income received from the sale of the right to claim a debt and the amount of expenses for the acquisition of the specified right to claim a debt, including the purchase price of this property right and the costs associated with its acquisition and sale, is recognized as a loss under the transaction of assignment of the right to claim a debt, which taken into account when forming the tax base for corporate income tax subp. 2.1 clause 1 art. 268; clause 2 art. 279 Tax Code of the Russian Federation; Letter of the Federal Tax Service dated November 11, 2011 No. ED-4-3/18881@.

If the original lessee, under the terms of the re-lease agreement, must receive from the new lessee an amount less than the amount of the advance to the lessor, the rights to which are transferred under the re-lease agreement, then:

the amount of the advance to the lessor can be fully taken into account in expenses when calculating income tax;

the amount of the resulting loss from such an operation is fully taken into account when calculating the income tax base.

VAT. Do not forget that amounts due for payment by the new lessee must be subject to VAT subp. 1 clause 1 art. 146, paragraph 5 of Art. 155, paragraph 1, art. 154 Tax Code of the Russian Federation. So you need to issue an invoice to the new lessee.

Moreover, the VAT base should be determined on the date of signing the re-lease agreement clause 8 art. 167 Tax Code of the Russian Federation; Art. 389 Civil Code of the Russian Federation; Letter of the Federal Tax Service dated 01.08.2011 No. ED-4-3/12444@.

Here another question arises: is it necessary to restore VAT from the advance payment to the lessor, which was previously accepted for deduction? Let us remind you that it is necessary to restore VAT on advances subp. 3 p. 3 art. 170 Tax Code of the Russian Federation:

<или>in the period in which VAT amounts on purchased goods (works, services) are subject to deduction;
<или>in the period in which the conditions were changed or the contract was terminated and the advance was returned.

In our case, the lessor does not return the advance payment. Therefore, there is no need to restore the tax from the advance payment.

FROM AUTHENTIC SOURCES

Advisor to the State Civil Service of the Russian Federation, 2nd class

“When the lessee transfers rights under a leasing agreement to a new lessee, property rights are transferred, which is subject to VAT subp. 1 clause 1 art. 146 Tax Code of the Russian Federation. Since the specifics of determining the tax base in these cases in Ch. 21 of the Tax Code of the Russian Federation is not established, the tax base is determined in the general manner - as the value of transferred property rights, calculated on the basis of the contract price without including VAT clause 1 art. 153, paragraph 1, art. 154, paragraph 5 of Art. 155 Tax Code of the Russian Federation.

Thus, the original lessee must include in the VAT base the entire value of the transferred rights.

If the rights to an advance transferred to the lessor by the original lessee are transferred to the new lessee, the latter does not restore VAT on such advance as of the date of transfer of property rights. After all, the conditions under which such restoration is required are not met. subp. 3 p. 3 art. 170 Tax Code of the Russian Federation” .

Checking depreciation charges

All tax expenses must be real and economically justified. Moreover, their repeated inclusion in the tax base is unacceptable. pp. 1, 5 tbsp. 252 Tax Code of the Russian Federation. When exiting a leasing agreement early, it is especially important to take this rule into account.

So, for the entire term of the leasing agreement - while your organization was still a lessee - you can recognize as full expenses the amount that is equal to the amount of current lease payments to the lessor. Of course, with the exception of that part of them that should be taken into account as an advance.

Often the leasing agreement provides for a condition for the purchase of the property by the lessee. Sometimes the redemption price is paid by the lessee evenly - monthly as part of the lease payments. In this case, the part that goes into payment

redemption price will form the initial cost of the leased asset after its redemption. It can be recognized as an expense only at the end of the leasing agreement - either through depreciation or at a time (if the former leased asset is not accounted for as a fixed asset) Letters of the Ministry of Finance dated 06/02/2010 No. 03-03-06/1/368; Federal Tax Service dated May 26, 2010 No. ШС-37-3/2514@; Federal Tax Service for Moscow dated May 16, 2011 No. 16-15/047456@.

Thus, it is safer not to include redemption payments paid during the term of the leasing agreement as part of the lessee's expenses.

Since the leased asset was on the balance sheet of the lessee, the organization had the right to calculate depreciation. And current leasing payments could be taken into account as an independent expense only if they exceeded the depreciation accrued in a particular month subp. 10 p. 1 art. 264 Tax Code of the Russian Federation.

