Accounting entries for lease transactions. Accounting entries for lease transactions Calculation of rent in 1s

I have already told you how the accounting for the lease of premises is kept in 1C Accounting 8 ed. 3.0. Today I will talk about the reflection of this operation in the Taxi interface.

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

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

The rent in accordance with the contract consists of two parts: basic and additional. An additional part is, as a rule, utility bills. In addition, utility bills can be included in the total rent.

Lease 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 activities 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 costs will be charged to account 26.

For a trading organization, rental costs will be recorded on account 44.

For the purposes of tax accounting, lease payments will be 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 an object of taxation, then lease payments will also be included in expenses. For their inclusion there it is necessary that the rent payments have been paid.

Accounting for the lease of premises in 1C Accounting 8 edition 3.0.

To pay the rent, the program uses the documents "Payment order" and "Debit from the current account" (with the type of operation "Payment to the supplier"). The first document can be omitted if payment orders are immediately formed in the client-bank.

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

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

The heading of the document indicates the landlord and the contract with him. The tabular section reflects rental services. The cost of services, 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 reference book "Nomenclature" in the service folder, the name of the service "Rent of premises" is added. A new type of expense "Rent" is also added and it is indicated that these are other expenses.

Postings will be generated according to the document:

Dt 19.04 Ct 60.01 - VAT

If there is an invoice, it can be registered using the "Register invoice" hyperlink and on its basis a VAT deduction entry will be generated: Dt 68.02 Ct 19.04.

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

Dt 26 Kt 60.01 - rental services

Dt 19.04 Ct 60.01 - VAT

And according to the invoice, posting for the deduction of VAT: Dt 68.02 Kt 19.04.

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

Dt 60.01 Kt 60.02 - offset of the previously paid advance

Dt 26 Kt 60.01 - rental services

And the rent expenses will fall into the income and expense ledger.

With post-payment, there will be only one posting: Dt 26 Kt 60.01 - rental services

And then, when the 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.

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In this article, we will consider how to reflect the lease in 1C: Accounting 8 ?. If an organization cannot afford its own premises, then, as a rule, it uses rental services, and accordingly it is necessary to correctly reflect this operation in the information system. It makes sense to conclude a lease for a period of less than a year so that it is not subject to registration. In our example, we will consider the case when utility bills are included in the total rental price. Also, payment will be made in advance according to the concluded contract.

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The first step is to reflect the fact of payment to our service provider. To do this, go to the “Bank and cash desk” section and select the “Bank statements” item.

We will issue a write-off from the current account of our organization by clicking on the appropriate button in the form of a list of documents. Fill in the details of the documents, indicating the current account, counterparty, contract. Specify the payment amount and fill in the rest of the details if necessary.

In the window that opens, click on the “Receipt” button and select the type of operation Services (act). Similarly, we select our organization, counterparty and contract. We also indicate that VAT is included in the amount. Also, if the original documents were received, then you should check the box “Original received” and indicate the number of the act from the supplier. Adding the "Rent" service to the tabular section. In the second line of the “Nomenclature” column, you can specify the detailed content, later it will be displayed in the printed form of the document. Specify quantity and price.

Next, fill in the data in the column "Accounts". As mentioned, the accounting account depends on the type of activity of the organization and on which unit the rental services belong to. In our example, this is the lease of an administrative premises, so the write-offs will occur on account 26. For example, if it were a production facility, then account 20.01 should be indicated. Next, we indicate the cost item - “Rent”. Initially, such an item was not in the infobase, it was added to the list of cost items. And also in our case it is necessary to specify the unit - select "Head unit". The VAT account was filled on 19.04.

All the details of the document are filled in, click on the “Submit” button. Further, if an invoice was received from the supplier, it must be registered using the appropriate button at the bottom of the document, after indicating the date and number.

After that, an invoice document received for receipt will be created. Returning to the act by clicking the “Print” button, you can print both the act form itself and the registered invoice. In the form of an act, the content that we indicated in the tabular part was displayed.

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

General Accounting for Rental Costs

Premises rental may include a fixed (fixed price per square meter) and a variable part (utility payments, 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 the 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 the premises in expenses. The choice of the account for reflecting the calculation of rent depends on the purpose of the area (warehouse, office, production workshop, etc.):

• For debit: 20, 44, for 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 deductible.

