Accounting entries for lease transactions. Accounting entries for lease transactions Accrual of rent in 1s 8.3 accounting

It is not uncommon for an organization to rent office and production space for its location. These costs can be included in the company's expenses.

General accounting of rental costs

Renting a premises may include a fixed part (fixed price per square meter) and a variable part (utilities, electricity). If there is a variable rent in the terms of the contract, the owner of the premises independently pays the amount of these obligations to management companies, and then issues an invoice to the tenant in proportion to the services consumed by him.

On the last day of the month, the organization includes the cost of renting premises as expenses. The choice of account for reflecting the accrual of rent depends on the purpose of the area (warehouse, office, production workshop, etc.):

• By debit: 20, 44, by credit - .

• Debit 60 Credit.

The lessor, who is a VAT payer, issues invoices:

• Debit 19 Credit 60 – input VAT;
• Debit 68 VAT Credit 19 – VAT accepted for deduction.

But this is possible if the premises are used for needs subject to this tax.

The organization rented office space with an area of ​​30 m2. The cost is 1200 rubles/m per month (VAT 183 rubles).

Postings:

Accounting for improvements

The tenant can improve the property: make repairs, install an alarm system, change windows, doors, etc. They are divided into:

• Separable – those that can be dismantled without damage to the owner’s premises (for example, an air conditioner).
• Inseparable – improvements that cannot be moved or taken away without damage to the premises after the end of the lease period (for example, cosmetic repairs).

Inseparable improvements must be carried out after agreement with the lessor, otherwise he has the right not to reimburse their cost. The exception is major repairs, which increase the initial cost of the property.

Expenses for inseparable improvements are taken into account:

• by the debit of account 08 and the credit of accounts, thanks to which x they were made 10, 20, etc.

The very fact of an inseparable improvement, or rather its acceptance for accounting, is reflected by the entry:

• Debit 08 Credit 01 (for capital investments).

According to improvements in this case, VAT is deductible. When the improvement is associated with maintaining the premises in working condition, the costs are written off at a time by posting:

• Debit 08 Credit 91.2.

If the work has not been agreed upon with the lessor and he refuses to reimburse the costs, the residual value (after depreciation has been calculated over the rental period of the premises) of the improvements is written off as a gratuitous transfer (Debit 91.2 Credit 01), which is subject to VAT (Debit 91.2 Credit 68 VAT).

In the case where the lessor reimburses the lessee's costs for non-inseparable improvements, the following is made:

• Debit 60 Credit 08.

The organization carried out repairs to the rented premises with the consent of the landlord, who subsequently refused to reimburse the costs. The amount of costs was: materials 273,525 rubles. (VAT 41,724 rubles), services of an organization performing repairs - 120,000 rubles. (VAT 18,305 rub.). The rent under the agreement is 65,000 rubles. per month (VAT 9915 rub.). The period of use of the premises after renovation is 18 months. Depreciation is 5280 rubles. per month.

Postings:

Instructions

As part of the lease agreement, the owner of the car is paid a remuneration, which is recognized as income and is subject to personal income tax (NDFL), regardless of whether the owner of the vehicle is an employee of the organization or not. Therefore, when accounting for car rental, perform in 1C:
- registration of the vehicle;
- writing off rent as expenses;
- withholding personal income tax from the car owner.
Formalize the lease relationship with documents that will serve as the basis for accounting entries:
- car rental agreement;
- act of acceptance and transfer of the car.

To conduct rental transactions, use the following accounts:
20 "Main production"
25 “General production expenses”
26 “General business expenses”
44 “Sales expenses”
68.01 “Calculations for taxes and fees - personal income tax”
76 “Settlements with various debtors and creditors”
001 Off-balance sheet account “Leased fixed assets”
Please note: accounts 20, 25, 26 and 44 are used to write off expenses, so choose the one that matches the accounting policy of your company.

In the 1C program, open the “Operations entered manually” tab and do:
Dt 26 (20, 25, 44) Kt 76 – rent accrued;
Dt 76 Kt 68.01 – reflects the amount of withheld personal income tax.
Select the required line from the “Counterparties” directory and indicate the lease agreement.
In addition, use the accounting certificate to record the car in debit 001 “Rented fixed assets”.