Let us recall that the initial tax value of the leased asset, on the basis of which depreciation should be calculated, is determined as the sum of actual costs lessor for the purchase of this fixed asset, even if it is taken into account on the balance sheet of the lessee clause 1 art. 257 Tax Code of the Russian Federation;. The total amount of lease payments is higher than the original cost of the leased asset. However, the lessee can apply a special depreciation coefficient of no higher than 3 (which must be enshrined in the accounting policy for tax purposes) if the leased asset belongs to the 4th-10th depreciation group. subp. 1 item 2 art. 259.3 Tax Code of the Russian Federation. And it is precisely accelerated depreciation that can lead to the fact that in case of early exit from the leasing agreement, the lessee’s tax accounting will write off more as expenses than accrued current lease payments in accordance with their schedule.

Despite the fact that depreciation was calculated correctly, in the event of early termination of the leasing agreement or (in our case) a change of lessee, you will have to:

<или>reduce your expenses in the form of accrued depreciation by the amount of excess depreciation over current lease payments;
<или>include this amount in income.

Therefore, calculate how much was included in expenses during the lease agreement and how many current lease payments were actually accrued under the terms of the agreement. Of course, following the safe accounting option, we take into account only that part of the lease payments that does not include the redemption price.

If more expenses are recognized than accrued current payments to the lessor, restore the difference using one of the methods indicated above.

This difference is calculated using the following formula.

There is no need to submit any updated declarations for previous periods: everything was previously calculated correctly.

Example. Accounting by the lessee of expenses in the form of depreciation and current payments

/ condition / The initial cost of leasing equipment in tax accounting is RUB 300,000. Under the terms of the leasing agreement, the lessee, company A, must pay 6,250 rubles monthly for 6 years (the duration of the leasing agreement and the useful life of the equipment). excluding VAT. The total amount of leasing payments excluding VAT is RUB 450,000.

Company A records the leased asset on its balance sheet and calculates depreciation taking into account a special increasing factor equal to 3. The amount of monthly depreciation is 12,500 rubles. (RUB 300,000 / 6 years / 12 months x 3).

The leased asset is depreciated over 11 months.

/ solution / During the 11 months of the lease agreement with company A:

depreciation charges in the total amount of 137,500 rubles are taken into account in expenses. (RUB 12,500 x 11 months);
under the terms of the leasing agreement, the amount of current payments amounted to 68,750 rubles. (RUB 6,250 x 11 months). Which is two times less than the amount of accrued depreciation. Current lease payments were not taken into account as independent expenses.

If a re-lease agreement is concluded, Company A will have to restore part of the previously recognized expenses in tax accounting.

If monthly depreciation charges were less than or equal to the current payments, nothing will have to be restored.

Expenses of the original lessee in the month of rehire

Depreciation and current payments. Some lessees have a question: should they charge depreciation for the last month of the lease agreement or not? And is it still possible to apply the special leasing coefficient?

As a general rule, depreciation stops starting from the month following the month of disposal of fixed assets. clause 5 art. 259.1 Tax Code of the Russian Federation. Consequently, the lessee can charge depreciation, including in the month in which he transfers the leased asset to his successor - the new lessee.

And there are no restrictions on the use of the leasing coefficient in the last month Resolution of the AS UO dated June 29, 2015 No. F09-4307/15.

FROM AUTHENTIC SOURCES

“Taxpayers have the right to apply a special coefficient (but not higher than 3) to the basic depreciation rate in relation to depreciable fixed assets that are the subject of a leasing agreement (if they do not belong to depreciation groups 1-3) subp. 1 item 2 art. 259.3 Tax Code of the Russian Federation.

Thus, when calculating depreciation in the month of transfer of the leased asset to a new lessee, the original lessee has the right to apply a special coefficient a clause 5 art. 259.1 Tax Code of the Russian Federation” .

State Councilor of the Russian Federation, 2nd class, Ph.D. n.

However, as we have already said, the amount of expenses that the lessee can take into account when calculating income tax for the entire term of the leasing agreement is limited to the amount of current leasing payments. And if the previously accrued depreciation is greater than the total amount of current payments, then there is no point in taking anything into account in the expenses of the month of rehire. You will still have to recover expenses. So, if in the example above, a re-lease agreement was concluded in the 12th month, then on the last day of the 12th month of the leasing agreement:

the amount of current leasing payments payable by company A to the lessor will be 75,000 rubles for 12 months;
if you do not accrue depreciation in the month of rehire, then you will need to restore expenses in the amount of 62,500 rubles. - the difference between the amount of depreciation charges for 11 months and current payments for 12 months (137,500 rubles - 75,000 rubles);
if you calculate depreciation for the 12th month with a coefficient of 3 in the same amount - 12,500 rubles, then you will need to restore expenses in the amount of 75,000 rubles. ((RUB 137,500 + RUB 12,500) – RUB 75,000);
if you calculate depreciation for the 12th month without factor 3 in the amount of 4,167 rubles, then you will have to recover 66,667 rubles. ((RUB 137,500 + RUB 4,167) – RUB 75,000).