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

The organization rented an office space of 30 m 2 . The cost is 1200 rubles / m per month (VAT 183 rubles).

Wiring:

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, air conditioning).
• Inseparable - improvements that cannot be moved, 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 landlord, otherwise he has the right not to reimburse their cost. An exception is the overhaul, which increases the initial value of the property.

Costs for inseparable improvements are taken into account:

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

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

• Debit 08 Credit 01 (for capital investments).

For improvements in this case, VAT is deductible. When the improvement is related to the maintenance of the premises in working order, the costs are written off at a time by posting:

• Debit 08 Credit 91.2.

If the works were not agreed with the landlord and he refuses to reimburse the costs, the residual value (after depreciation for the period of the lease 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 when the landlord reimburses the tenant for inseparable improvements, make the entry:

• Debit 60 Credit 08.

The organization repaired 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 rubles). The rent under the contract is 65,000 rubles. per month (VAT 9915 rubles). The period of use of the premises after repair is 18 months. Depreciation is 5280 rubles. per month.

Wiring:

The conclusion of lease agreements for industrial or office premises is a common practice for various enterprises and organizations. The conditions may vary, but as a rule, the contract is concluded for 11 months, so as not to register it in justice, the rent for the property is fixed and often includes utilities, payment to the landlord is made in advance within the framework of an agreed and signed contract.

In accordance with the established requirements in legislative acts, settlements with a company that leases a property in 1C Accounting are kept on account 76.05. In order for all postings to be carried out correctly, you must first create a new supplier in the directory of organizations and indicate that settlements with him should be carried out using account 76.05.

The procedure for reflecting the leased property on the accounts for the balance sheet

To make changes in the relevant accounting registers in 1C Accounting 8.3, manual data entry is used. To do this, you will need to carry out the following procedure:

• Enter the menu section, which contains all the operations and start creating a new element.
• Indicate the date when the premises were received for actual use on the basis of the acceptance certificate.
• Formulate and reflect the content of the fact of economic activity in the appropriate field.
• Determine the organization that has leased the premises if accounting is carried out for several organizations in one program.
• 001 should be indicated as a debit account. For this account, the lessor organization should be selected as the first subaccount, and the premises that were received for use as the second (it should be selected from the directory of fixed assets).
• There is no credit account in this transaction, so the corresponding field is not filled in.
• After entering information in all fields, you must close the document and write it to the 1C Accounting database.

The procedure for transferring an advance to the lessor

To reflect the fact that the advance payment for the lease has been paid, two documents should be created. The first is a payment order, and the second is the registration of the fact of payment (debiting funds from the organization's bank account). If an organization uses the Client-Bank service and payment orders are generated in it, then there is no need to duplicate their creation in 1C Accounting, just enter a document with which funds are debited from a bank account based on an extract received from a financial organization, and the program will perform all required changes in accounting registers automatically.

The correctness of the reflection of payment for leased property can be checked using processing in 1C Accounting, which allows you to view the postings resulting from the entry of the document.

The procedure for accounting for payment for leased property in the company's expenses

At the end of each month, the organization is obliged to reflect the accrued rent in expenses. The basis for such an operation is an act that the relevant services have been provided. However, it is not mandatory unless it is expressly stated in the contract.

To attribute the rent to expenses, accept the advance for offset and take into account the input VAT in 1C Accounting, it is recommended to use a document that reflects the receipt of services. When creating it, the following features should be considered:

• A document is created from the menu section, which is dedicated to working with purchases and receipts of goods and services.
• The type of operation is the act of rendering services.
• Specify the date (usually the last day of the month).
• Select a lessor organization from the directory of organizations 1C Accounting 8.3.
• Select services from those available in the "Nomenclature" directory. If there is no rental service in it, then you need to create it by filling in the appropriate fields.

• In the window that opens, specify a new account for the range of rental services. Typically this will be 01/20 as rent is usually a production cost.
• Next, you should choose which item group to attribute the rental costs to (usually, they are attributed to all products).
• You must specify the cost item for which the rent will be accounted for.
• After filling in all the required fields, the form for creating a new service can be closed, having previously saved it.

