Accounting for a leasing agreement in 1s 8.3. Accounting info
Your company has already entered into a leasing agreement and you have questions about how to reflect leasing in accounting? In this article you can find the necessary information and examples of accounting entries for various leasing operations.
The accounting of operations under a leasing agreement is regulated by order of the Ministry of Finance of the Russian Federation No. 15 of 02.17.1997.
Leasing transactions depend on on whose balance sheet the leased property is reflected: the lessor or the lessee. The party on whose balance sheet leasing property is accounted for must be indicated in the leasing agreement.
Accounting for leasing when reflecting property on the lessor’s balance sheet
payment schedule .
If the leasing agreement provides for the reflection of the leased asset on the lessor's balance sheet, the lessee reflects the leased property on the off-balance account 001 “Leased fixed assets”.
The accrual of leasing payments is reflected in the credit of account 76 “Settlements with various debtors and creditors” in correspondence with cost accounting accounts: 20, 23, 25, 26, 29 - when accounting for leasing payments for property that is used in production activities, 44 - for property used in the activities of a trade organization, 91.2 - for property that is used for non-productive purposes. Further, for simplicity, only 20 accounts will be shown in examples of leasing accounting.
Dt 001 - 1 000 000(the leased asset at cost excluding VAT is taken into account)
Dt 60 - Ct 51 - 236 000(advance payment paid (down payment) under a lease agreement)
It should be borne in mind that the allocation of advance costs under a lease agreement (offset of the advance) may not be made immediately, but throughout the entire contract. In the above payment schedule, the advance payment under the contract is offset evenly (at 6,555.56 rubles) for 36 months.
Dt 20 - Ct 76 - 29 276.27(accrued leasing payment No. 1 - 34 546 minus VAT - 5 269.73)
Dt 19 - Ct 76 - 5 269.73(VAT accrued on lease payment No. 1)
Dt 20 - Ct 60 - 5 555.56(part of the advance payment under the leasing agreement is set off - 6 555.56 minus VAT 1 000)
Dt 19 - Ct 60 - 1 000(VAT has been calculated for offsetting the advance payment)
Dt 68 - Ct 19 - 6 269.73(VAT shown to the budget)
Dt 76 - Ct 51 - 34 546(listed leasing payment No. 1)
The commission that is paid at the beginning of the leasing transaction (commission for the conclusion of the transaction) is attributed in accounting to the same cost accounts as the current lease payments.
Lease purchase transactions
If there is a buyout price in the lease agreement (in the given schedule of lease payments, this amount is not available, for example, take it equal to 1,180 rubles with VAT), the following entries are made in accounting:
Dt 08 - Ct 76 - 1 000(reflects the cost of the purchase of the leased asset upon transfer of ownership to the lessee)
Dt 19 - Ct 76 - 180(VAT is accrued upon redemption of the leased asset)
Dt 68 - Ct 19 - 180(VAT shown to the budget)
Dt 76 - Ct 51 - 1 180(paid amount of repurchase of the leased asset)
Dt 01 - Ct 08 - 1 000(the leased asset as part of own fixed assets has been taken into account)
Accounting for leasing when reflecting property on the lessee's balance sheet
The legislation governing the accounting of leasing does not contain clear indications of the reflection of transactions under a leasing agreement in the event that the lessee is the balance holder of the property.
Currently, there is a practice of communication between lessees and leasing companies with auditors and inspection bodies, and a certain leasing transaction scheme has been formed.
Accounting of leasing when reflecting property on the lessee's balance sheet
If, under the terms of the leasing agreement, the property is recorded on the lessee’s balance sheet, upon receipt of the leased asset in the lessee’s accounting, the value of the property, net of VAT, is reflected in debit of account 08 “Investments in non-current assets” in correspondence with account credit 76 “Settlements with different debtors and creditors”.
When accepting the leased asset for accounting as part of fixed assets, its value is deducted from the loan 08 of the account in the debit 01 of the account "Fixed assets".
The accrual of lease payments is reflected at debit 76 of the account, subaccount, for example, "Calculations with the lessor" in correspondence with account 76, subaccount, for example, "Calculations on lease payments".
