WHAT YOU NEED TO KNOW IF THE LESSON REMOVES THE LEASED OBJECT FOR SOME REASON

Early termination of the leasing agreement and return of the leased object to the lessor

Good afternoon, Nikolay. The program has special documents to reflect the return of the leased asset. In case of early termination of the leasing agreement and return of the leased property, the following actions must be performed in the program: 1. Before writing off fixed assets, generate SALT for the month of December according to: - debit account. 01.03 – Initial cost of the OS; - debit account 01.K – The balance of the non-depreciable part of the cost of fixed assets in NU - on a credit account. 02.03 – accrued depreciation. 2. Document the transfer of leased property to the lessor with the document Write-off of fixed assets: - Write-off account - 91.02; — Other income and expenses — Other non-operating income (expenses) not accepted in the NU must be unchecked — Accepted for tax accounting. Postings according to the document: - Dt 20.01 (26, 44) Kt 02.03 - Additional depreciation for December; — Dt 20.01(26, 44) Kt 01.K — Recognition of lease payments for December as expenses; Postings for writing off the leased asset - Dt 02.03 Kt 01.09 - Dt 01.09 Kt 01.03 - Dt 01.09 Kt 01.K - Dt 91.02 Kt 01.09 3. Form the SALT again. Fixed asset written off accounts must be closed 4. Generate SALT for account 76.07. Loan balance p. 76.07.1 shows arrears of rental obligations. Loan account 76.07.2 reflects unpaid lease payments, if any. In the debit of account 76.07.9, the balance of deferred VAT on rental obligations. 5. Upon transfer of the leased asset, rental obligations cease. Complete the Debt Adjustment document.

To write off accounts receivable on account 76.07.9, in the Debt Adjustment document, select: - type of transaction - Other adjustments; — Debtor – Lessor; — Lender – Lessor; Fill out the tabular part of the Accounts Receivable tab by clicking the Fill button. The table part will be filled in automatically. Since account 76.07.9 does not contain NU, clear the amount in the NU Amount column. On the Accounts tab, specify Account for writing off accounts receivable – 76.07.1. Specify the counterparty - the Lessor and the agreement.

To write off accounts payable on account 76.07.9, fill out another document Debt adjustment, select: - type of transaction - Other adjustments; — Debtor – Lessor; — Lender – Lessor; Fill out the tabular part of the Accounts Payable tab by clicking the Fill button. The table part will be filled in automatically. Since account 76.07.1 also does not maintain NU, clear the amount in the NU Amount column. On the Accounts tab, indicate: — Accounts payable write-off account – 91.01; — The item of other income and expenses — Other non-operating income (expenses) not accepted in NU must be unchecked — Accepted for tax accounting

6. Generate SALT for account 76.07 Accounts must be closed. Only account 76.07.2 will not be closed - if there are unpaid lease payments
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VAT on advance payment upon return of the leased asset

The return to the lessor of the leased asset belonging to him is not recognized as a sale and, therefore, is not subject to VAT taxation (clause 1, article 39 of the Tax Code of the Russian Federation, clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Accordingly, the obligation to calculate VAT when returning the leased asset from the lessee to the lessor does not arise regardless of whose balance sheet the leased asset is recorded on (the lessor or the lessee).

When concluding a leasing agreement, the parties may provide for the payment of advance payments and, if it is transferred, the lessee has the right to deduct VAT from the amount of this advance payment (clause 12 of Article 171 of the Tax Code of the Russian Federation, clause 9 of Article 172 of the Tax Code of the Russian Federation). Upon receipt from the lessor of an invoice for the lease payment for the period of use of the object, the VAT on the advance previously accepted for deduction is subject to restoration (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

For a situation where the lessee applied a tax deduction for VAT on the advance payment paid to the lessor, it is important to take into account that one of the mandatory conditions for the restoration of the amounts of VAT accepted for deduction when transferring the prepayment upon termination of the contract is the return of the corresponding amounts of advance payments (clause 3, clause 3, art. 170 of the Tax Code of the Russian Federation).

Thus, the basis for the restoration of VAT amounts previously accepted for deduction from the advance arises for the lessee only when the lessor returns to him the previously transferred advance.

In the situation under consideration, it is not the return of funds, but the offset of the advance. An advance paid towards lease payments ceases to be such, but becomes compensation for losses, i.e. the advance payment ceases to be an advance payment towards a VAT-taxable transaction.

Offsetting mutual claims can be classified as the return of an advance for the purposes of applying paragraphs. 3 p. 3 art. 170 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of the Russian Federation dated 04/01/2014 N 03-07-RZ/14444, dated 06/22/2010 N 03-07-11/262).

In clause 3.1 of the Determination of the Constitutional Court of the Russian Federation dated November 8, 2018 N 2796-O, it is noted that those amounts of VAT that, following the results of the tax period, lose their advance nature at the end of the tax period are subject to restoration (see Letter of the Federal Tax Service of Russia dated December 29, 2018 N SA-4-7/ 26060).

Thus, if the lessee previously exercised the right to deduct VAT on the advance paid to the lessor, then at the time of offset of mutual claims he will have to restore the VAT in the appropriate part (the balance of the advance).

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How can a lessee record the return of leased property in accounting?

If the repurchase of the property is not provided for in the agreement, then at the end of the agreement the lessee must return the leased asset (Clause 5, Article 15 of the Law of October 29, 1998 No. 164-FZ).

Documenting

The return of property to the lessor must be documented (for example, a transfer and acceptance certificate). This requirement follows from the provisions of Part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ, which states that all business transactions must be documented with primary documents.

Accounting

The reflection of the transaction for the return of leased property in the accounting of the lessee depends on whose balance sheet it is listed on:

— on the balance sheet of the lessor; - on the balance sheet of the lessee.

This follows from section III of the instructions approved by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15. This document can be used to the extent that does not contradict later regulatory legal acts on accounting (letter of the Ministry of Finance of Russia dated July 3, 2007 No. 07- 05-06/180).