In order for the amount of withheld personal income tax to be taken into account when generating the 2-NDFL certificate, open the “Salary” block in the 1C program - “Salary accounting data in an external program.” In the “Personal Income Tax: Taxes and Income” tab, select the landlord from the “Employees” directory, indicate the month, date, code and amount of income, then go to the “Personal Income Tax: at a rate of 13%” section and fill out the required lines in the “Tax Calculated” tab .

In the event that the owner of the rented car is not an employee of the organization, make entries in the directories “Counterparties” and “Employees” and enter all his data without applying for employment through personnel documents.

Sources:

• car rental in 1s

Sometimes, in the course of business activities, some employers rent out their own property. As a rule, to carry out such operations it is necessary to conclude a lease agreement, under which one of the parties will be the lessor, and the other will be the lessee. According to the legal act, the second party must pay rent to the first, the amount of which is specified in the contract. The lessor must reflect transactions under the lease agreement in accounting.

You will need

• - lease contract.

Instructions

Reflect all financial results obtained from renting property as deferred income or as part of non-operating income, which increases the tax by. Consider depreciation amounts as part of other expenses, thereby reducing income tax.

Based on the lease agreement and the acceptance certificate in accounting, make: - D01 “Fixed assets” subaccount “Rent of fixed assets” K01 “Fixed assets” - property transferred under a lease agreement;
- D62 “Settlements with buyers and customers” K91 “Other income and expenses” subaccount “Other income” - payment has been accrued under the lease agreement;
- D91 “Other income and expenses” K68 “Calculations for taxes and fees” subaccount “VAT” - VAT accrued under the lease agreement;
- D91 “Other income and expenses” subaccount “Other expenses” K02 “Depreciation of fixed assets” subaccount “Rental of fixed assets” - depreciation is accrued on leased property;
- D51 “Cash accounts” or 50 “Cash desk” K62 “Settlements with buyers and customers” - fees have been accrued under the lease agreement.

Please note that all correspondence of accounts must be done only on the basis of accompanying documents, for example, the amount of depreciation deductions is reflected on the basis of an accounting statement, and the calculation of rent - on the basis of an extract from the current account, payment orders, receipts and cash receipts.

Video on the topic

If a company receives income from renting out property, it is necessary to correctly calculate and pay taxes on time. When using leased property, the organization must include rental costs as cost items in accordance with the law.

Instructions

The lessor organization issues an invoice to the tenant every month for the services provided. The rent is calculated in accordance with the lease agreement signed by both parties. The lessor includes the income received in the tax base for calculating taxes.

When renting out premises, the owner re-presents invoices for utilities to the tenant. Expenses for the operation and maintenance of the premises can be issued as a separate invoice as a variable part of the rent.

The lessor enters the invoice into the 1C program in the “Documents” section, then in the “Sales Management” subsection and the “Sales of Goods and Services” sub-item. When filling out the document, you must correctly select the tenant counterparty and fill out the “Agreement” field.

I have already told you how to keep records of renting premises in 1C Accounting 8th edition. 3.0. Today I will talk about how this operation is reflected in the Taxi interface.

Accounting for rental premises is relevant for small organizations that often do not have their own premises, so they have to rent it.

The rental agreement for premises is concluded on the basis of Chapter 34 of the Civil Code of the Russian Federation. The rental period is specified in the contract. If this period is not specified in the contract, then it is considered concluded for an indefinite period. In this case, rental of real estate for a period of more than 1 year is subject to state registration.

The rent in accordance with the agreement consists of two parts: basic and additional. The additional part is, as usual, utility bills. In addition, utility bills can be included in the total rental amount.

Rental expenses are recognized monthly. For accounting purposes, these expenses will be expenses for ordinary activities, and will be reflected in accounts 20-29 and 44, depending on the activity of the enterprise.

For example, a manufacturing enterprise that rents premises for its production activities will record such expenses in 20 or 25 accounts. If this is the premises where the administration of the enterprise is located, the expenses will be charged to account 26.

For a trading organization, rental expenses will be accounted for in account 44.

For tax accounting purposes, lease payments will be considered other expenses (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation).

If an enterprise uses a simplified taxation system with expenses as the object of taxation, then rental payments will also be taken into account as expenses. To include them there, it is necessary that rental payments have been paid.