Depreciation on the leased asset is made by the lessee. The depreciation amount of the leased asset is recognized as expenses for ordinary activities and is reflected in the debit of account 20 “Main production” in correspondence with the credit of account 02 “Depreciation of fixed assets, subaccount of depreciation of leased property.
Tax accounting of leasing when reflecting property on the lessee's balance sheet
In the tax records of the lessee, leased property is recognized as depreciable property.
The initial value of the leased asset is determined as the sum of the lessor’s expenses for its acquisition.
For profit tax purposes, the monthly depreciation amount is determined on the basis of the product of the initial cost of the leased asset and the depreciation rate, which is determined on the basis of the useful life of the leased property (taking into account the classification of fixed assets included in depreciation groups). In this case, the lessee has the right to apply to the depreciation rate increasing the coefficient to 3. The specific size of the increase coefficient is determined by the lessee in the range from 1 to 3. This ratio does not apply to leased property related to the first or third depreciation groups.
Lease payments, net of depreciation on leased property, relate to expenses associated with production and sale.
An example of accounting for leasing when reflecting property on the lessee's balance sheet
Leasing transactions correspond to the property lease payment schedule located at the link
The lessee received a car under the lease agreement, payment schedule parameters:
- lease term - 3 years (36 months)
- total payments under the lease agreement - 1 479 655.10 rubles, incl. VAT - 225,710.10 rubles
- advance payment (down payment) - 20%, 236,000 rubles, including VAT - 36,000 rubles
- the cost of the car - 1,180,000 rubles, including VAT - 180,000 rubles
The estimated period of use of leased property is four years (48 months). The car belongs to the third depreciation group (property with a term of use of 3 to 5 years). Depreciation is charged on a straight-line basis.
Determine the amount of monthly depreciation in accounting. Because the value of the property (including the remuneration of the leasing company) is 1 253 945 rubles (1 479 655.10 - 225 710.10), the monthly depreciation will be 1 253 945: 48 \u003d 26 123.85 rubles.
A passenger car belongs to the third depreciation group, therefore, a period of 48 months can be set in tax accounting. The monthly depreciation rate is 2.0833% (1: 48 months x 100%), the monthly depreciation amount is 1,000,000 x 2,0833% \u003d 20,833.33 rubles.
In accordance with paragraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the amount of the lease payment recognized monthly as expenses for tax purposes is 8,442.94 rubles (34,546 (lease payment) - 5,269.73 (VAT included in the lease payment) - 20 833.33 (monthly depreciation in tax accounting)).
The expense under a leasing agreement is monthly generated in accounting from depreciation (26,123.85 rubles), in tax accounting from depreciation (20,833.33 rubles) and a leasing payment (8,442.94 rubles), totaling 29,276 , 27 rubles.
Because in accounting, the amount of expenses for 36 months (the term of the leasing agreement) is less than in the tax, this leads to the occurrence of taxable temporary differences and deferred tax liabilities.
During the term of the leasing agreement, the lessee makes a monthly taxable temporary difference in the amount of 3,152.42 rubles (29,276.27 - 26,123.85) and a corresponding deferred tax liability in the amount of 630.48 rubles (3,152.42 x 20%) )
Separately, it must be said about accounting advance payment (down payment under the contract). The following situations are possible:
1. The lessor, when transferring property to leasing, provides an invoice for the full amount of the advance payment (in the given schedule of leasing payments - by 236,000 rubles). In this case, the entire amount of the advance payment of the advance payment net of VAT in tax accounting is recognized as an expense for tax purposes.
I would like to note that, within the framework of the leasing agreement, services are provided throughout the entire agreement and the fiscal authorities have no reason to assess compliance with the criteria of paragraph 4 of paragraph 2 of Article 40 of the Tax Code of the Russian Federation on the comparability of leasing payments, as individual payments cannot be considered as separate transactions, and the price under a leasing agreement should be analyzed in aggregate for all payments of the agreement.
2. An advance payment under a leasing agreement is made in equal payments over the entire lease term. In this case, the taxable part of the advance payment is recognized as an expense in tax accounting for tax purposes.