Property on the lessor's balance sheet

In accounting, leased property that remains on the lessor’s balance sheet is taken into account on the balance sheet in account 001 “Leased fixed assets.”

Complete the operation to return the leased property using the following entry:

Loan 001 – property received under lease is written off off-balance sheet in connection with its return to the lessor.

This is stated in paragraph 1 of paragraph 10 of the instructions approved by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15.

An example of reflecting the return of the leased asset in the lessee's accounting. The property is recorded on the lessor's balance sheet

Due to the expiration of the contract, OJSC “Production Company Master” returns the leased equipment to the lessor.

The leased asset was received in January 2010 for a period of 5 years (60 months). The cost of the property is 967,000 rubles. (including VAT – RUB 147,508). The total amount of leasing payments for the entire leasing period is RUB 1,300,000. (including VAT - 198,305 rubles) The lessee made payments according to the schedule monthly in equal installments of 21,667 rubles. (RUB 1,300,000: 60 months), including VAT in the amount of RUB 3,305. (RUB 198,305: 60 months).

According to the terms of the agreement, leasing equipment is on the balance sheet of the lessor. In January 2010, the lessee made the following entries in accounting:

Debit 001 – RUB 819,492. (967,000 rubles – 147,508 rubles) – reflects the cost of the leased asset specified in the agreement in the amount of costs for the acquisition of property by the lessor; Debit 20 Credit 60 – 18,362 rub. (RUB 21,667 – RUB 3,305) – lease payment accrued for January; Debit 19 Credit 60 – 3305 rub. – input VAT on leasing services for January is taken into account; Debit 68 subaccount “Calculations for VAT” Credit 19 – 3305 rub. – submitted for deduction of input VAT on leasing services for January; Debit 60 Credit 51 – 21,667 rub. – the lease payment for January is listed.

Monthly from February 2010 to December 2014:

Debit 20 Credit 60 – 18,362 rub. (RUB 21,667 – RUB 3,305) – lease payment accrued for the corresponding month; Debit 19 Credit 60 – 3305 rub. – input VAT on leasing services for the corresponding month is taken into account; Debit 68 subaccount “Calculations for VAT” Credit 19 – 3305 rub. – submitted for deduction of input VAT on leasing services; Debit 60 Credit 51 – 21,667 rub. – the leasing payment for the month is listed.

In December 2014:

Loan 001 – RUB 819,492. – property received under a leasing agreement is written off.

Property on the balance sheet of the lessee

The leased property, which according to the agreement is transferred to the balance of the lessee, is taken into account as a fixed asset.

During the term of the contract, the lessee had to charge depreciation on the leased asset recorded on its balance sheet.

The procedure for recording the operation of returning leased property to the lessor's balance sheet contains paragraph 10 of the instructions approved by Order No. 15 of the Ministry of Finance of Russia dated February 17, 1997. However, it can be used only to the extent that does not contradict the current Chart of Accounts and Instructions for its application.

When returning the leased asset, the lessee writes off its residual value from accounting (clause 29 of PBU 6/01). At the same time, the lessee must reflect the termination of the remaining obligations to the lessor accrued at the time of receipt of the property. During the term of the contract, these obligations were repaid at the time of depreciation.

To account for the disposal of the leased asset, it is permissible to open a separate sub-account “Disposal of fixed assets received under lease” to account 01. This procedure follows from the Instructions for the chart of accounts (account 01).

Starting from the month following the month of return of the leased asset, stop accruing depreciation (clause 22 of PBU 6/01).

Situation: how to reflect the return of property to the lessor in accounting? According to the agreement, the leased item was listed on the balance sheet of the lessee

Reflect the return of leased property without using financial statements.

This is due to the fact that when the leased asset is returned, no sale occurs. Therefore, income and expenses associated with the disposal of this property are not formed in the accounting of the lessee (clause 2 of PBU 9/99, clause 2 of PBU 10/99).

However, this procedure is not directly enshrined in accounting regulations. In addition, according to paragraph 10 of the instructions approved by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15, to reflect the return of the leased asset, canceled account 47 “Sales and other disposal of fixed assets” should be used. Therefore, in practice, organizations use various options for accounting for the return of the leased asset to the lessor’s balance sheet. Including the general procedure for disposal of fixed assets. But in private explanations, specialists from the Russian Ministry of Finance indicate that it is not correct to reflect the return of leased property using financial performance accounts.

The operation to return leased property to the lessor’s balance sheet can be reflected as follows:

Debit 02 subaccount “Depreciation on property received under lease” Credit 01 subaccount “Fixed assets received under lease” – depreciation accrued during the period of operation of the leased asset is repaid;

Debit 76 subaccount “Cost of the leased asset” Credit 01 subaccount “Fixed assets received on lease” - property received on lease is deregistered (at residual value).

The described procedure corresponds to the provisions of the current Chart of Accounts (Instructions for the Chart of Accounts - accounts 01, 02).

An example of reflecting in the lessee's accounting the return of the leased asset to the lessor. The property is recorded on the lessee's balance sheet

In January 2009, Proizvodstvennaya OJSC received production equipment under a leasing agreement without the right to buy for a period of 5 years (60 months). Under the terms of the agreement, the equipment is listed on the lessee’s balance sheet and must be returned to the lessor in January 2014. The cost of the property is 967,000 rubles. (including VAT – RUB 147,508). The total amount of leasing payments under the agreement is RUB 1,300,000. (including VAT – RUB 198,305). The monthly leasing payment amount according to the schedule is RUB 21,667. (including VAT - 3305 rubles). The first payment is due in January 2009.

The accountant of Master OJSC determined the useful life based on the contract term - 5 years (60 months). In accounting, an organization calculates depreciation using the straight-line method. In January, the following entries were made in the lessee’s accounting:

Debit 08 subaccount “Property received under lease” Credit 76 subaccount “Cost of the leased item” – 819,492 rubles. (967,000 rubles – 147,508 rubles) – the cost of the property received is reflected on the balance sheet; Debit 01 sub-account “Fixed assets received on lease” Credit 08 sub-account “Property received on lease” – 819,492 rubles. – equipment leased was put into operation.