Accounting for rental premises in 1C Accounting 8 edition 3.0.

To pay rent, the program uses the documents “Payment order” and “Debit from current account” (with the transaction type “Payment to supplier”). The first document can be omitted if payments are immediately generated in the client bank.

If rental services are paid in advance, according to the document “Write-off from the current account”, a posting will be generated Dt 60.02 Kt 51. If it is a post-payment Dt 60.01 Kt 51

For monthly accounting of premises rental, the program uses the document “Receipts (acts, invoices)” with the transaction type “Services (act)”, located on the “Purchases” tab.

The header of the document indicates the lessor and the agreement with him. The table section reflects rental services. The cost of services and the expense account where they are written off are indicated. In my example, the company is engaged in production and rents premises for administration, so the rent will be reflected in account 26 “General expenses”.

In the “Nomenclature” directory, the name of the service “Rent of premises” is added to the service folder. A new type of expense “Rent” is also added and it is indicated that these are other expenses.

The following transactions will be generated according to the document:

Dt 19.04 Kt 60.01 – VAT

If there is an invoice, it can be registered using the hyperlink “Register an invoice” and on its basis a posting for VAT deduction will be generated: Dt 68.02 Kt 19.04.

If rental services were not paid in advance, there will be only two postings:

Dt 26 Kt 60.01 – rental services

Dt 19.04 Kt 60.01 – VAT

And according to the invoice, the entry for VAT deduction is: Dt 68.02 Kt 19.04.

If the company is on the simplified tax system, then when paying rent in advance, two transactions will be generated:

Dt 60.01 Kt 60.02 – offset of previously paid advance

Dt 26 Kt 60.01 – rental services

And rental expenses will be included in the book of income and expenses.

With postpayment there will be only one posting: Dt 26 Kt 60.01 – rental services

And then, when payment for services is made and the posting is generated: Dt 60.01 Kt 51, the expenses will be reflected in the book of income and expenses.

The most common rental objects are office premises, non-residential premises for industrial needs, cars, equipment and other fixed assets: Accounting for the leased property and rental amounts must be kept by the lessor and the tenant. The amount of rent is a calculation unit, which depends on the terms of the contract. In particular, the essential conditions when determining the rent may be:

• Who pays the current costs of maintaining the property;
• What is the lease term and whether the agreement is subject to state registration;
• Is it possible to buy out the leased property?
• Is it possible to sublease the property?
• Does renting a vehicle include crew services?

The basis for transferring an object for rent is an agreement and an act of acceptance and transfer of the leased object.

Accounting entries for lease transactions

Posting is carried out monthly. If the payment is received from the tenant. When paying rent in advance, the amount of such expenses from the tenant should be shown on account 97. Let's look at this using the previous example:

• Dt 76 Kt 51 = 72000 – paid for equipment rental in advance;
• Dt 97 Kt 76 = 60000 – rent paid in advance is shown as part of deferred expenses;
• Dt 19 Kt 76 = 12000 – VAT allocated;
• Dt 20 Kt 97 = 5000 – part of the rental payment is included in the costs of the current month;
• Dt 68 Kt 19 = 1000 – VAT related to the monthly rent.

Subsequent redemption of leased property When buying out leased property, first of all, the owner must transfer the redemption value of the object: Dt 76 Kt 51. After that, the object is taken onto the balance sheet. All expenses associated with the receipt of such property must be reflected on account 08.

Some accounting entries for the lessor

For example, an enterprise signed an agreement to lease its equipment for a period of 12 months, according to which the rent is 72,000 rubles for the entire period (including VAT 12,000 rubles). The tenant transferred the entire amount one-time to the owner’s bank account when transferring the equipment for rent. The lessor must make the following entries in accounting:

• Dt 51 Kt 76 = 72000 – received to the current account for rent;
• Dt 76 Kt 68 = 12000 – VAT is charged, payable on the rent transferred in advance;
• Dt 76 Kt 98 = 60000 – reflects the amount of rental income received in advance;
• Dt 98 Kt 90 = 5000 – for the amount of revenue from the provision of equipment for rent.
  Postings are performed monthly throughout the lease term;
• Dt 68 Kt 76 = 1000 – for the amount of restored VAT.