In the example of the lease payment schedule, it is assumed that the invoice for advance payment is issued to the lessee upon transfer of the property to lease, i.e. in tax accounting when transferring property to leasing, expenses in the amount of 200,000 rubles are reflected (advance payment, which is a leasing payment, depreciation is not deductible, because in the first month when transferring property to leasing it is not charged yet). At the same time, a taxable temporary difference arises in the amount of 200,000 rubles and the corresponding deferred tax liability in the amount of 40,000 rubles (200,000 rubles x 20%).
At the end of the leasing agreement, the lessee will continue to accrue monthly depreciation in accounting in the amount of 26 123.85 rubles. There will be no expenses in tax accounting. This will lead to a monthly decrease in deferred tax liabilities in the amount of 5,224.77 rubles (26,123.85 rubles x 20%).
Thus, according to the results of the contract, the total amount of deferred tax liabilities will be equal to zero:
40 000 (deferred tax liability for advance payments) + 22 697 (630.48 x 36 - deferred tax liability for current lease payments) - 62 697 (5 224.77 x 12 - reduction of deferred tax obligations for 12 months of depreciation in accounting accounting after the end of the lease agreement).
Postings upon receipt of the leased asset
Dt 60 - Ct 51 - 236 000(paid in advance under a lease agreement)
Dt 08 - Kt 76 (Settlements with the lessor) - 1 253 945(reflected debt under a lease agreement without VAT)
Dt 19 - Kt 76 (Settlements with the lessor) - 225,710.10(reflected VAT under a leasing agreement)
Dt 01 - Ct 08 - 1 253 945(a car received under a leasing agreement was taken into account)
Dt 76 - Ct 60 - 236 000(the advance paid at the conclusion of the leasing agreement is set off)
Dt 68 (income tax) - Ct 77 - 40 000
Dt 68 (VAT) - Ct 19 - 36 000(VAT shown on advance payment)
Postings on current lease payments
Dt 20 - Ct 02 - 26 123.85
Dt 76 (Settlements with the lessor) - Kt 76 (Settlements for leasing payments) - 34 546(reduced leasing arrears by the amount of the lease payment)
Dt 76 "Calculations on leasing payments" - Kt 51 - 34 546(listed lease payment)
Dt 68 (VAT) - Ct 19 - 5 269.73(VAT shown on the current lease payment)
Dt 68 (income tax) - Ct 77 - 630.48(reflected deferred tax liability)
Postings at the end of the lease agreement
Dt 01 (Own fixed assets) - Kt 01 (Fixed assets received on leasing) - 1,253,945(reflected receipt of the car in the property)
Dt 02 (Depreciation of leased property) - Kt 02 (Depreciation of own fixed assets) - 940 458.60(reflected depreciation on the car)
Postings within 12 months after the end of the lease agreement
Dt 20 - Kt 02 (Depreciation of own fixed assets) - 26 123.85(depreciation accrued on the car)
Dt 77 - Ct 68 (income tax) - 5,224.77(reflected decrease in deferred tax liability)
There is also a method in which the initial cost of the leased asset in accounting is equal to the cost of acquiring a car from the lessor, i.e. coincides with the value in tax accounting. In this case, on account 76 when taking property into account, only debt at the value of the property is reflected.
Lease payments are accrued monthly on a loan of 20 accounts in correspondence with 76 accounts in the amount of the difference between the calculated depreciation and the amount of the monthly lease payment.
Selecting the most justified option for reflecting leasing property on the balance sheet of the lessor or lessee, as well as agreeing with the leasing company on the optimal scheme for reflecting leasing payments is a very difficult task requiring good knowledge of the specifics of accounting for leasing operations and the specifics of the wording in the leasing agreement and primary documents.
To do this, in the same section, select "Acceptance of accounting OS". Click the "Create" button and fill out the document:
- indicate that we accept equipment for accounting with commissioning;
- indicate the materially responsible person (MOT);
- indicate the location of the fixed asset.
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- type of operation - equipment;
- method of receipt - under a leasing agreement;
- then select the counterparty, contract and equipment from the directory "Nomenclature".
On the tab "Fixed assets" we indicate the property already from the directory "Fixed assets".