Monthly starting from January 2009 until the end of payments according to the leasing schedule in December 2013:

Debit 20 Credit 60 subaccount “Payments for the use of the leased asset” – 18,362 rubles. (RUB 21,667 – RUB 3,305) – lease payment accrued for the current month; Debit 19 Credit 60 subaccount “Payments for the use of the leased asset” – 3305 rubles. – input VAT on the lease payment amount is taken into account; Debit 68 subaccount “Calculations for VAT” Credit 19 – 3305 rub. – submitted for deduction of input VAT on leasing services; Debit 60 subaccount “Payments for the use of the leased asset” Credit 51 – 21,667 rubles. – the lease payment for the current month has been paid.

Monthly from February until the month of property return (January 2014):

Debit 76 subaccount “Cost of the leased asset” Credit 02 subaccount “Depreciation of property received under lease” – 13,658 rubles. (RUB 819,492: 60 months) – depreciation was accrued for the current month to reduce the amount of liabilities for the cost of property received for temporary use.

When the property was returned (in January 2014), the following entries were made in accounting:

Debit 76 subaccount “Cost of the leased asset” Credit 02 subaccount “Depreciation of property received under lease” – 13,658 rubles. – depreciation was accrued for the last month in which the property was recorded on the lessee’s balance sheet. Debit 02 subaccount “Depreciation on property received under lease” Credit 01 subaccount “Disposal of fixed assets” – 819,492 rubles. (RUB 13,658 × 60 months) – reflects depreciation accrued over the period of operation of the leased asset.

Situation: how to reflect in the lessee's accounting the transfer of obligations under the contract to another lessee? The leased item is on the balance sheet of the lessee. There is no debt to the lessor for lease payments

The transfer of rights under a leasing agreement is reflected in accounting in the same manner as the transfer of debt, but taking into account the specifics of the leasing agreement. (see also transfer of debt between legal entities - postings)

A leasing agreement (financial lease) is a separate type of lease agreement (Article 625 of the Civil Code of the Russian Federation). The tenant has the right, with the consent of the lessor, to transfer his rights and obligations under the lease agreement to another person, that is, to transfer the property for lease (Clause 2 of Article 615 of the Civil Code of the Russian Federation). When rehiring, the tenant is replaced in the obligations arising from the lease agreement. Therefore, rehire must be carried out in compliance with the requirements for the assignment of the right of claim and transfer of debt (subclause 1, 2 of Article 391, clause 1 of Article 389 of the Civil Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 14, 2009 No. 03-03-06/1 /463).

In the accounting of the lessee, reflect the transfer of the leased asset under the debt transfer agreement with the following entries:

Debit 76 subaccount “Cost of the leased asset” Credit 76 subaccount “Calculations for re-leasing” - reflects the amount of obligations under the leasing agreement transferred to the new lessee;

Debit 02 subaccount “Depreciation of property received under lease” Credit 01 subaccount “Fixed assets received under lease” – the amount of accumulated depreciation of the leased asset is written off;

Debit 76 subaccount “Calculations for re-leasing” Credit 01 subaccount “Fixed assets received on lease” - the residual value of the leased asset is written off.

The described procedure corresponds to the provisions of the current Chart of Accounts (Instructions for the Chart of Accounts - accounts 01, 02, 76).

Expenses associated with the return of leased property

The leasing agreement may include a condition on the provision by the lessor of additional services (clause 2 of article 7 of the Law of October 29, 1998 No. 164-FZ). Expenses associated with the return of leased property, which under the contract or law must be paid by the lessee (for example, transportation), are reflected in accounting entries:

Debit 20 (23, 25, 26, 29, 44, 91-2...) Credit 76 (60, 70, 69...) - reflects expenses associated with the return of the leased asset (depending on the nature of the use of the returned property - in the main activity, for management needs, etc.).

This follows from paragraphs 5, 7 and 11 of PBU 10/99.

Income tax

Costs associated with the return of leased property (for example, delivery costs) should be taken into account when calculating income tax if the responsibility for their implementation is assigned to the lessee by agreement or law (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Take such costs into account when calculating income tax as part of other production expenses. For example:

— expenses for the maintenance of official transport (if delivered on our own) on the basis of subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation;

- costs of paying for the services of third-party providers (when delivering with the assistance of a third-party carrier) on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Costs associated with the return of property leased for service industries and farms should be taken into account separately (Article 275.1 of the Tax Code of the Russian Federation). Do not take into account the costs associated with the return of non-production objects received on lease when calculating income tax. This is due to the fact that all expenses that reduce the tax base must be economically justified (clause 1 of Article 252 of the Tax Code of the Russian Federation). That is, they are related to the production activities of the organization.

When using the accrual method, take into account the costs associated with the return of the leased property in the period to which they relate (for example, the costs of delivery by a third-party carrier - after receiving from him a document confirming the provision of the service) (paragraph 1, clause 1, article 272 Tax Code of the Russian Federation). When using the cash method, expenses associated with the return of property to the lessor are recognized after they have been paid (clause 3 of Article 273 of the Tax Code of the Russian Federation).

The lessee does not bear expenses in the form of the value of the (residual) property transferred to the lessor at the end of the leasing agreement (regardless of whose balance sheet the leased asset was recorded on). This is explained by the fact that when the leased property is returned, there is no sale. Since throughout the entire period of validity of the leasing agreement, the lessor remains the owner of the property (Clause 1, Article 11 of the Law of October 29, 1998 No. 164-FZ).

Property on the lessor's balance sheet

If the property was accounted for on the lessor’s balance sheet, then no depreciation was accrued on it during the term of the agreement. When calculating income tax, only the amount of leasing payments according to the schedule was taken into account. Accordingly, the mere fact of returning the property to the lessor does not affect the procedure for accounting for costs. The moment of termination of accounting for expenses in the form of leasing payments is determined by the schedule for the provision of leasing services.