In any of the options, the income tax base in the month of rehiring after adjusting expenses should increase by 62,500 rubles.

Underwritten expenses associated with obtaining the leased asset. As we have already said, the initial cost of the leased asset is formed based on the lessor’s information about its costs. But the lessee could have his own expenses, for example, those associated with the delivery of the leased property and bringing it to working condition. They cannot be taken into account in the initial cost. The Ministry of Finance recommends recognizing such expenses evenly over the term of the leasing agreement. para. 3 p. 1 art. 272 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 02/03/2012 No. 03-03-06/1/64.

In case of early repurchase, the lessee can simultaneously take into account in the “profitable” base part of the unaccounted expenses for delivering the object and bringing it to a condition suitable for use. Letter of the Ministry of Finance dated 02/01/2011 No. 03-03-06/1/49. It would seem logical to do the same in the case of signing a rental agreement. However, not everything is so simple.

FROM AUTHENTIC SOURCES

“ Costs underwritten by the original lessee for delivering the leased asset and bringing it to working condition can be taken into account when determining the tax base for income tax only if they are reimbursed by the new lessee. Otherwise, they can be considered as expenses in the form of the cost of gratuitously transferred property (work, services, property rights), which do not reduce the tax base on the basis of clause 16 of Art. 270 Tax Code of the Russian Federation.

For example, the original lessee leased a car for 3,000,000 rubles and paid 200,000 rubles to have it driven from Moscow to Khabarovsk. Perhaps the car was leased for some time - in this case, during the period of validity of the contract, he takes into account both lease payments and the costs of delivering this car in equal parts, calculated based on the term of the contract. After some time, the leased asset is re-leasing by a new lessee, and he receives 3,000,000 rubles. However, the real costs of the original lessee are RUB 3,200,000. It turns out that he spent 200,000 rubles, which no one compensates for him, and, from the point of view of the Tax Code, this is a gratuitous transfer.

There are different points of view on the issue of accounting for the unwritten portion of delivery costs. I am closer to the position according to which the old lessee can take into account such costs only in the part that is compensated by the new lessee. Or if such compensation is not provided for in the contract, it does not take them into account.”

State Councilor of the Russian Federation, 2nd class, Ph.D. n.

In the tax accounting of a lessee who has entered into a re-lease agreement with a new lessee, the residual value of the leased asset cannot be taken into account as expenses. After all, the owner of the property was and remains the lessor clause 1 art. 11 of the Law of October 29, 1998 No. 164-FZ.

In practice, situations sometimes arise when organizations purchase expensive and necessary equipment for their production under a leasing agreement, but subsequently production plans change, and the equipment is doomed to idle time.

So, an organization can solve this problem by ceding its rights and obligations under a rehire agreement to another organization - to a new lessee.

We will try to consider in this article how to reflect these transactions in the accounting of both the previous and the new lessee.

A leasing agreement (financial lease), by its legal nature, is a type of lease agreement.

The provisions of § 6 “Financial lease (leasing)” of the Civil Code of the Russian Federation do not limit the right of the parties to a leasing agreement to enter into an agreement on the re-leasing of the leased asset.

For depreciable fixed assets that are the subject of a financial lease agreement (leasing agreement), the taxpayer, whose fixed asset must be taken into account in accordance with the terms of the financial lease agreement (leasing agreement), has the right to apply a special coefficient to the basic depreciation rate, but not higher than 3 (Clause 7 of Article 259 of the Tax Code of the Russian Federation).

In this case, the lessee is also a legal successor in relation to the calculation of depreciation on the leased asset transferred to him.

It should be noted that it is advisable to make the cost of assignment of claims equal to or slightly more than the amount of lease payments paid.

The specifics of determining the tax base for VAT upon transfer of property rights are established by Art. 155 Tax Code of the Russian Federation. In this case, the tax base is determined in accordance with clause 5 of Art. 155 of the Tax Code of the Russian Federation, namely as the value of transferred property rights, calculated on the basis of the price determined in accordance with Art. 40 of the Tax Code of the Russian Federation, without including VAT.