Accounting for leasing on the lessee's balance sheet in 1s 8.3 and an example of postings
Depreciation Calculation Depreciation in 1C for a leased asset is necessary only if the asset is defined on the lessee's balance sheet. Depreciation, as well as recognition of lease payments in NU in 1C 8.3 are formed by the routine operation Depreciation and depreciation of fixed assets, as well as the operation Recognition of lease payments in NU when closing a month, respectively (Transactions - Closing a month): Important! Depreciation is charged the next month after being taken into account. Movements of the operation Depreciation and depreciation of fixed assets: Recognition of lease payments in tax accounting: The depreciation sheet can be created in the bookmarks of fixed assets and intangible assets - hereinafter, the statement of depreciation of fixed assets: Step 5.
Settlement status with the lessor The settlement status with the lessor in 1C 8.3 can be viewed using the Account analysis report.
Leasing in “1s: accounting 8”
In fact, this is a card of fixed assets. Information for depreciation is on the “Accounting” tab. Here we fill in the following fields:
- accounting account: 01.03
- accounting procedure: depreciation charge
- further indicate in what order depreciation will be charged
This example is filled out as follows: As a rule, the same parameters are indicated on the “Tax Accounting” tab. Now the document can be posted. It should be noted that the data entered when the fixed asset was accepted for accounting is automatically reflected in its card: How to reflect the monthly leasing payment The leasing payment in the program is reflected in the receipt document in the "Purchases" menu.
Accounting for leasing from a lessee
Important
You can fill in the table part using the Fill button: In the Accounting section, the OS accounting accounts are set. In the Tax Accounting section, the procedure for including the redemption price and accrual parameters is established: In the movements of the document Redemption of the leased asset, the redemption of property, as well as depreciation and transfer of ownership are reflected. Do not forget to register the invoice received using the Register button.
At our workshop “Rent and Leasing: the difficulties of accounting and taxation”, you can study this topic in more detail. Including considered the position of the lessee:
- Property is recorded on the lessee's balance sheet in 1C.
Accounting of leasing on the lessee's balance sheet in 1s 8.3 step by step
In this article we will consider an example when a third-party organization (lessor) acquires the Steepline 4SL03 CNC lathe and transfers it to us for long-term use. During this period, we will pay the lessor this cost along with interest. At the end of the term, the machine will become our property.
Content
- 1 Leasing
- 2 Acceptance of fixed assets
- 3 Monthly lease payments
- 4 Depreciation of equipment
Admission to leasing First of all, we need to reflect in the program the receipt of the Steepline 4SL03 CNC lathe, which the lessor acquires for us. This operation must be carried out through the document “Receipt of leasing”. You can find it in the menu "OS and NMA".
Accounting info
On the first tab of the document we indicate the method of receipt of the asset - under the lease agreement. As the equipment itself, we will choose our Steepline 4SL03 CNC machine. The division and warehouse are also indicated here. The score in our example will be 08.04.2.
On the next tab - equipment, it is enough to indicate the main tool itself, which is located in the directory of the same name. Inv. the number will be substituted automatically. We will not describe in detail the creation of filling in the OS directory. You should not have problems with this. Next, we move on to the next tab - “Accounting”.
The correct filling of the data contained in it is very important, because you will configure not only the control unit, but also how depreciation will be calculated. The account in our case is 01.03. We also indicated that we will accrue depreciation in a linear way (in equal parts). Depreciation will take place on the account 02.03.
How to reflect leasing in 1s 8.3 from the lessee
Payment of advance payments. The client-bank is not used. A payment order in 1C 8.3 is created in the tabs Bank and cashier - further Payment orders and on the basis of it we register the document Write-off from the current account in 1C. In the payment order:
- The type of operation must indicate Payment to the supplier;
- The amount is indicated in full with a redemption price. The distribution of this amount will be in 1C transactions;
- Check the box Paid;
- The write-off from the current account is registered through the Enter document write-off from the current account:
- The object is defined on the balance sheet of the lessor - 05;
- The object is defined on the lessee's balance sheet - 07.2.
Set Debt Repayment to Document.
Accounting for leasing in 1s 8.3 on the lessee's balance sheet - transactions and examples
Attention
How to carry out leasing operations in the program 1C 8.3 Accounting? Consider the example of accounting for leasing in 1C Accounting 8.3, when fixed assets are listed on the balance of the lessee. Receipt of equipment leasing First, we make the receipt of property. We go to the menu “OS and NMA”, then in the section “Receipt of fixed assets” we select “Receipt on lease”.