This follows from subparagraph 10 of paragraph 1 of Article 264 and subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation.

Property on the balance sheet of the lessee

If the property was accounted for on the balance sheet of the lessee, then during the term of the contract, leasing payments were taken into account minus the amounts of accrued depreciation (clause 1 of Article 256, clause 10 of Article 258 of the Tax Code of the Russian Federation). When returning property to the lessor's balance sheet, stop accruing depreciation from the 1st day of the month following the month of such transfer. This follows from paragraph 5 of Article 259.1, paragraph 10 of Article 259.2 of the Tax Code of the Russian Federation.

If by the month of return of the property its original cost has already been fully depreciated, then the leasing payments provided for in the schedule for the month of return should be taken into account in expenses in full. This approach is set out in the letter of the Ministry of Finance of Russia dated March 29, 2006 No. 03-03-04/1/305.

If, according to the terms of the contract, the date of return of the property falls in the month following the last lease payment, then please note that costs cannot be re-included as expenses (clauses 1 and 5 of Article 252 of the Tax Code of the Russian Federation). In addition, according to subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the amount of depreciation cannot exceed the amount of the lease payment. Therefore, do not take into account depreciation accrued after the accrual of leasing payments has ceased according to the schedule when calculating income tax.

An example of how to reflect the return of property received under lease in accounting and taxation of the lessee. The property is recorded on the lessee's balance sheet

The useful life according to the classification of fixed assets subject to application for tax purposes is 6 years (72 months). In accounting and tax accounting, an organization calculates depreciation using the straight-line method.

The monthly depreciation rate was: 1: 72 months. × 100% = 1.3889%. The monthly depreciation amount is equal to: (967,000 rubles – 147,508 rubles) × 1.3889% = 11,382 rubles.

The following entries were made in the organization's accounting records.

In January: Debit 08 subaccount “Property received on lease” Credit 76 subaccount “Cost of the leased item” - 819,492 rubles. (967,000 rubles – 147,508 rubles) – reflects the cost of the equipment received on the balance sheet; Debit 01 sub-account “Fixed assets received on lease” Credit 08 sub-account “Property received on lease” – 819,492 rubles. – leasing equipment was put into operation; Debit 20 Credit 60 – 18,362 rub. (RUB 21,667 – RUB 3,305) – lease payment accrued for January; Debit 19 Credit 60 – 3305 rub. – input VAT has been taken into account on the amount of the leasing payment for January; Debit 68 subaccount “Calculations for VAT” Credit 19 – 3305 rub. – submitted for deduction of input VAT on the leasing payment for January; Debit 60 Credit 51 – 21,667 rub. – the lease payment for January is listed.

The organization uses the accrual method and pays taxes monthly. When calculating income tax for January, the accountant took into account the amount of the lease payment in expenses - 18,362 rubles. Since accounting in January also recognized an expense in the amount of 18,362 rubles, there are no differences according to PBU 18/02.

Monthly starting from February 2009 until the end of payments according to the leasing schedule in December 2013:

Debit 76 subaccount “Cost of the leased asset” Credit 02 subaccount “Depreciation of property received under lease” – 11,382 rubles. – depreciation has been calculated on leased equipment for the current month; Debit 20 Credit 60 – 18,362 rub. – the lease payment for the current month has been accrued; Debit 19 Credit 60 – 3305 rub. rub. – input VAT on the amount of the lease payment for the current month is taken into account; Debit 68 subaccount “Calculations for VAT” Credit 19 – 3305 rub. – submitted for deduction of input VAT on the lease payment for the current month; Debit 60 Credit 51 – 21,667 rub. – the lease payment for the current month is listed.

In tax accounting, monthly from February 2009 until December 2013, the accountant recognized as expenses the amount of leasing payments minus accrued depreciation - 6980 rubles. (18,362 rubles – 11,382 rubles) and the amount of accrued depreciation – 11,382 rubles.

Thus, the total amount of expenses recognized in tax accounting for 5 years is 1,101,720 rubles. ((RUB 6,980 + RUB 11,382) × 59 months + RUB 18,362), is equal to the amount of costs reflected in accounting for the same period (RUB 18,362 × 60 months). Therefore, there is no difference according to PBU 18/02.

When the property was returned in January 2014, the following entries were made in accounting:

Debit 76 subaccount “Cost of the leased asset” Credit 02 subaccount “Depreciation of property received under lease” – 11,382 rubles. – depreciation was accrued for the last month in which the property was recorded on the lessee’s balance sheet; Debit 02 subaccount “Depreciation on property received under lease” Credit 01 subaccount “Disposal of fixed assets” – 682,290 rubles. (RUB 11,382 × 60 months) – depreciation accrued over the period of operation of the leased asset is reflected; Debit 76 subaccount “Cost of the leased asset” Credit 01 subaccount “Fixed assets received on lease” – 137,202 rubles. (RUB 819,492 – RUB 682,290) – the residual value of the leased property is written off.

In January 2014, expenses related to the leasing agreement were absent in both accounting and tax accounting.

VAT

The operation of returning leased property to the lessor is not subject to VAT. This is due to the fact that the lessee does not have ownership rights to this property; accordingly, the sale of property - the object of taxation - does not arise (subclause 1, clause 1, article 146, clause 1, article 39 of the Tax Code of the Russian Federation, clause 1, art. 11 of the Law of October 29, 1998 No. 164-FZ).