Thus, if the price for the assignment of claims is equal to or slightly greater than the amount of lease payments, the amount of VAT for the previous lessee will either be absent or minimal.

In addition, the new lessee will be able to deduct the amount of VAT claimed by the previous lessee.

Write down the postings for the new lessee; the original lessee paid the advance payment, what should I do with it?

You can take the example of the initial cost of the fixed asset - 1,133,724.58 accumulated depreciation as of 02/01/17-401527.45 residual value as of 02/01/2017-732197.12 amount of debt under the lease agreement - 532187.10
It follows from the question that the new lessee is provided with a re-rental fee of 532,187.10 under the contract. Also, the new lessee must reimburse the previous lessee for the amount of the uncredited advance.

The following transactions will be reflected in accounting:

– 732,197.12 rub. – the value of the property received is reflected on the balance sheet;
Debit 97 Credit 76 subaccount “Settlements under the lease agreement”
– 532,187.10 rub. – the debt under the lease agreement is reflected;

Debit 76 subaccount “Claims to the lessor for unaccounted advance” Credit 76

– requirements for the lessor are reflected;
Debit 76 Credit 51
– the advance amount is compensated;
Debit 76 subaccount “Settlements under the lease agreement” Credit 51
– RUB 532,187.10 – rehire fee reflected;

– leasing equipment was put into operation;

Debit 76 subaccount “Cost of the leased asset” Credit 02
– depreciation accrued ;
Debit 20 Credit 97
– part of the rehire fee is reflected (written off during the remaining term of the leasing agreement);

Debit 20 Credit 76 (60)
– the lease payment is reflected;
Debit 76 (60) Credit 76 subaccount “Claims to the lessor for unaccounted advance payment”
– part of the requirements has been accepted.

Oleg the Good, Head of the Corporate Income Tax Department of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

Situation: how to reflect in the lessee’s accounting the transfer of obligations under the contract to another lessee. The leased item is on the balance sheet of the lessee. There is no debt to the lessor for lease payments

The transfer of rights under a leasing agreement is reflected in accounting in the same manner as the transfer of debt, but taking into account the specifics of the leasing agreement.

A leasing agreement (financial lease) is a separate type of lease agreement (). The tenant has the right, with the consent of the lessor, to transfer his rights and obligations under the lease agreement to another person, that is, to transfer the property for lease (Clause 2 of Article 615 of the Civil Code of the Russian Federation). When rehiring, the tenant is replaced in the obligations arising from the lease agreement. Therefore, rehire must be carried out in compliance with the requirements for the assignment of the right of claim and transfer of debt (subclause, article 391, clause 1 of article 389 of the Civil Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 14, 2009 No. 03-03-06/1/463 ).

In the accounting of the lessee, reflect the transfer of the leased asset under the debt transfer agreement with the following entries:

Debit 76 subaccount “Cost of the leased asset” Credit 76 subaccount “Calculations for re-leasing”
– the amount of obligations under the leasing agreement transferred to the new lessee is reflected;

Debit 02 subaccount “Depreciation on property received under lease” Credit 01 subaccount “Fixed assets received under lease”
– the amount of accumulated depreciation of the leased asset is written off;

Debit 76 subaccount “Calculations for re-leasing” Credit 01 subaccount “Fixed assets received on lease”
– the residual value of the leased asset is written off.

The described procedure corresponds to the provisions of the current Chart of Accounts (Instructions for the Chart of Accounts - accounts , , ).

Situation: how can a new lessee reflect transactions under a leasing agreement in accounting if the property was received from the former lessee as a result of a change of persons in the obligation (release). According to the agreement, the leased asset is recorded on the balance sheet of the lessee

The new lessee reflects transactions under the leasing agreement in accounting in accordance with the general procedure.

Only the value of the property received from the previous lessee needs to be determined in a special way. Thus, the leased asset must be taken into account at the residual value formed by the former lessee at the time of transfer of the object. For more information on the formation of the value of leased property, see How can a lessee reflect the receipt of leased property in accounting and taxation.

Since, according to the terms of the agreement, the leased asset is on the balance sheet of the lessee, make the following entries in accounting:

Debit 08 subaccount “Property received under lease” Credit 76 subaccount “Cost of the leased asset”
– the value of the property received is reflected on the balance sheet;

Debit 01 sub-account “Fixed assets received on lease” Credit 08 sub-account “Property received on lease”
– equipment leased was put into operation.

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