To create a new document, you need to click the "Create" button in the window that opens. A new document window will open. First, fill in the header of the document. We indicate there:
- the organization
- counterparty
- contract with counterparty
- settlement account indicate 07/07/1
We indicate what equipment we come in, quantity and price.
In the latest releases of 1C 8.3, the operation “Leasing service” was added to it: An example of transactions for leasing services in 1C Accounting looks like this: Also in program 1C 8.3, in the “OS and NMA” section, a document appeared that allows you to change the reflection of expenses on leasing payments : Calculation of depreciation of equipment In our case, the equipment is on the balance sheet of our company, so the reduction in its initial cost is due to depreciation. Depreciation in 1С is charged at the end of the month by the regulatory procedure “Closing of the month”. Do not forget to restore the sequence of documents before performing the operation (redo them from the moment of the last corrected document).
Receipt of equipment on lease in 1s 8 3 on the lessor's balance sheet
In the latest releases of 1C 8.3, the operation “Leasing service” was added to it: An example of transactions for leasing services in 1C Accounting looks like this: Also in program 1C 8.3, in the section “OS and intangible assets”, a document appeared that allows you to change the reflection of expenses on leasing payments: Calculation of depreciation of equipment In this case, the equipment is on the balance sheet of our company, therefore, the reduction in its initial cost is due to depreciation. Depreciation in 1С is charged at the end of the month by the regulatory procedure “Closing of the month”. Do not forget to restore the sequence of documents before performing the operation (re-transfer them from the moment of the last corrected document).
The concept of leasing appeared in our country relatively recently. This is a kind of lending to an enterprise when it purchases fixed assets. The objects of leasing can be: equipment, structures, enterprises, transport, etc. In essence, leasing is a long-term lease of property with subsequent acquisition of it into property.
Leasing and registration
In order to record leasing on the lessee's balance sheet, the 1C 8.3 program provides for a special document “Admission to leasing”, which can be found in “OS and NMA-OS Receipt”.
Fig. 1
Inside the document, please note that the account is 76.07.1. Also, we will enter in the table part data on the purchased equipment. We indicate the accounting account 08.04.2 * - “Acquisition of fixed assets”.
* Does not work on the account 08.04.2 release 3.0.66.60.
Fig.2
We carry it out and check the accounting entries.
- Type of operation – equipment (in our example);
- Number / date - fill in the date, the number is entered automatically;
- MOL (matresponsible person) - we select and appoint an employee of the organization;
- At the location indicate where the equipment will be operated;
- OS event - in accordance with our task, indicate what will be put on record and put into operation.
After that, fill out the tabs that are below, the first of them Non-current asset. We fill in the following information:
- Under a lease agreement;
- Counterparty - lessor;
- Agreement - indicate our leasing agreement;
- Equipment - subject of leasing;
- Warehouse - indicate the warehouse where our equipment will be accounted for;
- The account with us is 08.04.2 “Acquisition of OS”.
Fig. 4
The OS tab is filled out from the directory of the same name, where we must create a new position. Click "+" and proceed to fill out the directory.
Fig.5
We fill in the following fields in the opened form:
- Accounting group - vehicles;
- Name - we have “Car”;
- Included in the group - OS.
Fig.6
Click "Write and close." A new position appeared in the directory, so we boldly continue to fill out the tab, choosing our new fixed asset from the list, the inventory number is assigned automatically.
Fig. 7
Filling data for accounting purposes is carried out in the same tab in the following fields:
- Account - 01.03 Leased property;
- Procedure - from the list “Depreciation charge”;
- Method - Linear;
- In the accrual account we set 02.03 “Depreciation of the leased property”;
- In the display of expenses we set the debit of which account will depreciate. We have - 20.01 "OS".
- In the deadline we indicate how many years we plan to depreciate this equipment, in our example 10 years x 12 months, 120 months are obtained.
Fig. 8
On the next tab, fill in the tax data for the following fields:
- In the order of inclusion in the composition of expenses - Depreciation;
- Initial cost - indicates the amount of costs, excluding VAT, of the lessor for the purchase of equipment. This information can be found in the lease agreement;
- In the method of displaying the costs of leasing payments, we set “Depreciation” (c. 20.01);
- Monthly - 10 years x 12 months. That is, it turns out that the equipment is planned to depreciate for 120 months.