Amounts of input VAT, for example, on the cost of delivery services by third-party carriers, can be deducted if you have an invoice and relevant primary documents (in addition, other conditions necessary for applying the deduction must be met) (subclause 1, clause 2, art. 171, clause 1 of article 172 of the Tax Code of the Russian Federation).

simplified tax system

The tax base of simplified organizations that pay a single tax on income, expenses associated with the return of property received under lease, are not reduced (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

Costs associated with the return of leased property should be taken into account when calculating the single tax only if they are provided for in Article 346.16 of the Tax Code of the Russian Federation and the obligation to bear them is assigned to the lessee by agreement or law (clause 1 of Article 252 of the Tax Code of the Russian Federation). This applies, for example, to the costs of delivering leased property back to the lessor without the involvement of third-party carriers. When calculating the single tax, such costs can be taken into account under the following expense items:

- expenses for the maintenance of official transport - on the basis of subparagraph 12 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation;

- input VAT on the cost of fuel and lubricants - on the basis of subclause 8 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation.

Do not take into account the costs associated with the return of non-production objects when calculating the single tax. This is due to the fact that all expenses that reduce the tax base must be economically justified (clause 2 of article 346.16 and clause 1 of article 252 of the Tax Code of the Russian Federation). That is, they are related to the production activities of the organization.

In this case, a prerequisite for recognizing expenses is their payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

The lessee has no expenses in the form of the value of the property transferred back to the lessor at the end of the leasing agreement. This is explained by the fact that the returned property remains the property of the lessor (Clause 1, Article 11 of the Law of October 29, 1998 No. 164-FZ).

UTII

The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the operation to return property received under lease does not affect the calculation of the single tax. However, if the leased asset was used in activities subject to UTII, its disposal may reduce the number of physical indicators taken into account when calculating the amount of imputed income.

Combining UTII with other regimes

The lessor may incur costs associated with the return of leased property (for example, delivery costs). If leased property is used simultaneously in activities subject to UTII and in activities for which taxes are paid according to the general taxation system, then such costs must be distributed (clause 9 of Article 274 of the Tax Code of the Russian Federation).

Distribute the amount of input VAT (allocated in the invoice) from the cost of third-party services according to the methodology established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.

To the received share of expenses (for example, for transportation) for the activities of an organization subject to UTII, add the amount of VAT that cannot be deducted (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

An example of the lessee's distribution of expenses associated with the return of leased property. The organization combines the general taxation system and UTII

LLC "Trading Company Hermes" sells goods wholesale and retail. For wholesale transactions, the organization applies a general taxation system. Retail trade has been transferred to UTII.

Hermes pays income tax monthly. The accounting policy of the organization states that expenses related to several types of activities are distributed in proportion to the share of income received from different types of activities for each month of the reporting (tax) period.

The organization entered into a leasing agreement with CJSC Alfa. The subject of leasing is a car. The vehicle is designed to transport goods sold wholesale and retail. The term of the leasing agreement is 5 years (60 months). At the end of the leasing agreement (in May), Hermes returns the car to Alfa. The amount of costs for delivery of the car (with the involvement of a third-party carrier), which Hermes bears under the leasing agreement, is 59,000 rubles. (including VAT – 9000 rubles).

The amount of income received by Hermes in May was: - from wholesale trade (excluding VAT) - 21,000,000 rubles; — for retail trade – 9,000,000 rubles.

In order to correctly distribute the costs associated with the return of leased property between the two types of activities, the Hermes accountant compared the income from wholesale trade with the total amount of income.

The share of income from wholesale trade in total income for May is: RUB 21,000,000. : (RUB 21,000,000 + RUB 9,000,000) = 0.7. The share of expenses associated with the return of a leased car, which relates to activities on the general taxation system, is equal to: (59,000 rubles – 9,000 rubles) × 0.7 = 35,000 rubles. The accountant took this amount into account when calculating income tax for January–May.

The share of expenses associated with the return of the leased car, which relates to the activities of the organization subject to UTII, amounted to: 50,000 rubles. – 35,000 rub. = 15,000 rub.

The amount of VAT that can be deducted from the cost of fuel and lubricants used during delivery can be determined by an accountant based on the results of the second quarter.

Property tax

The procedure for paying property tax on a leased asset depends on whose balance sheet it is recorded on. For more information about this, see Who and in what order must pay property tax when leasing.

Leasing is a financial lease. Today leasing services are in great demand.

But our life is so unpredictable: today we lease equipment, but tomorrow there is no way to pay, and the lessor confiscates this equipment. And already when the leased asset is withdrawn, lessees only begin to study the legislation in detail. Of course, it is better to do this before the deal is terminated. This is exactly what we will talk about in this article: what do you need to know if the lessor withdraws the leased asset?

First, let's look at a practical situation, and then draw conclusions from it.

A financial lease (leasing) agreement dated May 17, 2012 for a forage harvester for a period of 84 months was concluded between a well-known leasing company (let's call it OJSC Leasing) and an agricultural organization (SPK Kolkhoz). The total amount of leasing payments amounted to 4,400 thousand rubles. In fact, the combine arrived with a delay - in October 2012.

The cooperative’s payment schedule began to be violated in 2013 (bad years, high debt load, etc.); The company repeatedly turned to the lessor with requests for a deferred payment, but they were not satisfied. As a result, OJSC Leasing filed a lawsuit to seize property from the lessee and collect debt (penalties and non-receipts). By decision dated December 25, 2014, the claim for debt collection was satisfied, but the claim for seizure of property was not, since the leasing agreement was valid and evidence of its termination was not provided.

After the trial, OJSC Leasing sends SPK Kolkhoz a notice dated May 15, 2015, in which it reports a unilateral refusal to perform (termination) of the financial lease (leasing) agreement as of May 15, 2015. The Notification also states the obligation to cease operation of the leased asset and return it by May 31, 2015, according to the transfer and acceptance certificate, to the lessor’s representative at the legal address of SPK Kolkhoz. If the leased items are not returned to the lessor by the specified date, fees will be charged for the possession and use of the leased items in the amount of payments established by the agreement.

The Notice of Termination of the Agreement did not inform the lessee about the possible consequences of termination of the agreement. The lessee approximately calculated that the use of equipment for the 2nd season out of the useful life of 7 years established by the Classifier corresponds to the amount of payments paid.

