METHODOLOGICAL FOUNDATIONS OF THE LEASE OF FIXED ASSETS AND THEIR ACCOUNTING

Keywords

rent, repurchase, fixed assets, leased fixed assets, depreciation of fixed assets, calculation of the redemption price, rental payments, rental interest

Annotation

In the conditions of the formation of a free market economy for organizations that do not have the opportunity to acquire property necessary for economic activity, the most optimal form of commercial relations is the lease of fixed assets. The article describes the methodological foundations of the lease of fixed assets and their accounting. At the same time, important aspects of lease relations between business entities are considered. The article describes the methodological foundations of the lease of fixed assets and their accounting. At the same time, important aspects of leasing relations between business entities are considered.

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