Fig. 9
We carry out the document and use the DtKt button to control the postings: Dt 01 - Kt 08 “The OS object is taken into account”.
The lessor will issue a monthly invoice for leasing services. To reflect these services in the program 1C 8.3, “Receipt (acts, invoices)” is used, which is located in the “Purchases” menu.
Fig. 10
When creating an income, indicate “Leasing services”.
Fig.11
We begin to fill out the document, be sure to indicate the number and date of the act received from the lessor, the details of the leasing agreement, as well as the organization of the lessor and the lessee. In “Nomenclature” we indicate “Leasing payment”, in “Amounts” - the amount from the act (invoice) of the lessor. Fill in the number and date of the invoice, click the "Register" button.
Fig. 12
We also note that our account for accounting for settlements with a counterparty is 76.07.2, and for advances - 60.02.
Fig.13
The receipt data is filled, select Post. Records of expenses for leasing services are formed in the accounting and accounting records. Click DtKt and check the formed postings.
Fig. 14
In accounting, lease payments are not included in expenses, but are recorded at debit 76.07.1. Lease obligations. The cost of equipment leased is taken into account on the credit of this account. Thus, after all leasing payments under the lease agreement, account 76.07.1 will be closed.
Although the equipment acquired on lease is not the property of the organization, it must still be registered and depreciated accordingly. This is done through the scheduled closing operation of the month in the "Operations-Closing Period".
Fig. 15
In conclusion, it is important to pay attention to the fact that for leasing operations there is a difference between accounting and tax, since in the latter leasing expenses are recorded minus tax depreciation. Program 1C 8.3 will automatically calculate depreciation and expenses for leasing, as well as reflect the difference between accounting and tax accounting. For this, in 1C 8.3, it is necessary to correctly compile the accounting policies of the enterprise.
Consider the example of accounting for leasing in 1C Accounting 8.3, when fixed assets are listed on the balance of the lessee.
First, make the receipt of the property. We go to the menu “OS and NMA”, then in the “” section we select “Receipt to leasing”. To create a new document, you need to click the "Create" button in the window that opens. A new document window will open.
First, fill in the header of the document. We indicate there:
- organization
- counterparty;
- contract with the counterparty;
- account of calculations indicate 76.07.1 .
Upon receipt of the lessee's balance sheet 1C 8.3, we make the following entries:
Registration of equipment and other property
Once you have created the receipt of fixed assets, you must take them into account. To do this, in the same section, select "".
Click the "Create" button and fill out the document:
- indicate that we accept equipment for accounting with;
- indicate the materially responsible person (MOT);
- indicate the location of the fixed asset.
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- type of operation - equipment;
- method of receipt - under a leasing agreement;
- then select the counterparty, contract and equipment from the directory "Nomenclature".
On the tab "Fixed assets" we indicate the property already from the directory "Fixed assets". In fact, this is a card of fixed assets.
Information for depreciation is on the “Accounting” tab. Here we fill in the following fields:
- accounting account: 01.03;
- accounting procedure:;
- further we indicate in what order depreciation will be charged.
I have it filled like this:
On the tab "Tax Accounting", as a rule, the same parameters are indicated.
Now the document can be posted. It should be noted that the data entered when the fixed asset was accepted for accounting are automatically reflected in its card:
How to reflect a monthly lease payment
The lease payment in the program is reflected in the receipt document in the “Shopping” menu. In the latest releases of 1C 8.3, the operation "Leasing Service" has been added to it:
An example of transactions for leasing services in 1C Accounting looks like this:
Consider the example of accounting for leasing in 1C Accounting 8.3, when fixed assets are listed on the balance of the lessee. Receipt of equipment leasing First, we make the receipt of property. We go to the menu “OS and NMA”, then in the section “Receipt of fixed assets” we select “Receipt on lease”. To create a new document, you need to click the "Create" button in the window that opens. A new document window will open. First, fill in the header of the document. We indicate there:
- organization
- counterparty;
- contract with the counterparty;
- the calculation account is indicated on 07/07/1.