Namely: out of the total amount under the contract, 4,400 thousand rubles. 1,500 thousand rubles were paid. (this does not take into account penalties and fines for late payments), which is 34%. From the moment of transfer of equipment (10/15/2012) to the notification of termination of the contract (05/15/2015), 31 months passed: 36.9% of the total term (84 months) of the contract (which corresponds to the useful life of the combine).

Until May 31, 2015, representatives of the lessor did not contact the address where the cooperative (and the combine) is located. The cooperative has not operated the combine since the receipt of the Notice of Termination of the Contract.

A representative of Leasing OJSC arrived to pick up the combine on 06/07/2016 (more than 1 year from the date stated in the Notification), and the combine was returned with all the units with which it originally arrived to the lessee; the equipment was in good condition (taking into account normal wear and tear over two seasons of operation: July-September 2013 and July-September 2014).

The forage harvester was seized according to the Equipment Removal Certificate dated 06/07/2016, which states that “the condition and completeness of the seized equipment are recorded in the Technical Condition Inspection Report. This act was drawn up unilaterally.” The lessee was not issued an inspection certificate.

Next, SPK Kolkhoz receives a Claim dated July 31, 2018 (2 years after the equipment was withdrawn) with a proposal to pay off the amount of the final obligation under the leasing agreement in the amount of 1,300 thousand rubles.

09/16/2018 OJSC Leasing files a lawsuit to recover the specified amount from the Kolkhoz SPK. The calculation of the balance of counter obligations of the parties (SBO) was attached to the claim (the formula for calculating the SBO = (SPLF + PF + U + S) – (PLP – AP + SVPL)).

We will not describe the formula indicators in detail, but the meaning of calculating the balance of counter obligations comes down to the following:

1) The percentage of financing (% per annum) is calculated based on the total amount of all leasing payments and the cost of the leased asset itself (for example, 1.5% per annum under a preferential federal program).

2) Next, the period for using the financing is calculated - until the date of withdrawal of the equipment (let me remind you that in our example, the notice of termination indicated that the combine would be withdrawn on 05/31/2015, a ban on its further operation was established, but the court took into account the term of financing until 06/07/2016 - when in fact Leasing OJSC deigned to seize the combine).

3) The amount of total financing is calculated as the purchase price of the combine (3,900 thousand rubles) plus the financing fee (the product of the initial cost of the combine by an annual percentage of 1.5% for the financing period calculated in the previous paragraph) – 300 thousand rubles.

The total amount of total financing from the moment of transfer of the combine (10/15/2012) until its withdrawal (06/07/2016) amounted to 4,200 thousand rubles.

4) Total payments under the agreement – 1,500 thousand rubles. (no penalties or fines).

5) The value of the seized object is determined (either the cost of the subsequent sale of the combine after the fact, or the value according to the appraiser’s report is taken) - 1,400 thousand rubles.

6) Balance of counter obligations: calculated as the difference between the total amount of financing provided (RUB 4,200 thousand - see clause 3), payments made under the agreement (RUB 1,500 thousand) and the cost of the returned object (RUB 1,400 thousand). rub.).

The total balance of counter obligations according to the calculations of OJSC Leasing was: 4,200 – 1,500 – 1,400 = 1,300 thousand rubles.

Of course, there was a not very pleasant “surprise” for the Kolkhoz agricultural cooperative 3 years after the termination of the contract and 2 years after the seizure of the equipment - “pay another 1,300 thousand rubles, please!”, which consisted of the following, according to the cooperative:

1. Unreasonably inflated financing period - the lessor’s representative could deliberately stall for time, not withdraw the leased item - the payment was collected (due to the preferential leasing program, even if the amount is small - based on 1.5% per annum), as a result, the withdrawal occurred a year after the stated date in the notice of termination;

2. Frankly underestimated cost of the combine according to the appraiser’s report (the leasing company was also in no hurry to produce the appraiser’s report: it was dated October 2021) – 1,400,000 rubles. for combine 2012 model year with units in excellent condition.

The lessee cannot explain where the leased object was located from the moment of withdrawal (06/07/2016) and before the assessment, much less be responsible for this and for the technical condition in which the equipment was during the assessment.

According to clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated March 14, 2014 No. 17 “On certain issues related to the buyout lease agreement,” the cost of the returned leased asset is determined by its condition at the time of transfer to the lessor of the risk of accidental loss or accidental damage to the leased asset (as a general rule Article 669 of the Civil Code of the Russian Federation - when returning the leased asset to the lessor) based on the amount received by the lessor from the sale of the leased asset within a reasonable period after receipt of the leased asset or within the period stipulated by the agreement between the lessor and the lessee, or on the basis of the appraiser’s report (in this case, the courts should take into account attention to the shortcomings given in the act of acceptance and transfer of the leased asset from the lessee to the lessor).

The lessee can prove that when determining the sale price of the leased asset, the lessor acted in bad faith or unreasonably, which led to an understatement of the value of the leased asset when calculating the balance of mutual obligations of the parties. In this case, when calculating the balance of mutual obligations, the court must be guided, in particular, by the appraiser’s report, which is recognized as proper evidence.

Based on this, they tried to prove to the court that the lessor acted in bad faith in fulfilling its obligations to withdraw the object within the period established in the notice (05/31/2015, thereby allowing the combine to remain idle and obsolete for this period - until 06/07/2016), without took measures to implement the object (or conduct its assessment) within a “reasonable time”, in this regard:

1. The estimated cost of such a combine is underestimated, because the real cost, even according to the lessor’s website for used equipment on the website (this is at the time of the dispute in 2019, not in 2021) is from 2,300,000 rubles. up to 3,000,000 rub. – the court did not accept the argument: an unsubstantiated fact (there are few screenshots from websites; the state of the technology must be taken into account). And the cooperative did not have evidence that the combine was in good condition - the inspection report, the link to which was in the seizure report dated 06/07/2019, was not on hand (they did not know / did not issue / did not control).