After entering the new service into the document on the receipt of services for the rent, all that remains is to pay the amount, and then post it and close it. Changes in the accounting system as a result of wires can be seen using the Dt / Kt button.

In order to accept VAT refund, it is necessary to post the invoice received from the service provider in the accounting system. In 1C Accounting, this procedure requires the following actions:

• In the document that reflects the posting of rental services, you must fill in the fields where you indicate the number and date of the invoice. After that, register. As a result of the actions, a new received invoice will be created.
• Next, you should go to it and indicate the date on which it should be held. The program will perform all actions automatically - it will make entries about the received invoice in the registers of the accounting system and reflect it in the VAT calculations for the period.
• After checking and editing the document, you should save it and finish working with it.

The procedure for deregistration of the leased premises

When the lease period comes to an end, the value of the property must be debited from the off-balance account 001. The basis for this is the act of transferring the property to the lessor. This operation is also performed manually. The recommended procedure for creating an operation is as follows:

• In the menu section 1C Accounting, you should create a new operation.
• The date of its implementation will be the date of transfer of the premises to the counterparty in accordance with the signed act.
• Formulate and describe the content of the operation.
• Next, you should select the organization that was the user of the property (with whom the contract was concluded and the act was signed).
• When forming a write-off operation, the account for debit posting is not indicated, and for credit it will be account 001. At the same time, the first subconto is the name of the lessor, and the second is the fixed asset itself.
• It is also mandatory to indicate the amount of the valuation of the leased premises, which must be determined by the lease agreement.
• Upon completion of filling in all the details, it is necessary to complete the work with the document and make the necessary postings.

To check the balance of settlements with the lessor, it is recommended to use standard reports - balance sheet for the account, analysis or account card, subconto analysis. All reports are located in the 1C Accounting solution menu section of the same name. When forming them, it is only necessary to correctly determine the counterparty or account number. After these steps, the program will automatically display the existing debt.

Thus, accounting for leased property is a rather complicated procedure, but using 1C Accounting tools, you can significantly simplify it and increase the efficiency of the accounting staff.

To do this, the organization has the right to open an additional subaccount to account 02, for example, “Depreciation on profitable investments leased out”: Debit 20, 91-2 Credit 02 subaccount “Depreciation on profitable investments leased out” - reflects the amount of depreciation accrued on the main leased asset. Situation: how to determine for accounting purposes whether the lease of property is a separate type of activity of the organization or is it a one-time operation? In accounting, the organization has the right to independently recognize income, including from the lease of property, income from ordinary activities or other income. It is necessary to proceed in this matter from the nature of the organization's activities, the type of income and the conditions for their receipt (for example, whether the incoming lease payments are a constant or periodic income of the organization). This is stated in paragraph 4 of PBU 9/99.

Features of equipment rental accounting in 2018

Lease 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 activities of the enterprise. For example, a manufacturing enterprise that rents premises for its production activities will record such expenses in 20 or 25 accounts.

For the purposes of tax accounting, lease payments will be 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 an object of taxation, then lease payments will also be included in expenses.

For their inclusion there it is necessary that the rent payments have been paid.

Accounting for renting premises in 1s accounting 8

The fact is that such a payment is essentially a pledge. It must be transferred by the landlord along with monthly payments.

Info

In accounting, reflect the security deposit by postings: Debit 51 Credit 76 - security deposit received. At the same time, reflect the amount of the security deposit on the balance sheet.

Accounting entries for lease transactions

In the article “Renting premises in 1C Accounting 8”, I already told you how accounting for renting premises in 1C Accounting 8 ed. 3.0. Today I will talk about the reflection of this operation in the Taxi interface.

Attention

Accounting for the lease of premises is relevant for small organizations that often do not have their own premises, so they have to rent it. The lease agreement for the premises is concluded on the basis of Chapter 34 of the Civil Code of the Russian Federation.

In addition, utility bills can be included in the total rent.