Accounting for rental premises in 1C accounting 8

The amount transferred to the lessor upon redemption of the property should be recorded in the debit of account 08: Dt 08 Kt 76. The rent that was transferred to the owner before the redemption of the equipment is also taken into account in account 08 and is depreciation: Dt 08 Kt 02. After all costs for the purchase of leased equipment are collected on account 08; upon commissioning, they are written off to account 01: Dt 01 Kt 08.
Answers to questions on accounting for equipment rentals Question No. 1. The lease agreement does not indicate the cost of the equipment being leased. How can a lessee evaluate an object, and at what cost should it be reflected on the balance sheet? In such a situation, you can choose one of three options:

1. You can evaluate the property yourself.
   The assessment is based on the amount of material damage that the owner will have to compensate if the equipment is damaged by the tenant.

Rental of premises in accounting

Attention

The main document confirming the legality of the transfer of equipment for rent is the lease agreement. It can be drawn up both for a short period and for a long time. Read also the article: → “Accounting for the lease of fixed assets of the tenant and lessor in 2018.”

The actual date of transfer of equipment is confirmed by the acceptance certificate. This document can be signed at the same time as the lease agreement. If, during the transfer of equipment, one of the parties for any reason refuses to sign the document, then the lease agreement will be terminated, since the actual fact of transfer of property has not been established.

This document should indicate the name of the transferred object and its characteristics. Before signing the transfer and acceptance certificate, the landlord cannot demand the transfer of rent.

Accounting entries for accounting for lease transactions

In the article “Renting premises in 1C Accounting 8” I already talked about how to keep records of renting premises in 1C Accounting 8 ed. 3.0. Today I will talk about how this operation is reflected in the Taxi interface. Accounting for rental premises is relevant for small organizations that often do not have their own premises, so they have to rent it.

The rental agreement for premises is concluded on the basis of Chapter 34 of the Civil Code of the Russian Federation. The rental period is specified in the contract. If this period is not specified in the contract, then it is considered concluded for an indefinite period. In this case, rental of real estate for a period of more than 1 year is subject to state registration.

Info

The rent in accordance with the agreement consists of two parts: basic and additional. The additional part is, as usual, utility bills. In addition, utility bills can be included in the total rental amount.

Renting premises in 1C 8 “accounting” edition 3.0

Expenses for inseparable improvements are taken into account:

• by the debit of account 08 and the credit of accounts, thanks to which x they were made 10, 20, 26, 60, etc.

The very fact of an inseparable improvement, or rather its acceptance for accounting, is reflected by the entry:

• Debit 08 Credit 01 (for capital investments).

According to improvements in this case, VAT is deductible. When the improvement is associated with maintaining the premises in working condition, the costs are written off at a time by posting:

• Debit 08 Credit 91.2.

If the work has not been agreed upon with the lessor and he refuses to reimburse the costs, the residual value (after depreciation has been calculated over the rental period of the premises) of the improvements is written off as a gratuitous transfer (Debit 91.2 Credit 01), which is subject to VAT (Debit 91.2 Credit 68 VAT).

Features of equipment rental accounting in 2018

• home
• Fixed assets

Lease of property, despite the term of the contract, the amount of income received from such operations, requires careful documentation and correct reflection in the accounting accounts. In this article, we will consider how equipment rental accounting is carried out for each of the parties to the agreement. How to register rental transactions? All operations related to the receipt of income or expenses from renting property must have documentary confirmation from both the tenant and the lessor.

Operations for leasing property require the mandatory execution of the following documents: Since the amount of rent paid is attributed to the tenant as expenses, and the income received from the lessor as income, they require mandatory economic justification and documentary confirmation.
During a period of rapidly changing economic conditions on the market, many business entities are striving to reduce the risks of doing business. One of the ways to easily change the location or type of activity, to diversify the business, is to rent property. We will consider the features of this service, methods of recording and posting rentals in the article.

Table of contents

• 1 What do we rent?
• 2 Rent: reflected in accounting
  • 2.1 Calculation of rent - postings to the lessor
  • 2.2 Calculation of rent - postings to the tenant
• 3 We repair rented property
  • 3.1 Repairs at the expense of the tenant
  • 3.2 Repairs at the expense of the lessor

What are we renting? Relations related to the paid use of the property of third parties, called rent, are regulated by Ch. 34 Civil Code of the Russian Federation.