Next, fill out the “Equipment” tab. We indicate what equipment we come in, quantity and price. Upon receipt of the lessee's balance sheet 1C 8.3, we make the following entries: Registration of equipment and other property After you have created the receipt of fixed assets, you need to take them to accounting.
If you need to change the reflection of the expenses of leasing payments, or make adjustments to the accounting for depreciation, you can use the document “Depreciation parameters of fixed assets” from the menu “fixed assets and intangible assets”. Choose the appropriate type of operation when creating a new document, depending on what goals you are pursuing.
Depreciation of equipment Despite the fact that the equipment was leased and does not yet belong to us, we still registered it with our company. In this regard, depreciation will be calculated at the close of the month (monthly as part of this example).
This procedure is standard and in case of difficulties, you can refer to our other article, where everything is described in detail.
Accounting for leasing from a lessee
Closing of the month: Depreciation and Recognition of Leasing Payments in Tax Accounting MENU: Transactions \\ Closing of the period \\ Closing of the month. Just hold the closing of the month of March 2015. There will be nothing special.
Depreciation with us will begin to be charged only from the next month after the commissioning of the fixed asset. Leasing payments will also begin to accrue from the next month.
Everything will be only in APRIL 2015. Therefore, we are closing the APRIL Month of 2015. And here comes the first depreciation charge: Posting correspondence is understandable.
Where did such numbers come from? According to accounting, our fixed asset “village” on 01 account in the amount of 3,240,000 rubles (document Acceptance of fixed assets for accounting). The useful life in accounting for us is 6 years \u003d 72 months.
So depreciation in accounting for one month: 3,240,000 / 72 \u003d 45,000 rubles.
Posting of leased property to 001 account
Important
Tab “Non-current asset”: Here, the main thing in the “Method of Receipt” field is to select the option “Under a leasing agreement”! This value is entered into the program specifically for the automation of leasing operations. Previously, there was no such Method of OS Receipt in the program.
Attention
After choosing “Method of receipt” \u003d “Under a leasing agreement”, the details “Contractor” and “Contract” will be available on the form of the document, which also need to be filled out. We fill them with the data of our lessor. The remaining fields are filled as usual.
Fixed assets tab: We don’t mention anything special here. But just in case, it’s not enough, we recall that when we create a new Fixed Asset (we call it “Vehicle Received in Leasing (Leasing Subject)”), we fill out its data to a minimum.
Because the basic data for filling out a card of a fixed asset is taken from the document Acceptance of fixed assets.
Accounting for leasing on the lessee's balance sheet in 1s 8.3 and an example of postings
According to tax accounting, our fixed asset “village” on 01 account in the amount of 2 500 000 rubles (document Acceptance of fixed assets for accounting). The useful life in tax accounting with us is 6 years \u003d 72 months. So depreciation in tax accounting for one month: 2 500 000/72 \u003d 34 722.22 (2) rubles. But we still have a special coefficient of 3 increasing - the leased asset is very quickly amortized for tax accounting purposes (document Acceptance for accounting of fixed assets \\ tab Tax accounting).
depreciation in tax accounting for one month: (2,500,000 / 72) * 3 \u003d 104,166.67 rubles.
Which, in fact, was reflected in our tax accounting posting. But besides the depreciation charge, at the Closing of the Month we have the operation “Recognition of Leasing Payments at NU”.
And the transactions for this operation are as follows: The text in the contents of the transaction reads as: “Adjustment of depreciation expenses by the amount of excess over leasing payments”.
Leasing in “1s: accounting 8”
We have more depreciation in tax accounting than a monthly lease payment! And here the question arises: how do you command me to understand, Tax Code of the Russian Federation ?! If depreciation was less than our monthly lease payment, then what would have gone into our expenses on OU? Firstly, depreciation. Secondly, the monthly lease payment minus depreciation. Add these two amounts: depreciation + monthly lease payment - depreciation \u003d monthly lease payment. That is, the amount of the monthly lease payment would have gone into expenses! But we have more depreciation than a monthly lease payment.
Why don't we take into account the full amount of depreciation in expenses - after all, it is more than a monthly lease payment. And by the way, in Consultant Plus in this situation we are doing just that.