2. SEC "Kolkhoz" does not consider the appraiser's report to be adequate evidence, because the assessment was carried out as of October 2021, while the leasing agreement was terminated on 05/31/2015, the object was withdrawn on 06/07/2016. In this regard, the lessee could not be held responsible for events that may have occurred between June 2021 and October 2021 that could have affected the assessment.

In this regard, they asked the court to calculate the value of the seized item as the residual value of 2,500,000 rubles. taking into account the useful life of the combine before its mothballing (i.e., the service life from July 2013 to May 2015).

But the court also rejected this argument: supposedly, the calculation of the balance of the parties’ counterobligations (SBO) does not provide for the use of residual value.

And now conclusions on the situation, and a number of points,

timely compliance with which would significantly minimize losses upon termination of the leasing agreement

1. Withdrawal of leased property is possible only upon termination of the contract. The lessee has every right to disagree with the lessor's decision to terminate the contract and seize the property.

In this regard, after receiving the Notification on May 15, 2012, it was possible to refuse termination (and continue to use the combine) - in this case, only the court would put an end to the dispute.

Additionally, we inform you that the leasing agreement will not be terminated by the court if by the time the decision is made, the entire debt of the lessee is repaid.

2. If the contract is nevertheless terminated (by the court or by a response notice-consent of the lessee), and there is a threat of seizure of the leased property, then it is worth obtaining up-to-date information about its current value - it is best to conduct an independent examination of the value of the leased asset yourself.

If SPK Kolkhoz had made an assessment at the time of termination/withdrawal, then this assessment would have reflected the real cost of the combine, which, according to the cooperative, at the time of termination/withdrawal was about 3,000 thousand rubles.

3. If the leased property is withdrawn by the lessor, then an Acceptance and Transfer Certificate of the leased asset from the lessee to the lessor (in this case, in the acceptance and transfer act or the inspection report attached to it, it is necessary to indicate the shortcomings of the seized object, or indicate that there are no shortcomings). This document comes into force only if it contains the signatures of both parties to the transaction.

Mandatory information to be indicated in the acceptance certificate (return/withdrawal) of leased property:

date and place of transfer (seizure);
data from both parties to the transaction;
the grounds on which the leased items are withdrawn;
list of items and current status;
a list of inseparable improvements to the leased asset (if they were made by the lessee).
If the lessee does not agree with the contents of the act, then before signing it, add all comments to the act.
Today, SPK “Kolkhoz” would definitely check the contents of the Transfer and Acceptance Certificate and the Inspection Certificate, and would also take care of the availability of second copies.
4. The leased object can be transferred only to persons who have supporting documents with them for the right to represent the interests of the leasing company. Property should be transferred only after signing a bilateral transfer and acceptance certificate.
There were no problems here, although the representative of Leasing OJSC did not present a power of attorney. However, a conclusion for the future: it is imperative to have the original power of attorney for the representative of Leasing OJSC who is seizing the leased object.
5. Calculate the balance of counter obligations at the time of withdrawal of equipment or immediately after it.
This point of the Kolkhoz SPK was not observed, which resulted in unforeseen and unexpected expenses/losses.
Although, if the leased object were valued at 3,000 thousand rubles, the balance of counter obligations would be: 4,200 thousand rubles. – 1,500 thousand rubles. – 3,000 thousand rubles. = - 300 thousand rubles. (in favor of SPK "Kolkhoz").
Conclusion:
The leasing company's attempt to obtain maximum profit from the lessee in the case we are considering was crowned with success.
SPK "Kolkhoz" did not evaluate the leased object on the date of termination of the contract (since the lessee was faced with a similar situation for the first time, and believed that the lessor at the time of seizure of the property should have agreed on the cost of the seized equipment, or otherwise communicated the cost of the returned item before its implementation).
The lessor did not inform in the notice of termination of the contract about the consequences of termination of the contract; did not initiate the conclusion of an agreement with the lessee on the period within which the leased object will be sold (so that the lessee has any opportunity to facilitate the sale of the object at a higher cost; or to have the opportunity to evaluate the object).
Thus, the lessor obviously understood that in any case he would receive the “due amount”, without in any way caring about the ratio of the sources of its coverage (at the expense of the amount from the sale of the object or at the expense of the lessee).
When making decisions, courts still proceed from the norms of the law, and there is a chance to defend their position. But it is important not so much to exercise your rights in accordance with current legislation as to exercise them on time (preferably at the stage of the threat of termination of the leasing agreement).