Car rental in 1s 8.3

• Menu: Operations - Accounting - Operations entered manually.
• Click the "Create" button and select the document type "Operation".
• Click the Add button to create a new transaction.
• In the "Account Dt" field, select the account for the leased fixed assets.
• In the "Subconto1 Dt" field, select the lessor from the "Contractors" directory.
• In the "Subconto2 Dt" field, select the fixed asset object accepted for temporary use (lease).
• In the "Amount" field, reflect the cost of the object accepted for accounting.
• In the field "Content" you can specify the name of the operation.
• For the "Operation" document, the "Accounting statement" printable form is intended, which can be printed by clicking the "More - Accounting statement" button.
• Click the Save and Close button to save and post the document.
Rice. 1 Fig.

Rent: accounting and taxation

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 reference book "Nomenclature" in the service folder, the name of the service "Rent of premises" is added. A new type of expense "Rent" is also added and it is indicated that these are other expenses. Postings will be generated according to the document: Dt 60.01 Kt 60.02 - offset of the previously paid advance Dt 26 Kt 60.01 - rental services Dt 19.04 Kt 60.01 - VAT If there is an invoice, it can be registered using the "Register invoice" hyperlink and based on it a posting for the deduction of VAT will be generated: Dt 68.02 Kt 19.04. If the rental services were not paid in advance, there will be only two entries: Dt 26 Kt 60.01 - rental services Dt 19.04 Kt 60.01 - VAT And on the invoice, the entry for VAT deduction: Dt 68.02 Kt 19.04.

How is the rental of premises reflected in "1s accounting 8"?

Specify the actual useful life, which is calculated from the day the asset is put into operation by the first owner. After that, note the amount of depreciation accrued during this time and note the total useful life.

At the end, the residual is knocked down and the contractual cost of the OS is paid. 4 Specify the data on the fixed asset object on the date of registration in accounting by the receiving party. To do this, section 2 of the act is filled out. Specify the cost of the object, and also select the depreciation method.

After that, fill in a brief individual characteristic of the OS object. 5 Write down the conclusions of the commission for the acceptance and transfer of fixed assets on the third page of the act in the form No. OS-1. Indicate whether the object meets the specifications, and list the points that need to be improved.

Certify the document with the signature of all members of the commission and the seal of the parties.
It should be said that the lease agreement is concluded on the basis of Chapter 34 of the Civil Code of Russia. The term of the agreement is usually specified in the contract. If the term is not defined, then the agreement is concluded for an indefinite period. Note that a lease agreement concluded for a period of more than a year needs state registration. The fee consists of 2 parts: additional and main. Utilities, of course, are an additional part. This type of payment can be paid separately or included in the total rental amount.

Lease expenses are recognized monthly. In accounting, these expenses are related to expenses for ordinary activities and, depending on the work of the organization, are reflected in accounts 20-29 and 44. As stated in Article 264 of the Tax Code of Russia, rental payments in tax accounting are related to other expenses.

Reflection in 1s equipment rental under a lease agreement

VAT on the purchased car; Debit 60 Credit 51 - 400,000 rubles. - the cost of the car has been paid; Debit 03 sub-account "Own property" Credit 08– 338,983 rubles. - a car intended for rental is accepted for accounting; Debit 68 subaccount “VAT settlements” Credit 19–61,017 rubles. - accepted for deduction of VAT on the car; Debit 03 subaccount "Property leased" Credit 03 subaccount "Own property" - 338,983 rubles. - Rented a car. In February: Debit 20 Credit 02 sub-account "Depreciation on profitable investments leased out" - 5650 rubles. - reflects the amount of accrued depreciation on a leased car. All other expenses that the lessor must pay under the contract or law (for example, transportation), reflect in a similar manner.

The amount transferred to the lessor upon the purchase of property must be debited to account 08: Dt 08 Kt 76. The rent that was transferred to the owner before the purchase of the equipment is also taken into account on account 08 and is depreciated: Dt 08 Kt 02.

After all the costs of buying out the leased equipment are collected on account 08, they are debited to account 01 upon commissioning: Dt 01 Kt 08. Answers to questions on accounting for equipment rental Question No. 1. The lease agreement does not specify the cost of the equipment to be leased. How can a tenant evaluate an object, and at what cost should it be reflected off the balance sheet? In this situation, you can choose one of three options:

1. You can appraise 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.