And this is not bad: more expenses - less profit - less taxes.
How to keep fixed assets accounting (leasing) in 1s part 1
In the “Settlements” requisite, the account for the accounting of debts on leasing payments shall be indicated - 76.07.2 (76.27.2, 76.37.2) 76.37.1) We remember that on the account 76.07.1 - we keep the sum of all our rental obligations - BIG AMOUNT! On the account 76.07.2 - we take into account debts on current leasing (usually monthly) payments. This is a small amount if we pay it strictly according to the lease payment schedule, without delay.
Everything is filled almost automatically. It is only necessary to indicate the number and date of the Act on leasing payments. And do not forget to register an invoice at the bottom of the document Receipt of Goods and Services.
Accounting of leasing on the lessee's balance sheet in 1s 8.3 step by step
It turns out an interesting thing: all depreciation deductions are, as it were, the value of the leased asset; all lease payments are also the amount in the region of the cost of the leased asset. Depreciation charges are written off to expenses. If lease payments are also entirely charged to costs, it turns out that we will write off costs to almost two costs of the leased asset.
You can’t live like that! Therefore, the lease payment is reduced by the amount of depreciation. Then everything is fair: depreciation and lease payments in excess of the depreciation amount are taken into account.
Monthly leasing payment with us: 94,400 rubles, including VAT of 14,400 rubles. That is, a monthly lease payment without VAT \u003d 80,000 rubles. The amount of depreciation for tax accounting with us: 104 166.67 rubles.
On the first tab of the document we indicate the method of receipt of the asset - under the lease agreement. As the equipment itself, we will choose our Steepline 4SL03 CNC machine.
The division and warehouse are also indicated here. The score in our example will be 08.04.2. On the next tab - equipment, it is enough to indicate the main tool itself, which is located in the directory of the same name.
Inv. the number will be substituted automatically. We will not describe in detail the creation of filling in the OS directory. You should not have problems with this. Next, we move on to the next tab - “Accounting”. The correct filling of the data contained in it is very important, because you will configure not only the control unit, but also how depreciation will be calculated. The account in our case is 01.03. We also indicated that we will accrue depreciation in a linear way (in equal parts). Depreciation will take place on the account 02.03.
How to register leasing equipment in 001 account
It is necessary to indicate the initial cost for tax accounting purposes, which is equal to the amount of expenses of the LEASOR (namely the lessor, that is, the other side - not us!) For the purchase of the leased asset. "A way of reflecting the costs of leasing payments." As we remember, this is an account and analytics, where expenses are written off. In this case, for the purposes of NU. “The method of reflecting the costs of leasing payments” we called “Leasing payments”. From the inside, it looks like this: Tab “Depreciation bonus”: In our example, we did not touch it. Therefore, we will not look at it. Postings of the document “Acceptance for accounting of OS” will be as follows: We comment on these postings.
To do this, in the same section, select "Acceptance of accounting OS". Click the "Create" button and fill out the document:
- indicate that we accept equipment for accounting with commissioning;
- indicate the materially responsible person (MOT);
- indicate the location of the fixed asset.
- Free video tutorial on 1C Accounting 8.3 and 8.2;
- Self-tutorial on the new version 1C ZUP 3.0;
- A good course on 1C Trade Management 11.
- type of operation - equipment;
- method of receipt - under a leasing agreement;
- then select the counterparty, contract and equipment from the directory "Nomenclature".
On the tab "Fixed assets" we indicate the property already from the directory "Fixed assets".
Posting of leased property to 001 account Good afternoon! I ask for help, I came across a simple question at first glance - how much does it cost to pay a leasing car to 001 accounts, with or without VAT. There is no direct answer in the regulatory documents, the explanations in the literature contradict each other. We are the lessee, the car is on the lessor's balance sheet. Quote: Hello. The leased asset is reflected at the value specified in the contract Quote: Good afternoon! The primary document on the basis of which the leased asset is taken into account on the off-balance sheet account is the act of transfer and acceptance of the leased asset, drawn up by the parties to the leasing agreement.
It is logical to accept the amount indicated in this document, that is, in accordance with the leasing agreement itself. A similar position is contained in the Letter of the Department of the Ministry of Taxation of the Russian Federation for