GLAVBUKH-INFO

Fixed assets specifically acquired by an organization for provision under a leasing agreement are accounted for as profitable investments in tangible assets. The acquired leased property is accepted by the lessor for accounting at its original cost based on the actual costs incurred for their acquisition. Costs associated with the acquisition of leased property are preliminary reflected in the debit of account 08 “Investments in non-current assets” (subaccount 08–4 “Acquisition of fixed assets”). Acceptance of leased property for accounting is reflected in the debit of account 03 “Profitable investments in material assets” in correspondence with account 08 “Investments in non-current assets” (subaccount 08-4). If, under the terms of the leasing agreement, the property is supplied by its seller directly to the lessee, bypassing the lessor, then these entries are made in accounting in transit on the basis of the lessee’s primary accounting document. The transfer of property under a leasing agreement, provided that it is recorded on the lessee’s balance sheet, is reflected in the lessor’s accounting records as a sale using account 91 “Other income and expenses.” In this case, the transfer of leased property to the lessee is reflected on account 91 “Other income and expenses” as follows: on the credit of account 91 in correspondence with account 76 “Settlements with various debtors and creditors” the amount of debt on lease payments is reflected; the debit of account 91 in correspondence with account 03 “Income-generating investments in material assets” reflects the cost of the leased property transferred; the debit of account 91 in correspondence with account 98 “Deferred income” reflects the difference between the total amount of lease payments and the cost of the leased property. In this case, the lessor records the leased property in off-balance sheet account 011 “Fixed assets leased out.” Analytical accounting for account 011 “Fixed assets leased” is carried out by lessee and for each fixed asset item leased; The amounts of lease payments due under the leasing agreement for the reporting period and early accrued payments are reflected in the debit of account 62 “Settlements with buyers and customers” in correspondence with account 90 “Sales”. Receipts from the lessee of leasing payments are reflected in the credit of account 62 “Settlements with buyers and customers” in correspondence with the cash accounts. The lessor's expenses for carrying out leasing activities are taken into account on account 20 “Main production” in correspondence with the accounts for the corresponding values, calculations, etc. For example, the accrual of depreciation charges for the complete restoration of leased property, recorded by the lessor on its balance sheet, is made evenly according to the debit of the account 20 “Fixed production” and credit account 02 “Depreciation of fixed assets”. The monthly costs accumulated on account 20 “Main production” are written off to the debit of account 90 “Sales”. If, under the terms of the agreement, the leased property is taken into account on the balance sheet of the lessee, then the amount of lease payment due under the leasing agreement, received in the reporting period, is reflected in the credit of account 76 “Settlements with various debtors and creditors” in correspondence with the cash accounts. At the same time, the difference taken into account in account 98 “Deferred income” is written off from this account in correspondence with the credit of account 91 “Other income and expenses” in the part attributable to the amount of the lease payment. When the leased property is returned and its use for leasing is terminated, its value is transferred from the credit of account 03 “Profitable investments in tangible assets” to account 01 “Fixed assets”. That is, when returning the leased property, if the lessee refuses to use it as a leased asset, it is accepted for accounting as part of fixed assets. In accordance with current legislation, reuse of returned leased property for leasing is not permitted. If the property is not returned, then as lease payments are received, the amount of the lessee's debt recorded in account 76 will decrease. After full repayment of the debt on lease payments, the leased property will become the property of the lessee. This situation must be confirmed by issuing a certificate of completion of work under the leasing agreement between the parties. After this, the lessor can write off the leased property from off-balance sheet account 011 “Fixed assets leased out.”

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Accounting for leasing on the lessee's balance sheet: entries

In 2021, leasing accounting is regulated by Order of the Ministry of Finance of the Russian Federation dated February 17, 1997 No. 15, PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n, and methodological guidelines for fixed assets accounting established by Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91nv. Starting from 01/01/2022, all named documents will lose their validity. From now on, you will need to be guided in your work by the new FSBU:

25/2018 “Accounting for leases”, approved by Order of the Ministry of Finance of the Russian Federation dated October 16, 2018 No. 208n;
6/2020 “OS” (Order of the Ministry of Finance of the Russian Federation dated September 17, 2020 No. 204n);
26/2020 “Capital investments” (Order of the Ministry of Finance of the Russian Federation dated September 17, 2020 No. 204n).

It is not necessary to wait until 01/01/2022; new standards can be applied earlier. The chosen method will need to be reflected in the first accounting statements prepared using the new standard.

Cars purchased on lease are accounted for in the lessee's accounting as a fixed asset (FPE) - clause 4 of PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.

The accounting algorithm is as follows.

1. The initial cost of the vehicle is formed - this is the sum of all payments under the leasing agreement.

If the car is registered for the lessee, the state duty and other registration actions are included in the initial cost of the fixed asset (clauses 7, 8 PBU 6/01, clause 8 of instructions on reflecting transactions under a leasing agreement in accounting, letter of the Ministry of Finance of the Russian Federation dated September 29, 2009 No. 03- 05-05-04/61, dated 06/26/2006 No. 07-05-06/161).

2. To calculate depreciation, the depreciation group and useful life of the vehicle are determined.

The depreciation group is determined by the name of the vehicle in the OS classification given in Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. For example, we find a passenger car with a 5-liter gasoline engine like this. The classification includes three positions:

1) “Passenger cars”;

2) “Small class passenger cars for disabled people”;

3) “Large class passenger cars (with engine displacement over 3.5 liters) and high class.”

The second and third positions are in the notes to the general name “Other vehicles for transporting people.” In this case, only the third position is suitable, so the car can be classified as the 5th depreciation group.

SPI is established in months within the limits for the depreciation group. The minimum SPI is assigned one month greater than the lower limit of the group, the maximum SPI is the same as the upper limit. So, for the 5th depreciation group with SPI from 7 years to 10 years, the minimum SPI is 85 months. (7 years x 12 months 1 month), maximum SPI - 120 months.

3. Accrued depreciation is written off as expenses, and the debt to the lessor is reduced by current leasing payments (paragraph 2, clause 8 of the leasing instructions, approved by Order of the Ministry of Finance of the Russian Federation dated February 17, 1997 No. 15).

If the SPI is more than 5 years old, accelerated depreciation can be applied with a coefficient of up to 3 (Article 257, 259.3 of the Tax Code of the Russian Federation). The fact of applying the coefficient and its size must be fixed in the accounting policy of the organization - clause 19 of PBU 6/01, paragraphs. 1 item 2 art. 259.3 Tax Code of the Russian Federation.

The purchase price is reflected in accounting as a lease payment. The transfer of a car to its own OS is accompanied by postings to accounts 01 and 02 (letter of the Ministry of Finance of the Russian Federation dated May 17, 2019 No. 03-03-07/35556).

If the car is registered after redemption, the state duty and other registration actions are recognized in accounting as expenses for ordinary activities (clause 14 PBU 6/01, clauses 5, 16 PBU 10/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n ).

Table “Transactions of the lessee when recording a car on its balance sheet”

Contents of operation	Debit	Credit	Primary document
Receiving a car	08 “Investments in non-current assets”	76 - lease obligations	Transfer and acceptance certificate, leasing agreement
Reflection of VAT payable to the lessor	19	76 - lease obligations	Leasing agreement
Reflection of the car as part of the OS	01 - leasing	08 “Investments in non-current assets”	Certificate of acceptance and transfer of an OS object
Monthly, from the 1st day of the month following the month the car was accepted for registration as part of the operating system
Calculation of depreciation on a car	20, 25	02 - leasing	Accounting certificate-calculation