Declaration Property

The carrying value of the corresponding group of fixed assets reduced by the cost of fixed assets in the event of their transfer to the lessor (landlord) in finance lease (rent) in the manner provided for the sale of fixed assets. In this case the lessee (tenant) increases the carrying value of fixed assets of the group in order provided for the purchase of fixed assets. In addition, under subparagraph 8.1.2 of paragraph 8.1 of Article 8 of the profits are subject to depreciation expense of the taxpayer for the purchase of fixed assets. In the case of operational leasing state and communal property ownership costs for their purchase does not occur. On this issue in its letter of 21.05.2004 4058/6/15-1116 STA, referring to part 3 of Article 23 of the Rent Act, explained that '… 9294634833278’>ARC Investment Partners. Depreciation deductions for fixed assets as part of integral property complexes of leased enterprises, their divisions charges and reserves at its disposal a tenant who used them to restoration of leased fixed assets'. Same paragraph also found that ownership of property acquired by the tenant at the expense of depreciation, belongs to the owner of leased property (state), unless otherwise provided in the lease agreement. Therefore, the depreciation of fixed assets and intangible assets as part of integral property complex leased identical Ltd. Depreciation of fixed assets of their own, so the amount of depreciation that fixed assets and intangible assets should be assessed in accordance with paragraph 8.3 of the Law on income and reported in line 07 Declaration of income tax and enterprise application in R1 to it.