Leasing tax accounting for the lessee in 1s. Accounting info. An example of accounting for leasing when reflecting property on the lessee’s balance sheet

Reflection of transactions under leasing agreements in the program

"1C:Accounting 8" (edition 3.0)

The word "leasing" is borrowed from the English language. It comes from the verb “to lease”, which means “to rent, to rent”. Indeed, there are many similarities between leasing and renting. However, these concepts should not be identified.

Rent consists of the lessor transferring his property for use and temporary possession to the lessee for a fee. The object of lease can be both movable and immovable property, including land plots.

Leasing(the so-called financial lease) consists in the fact that the lessor undertakes to acquire ownership of new property specified by the lessee from a specific supplier and provide this property to the lessee for a fee for temporary possession and use (clause 4 art. 15 Federal Law dated October 29, 1998 No. 164-FZ). The subject of a leasing agreement can be any non-consumable items. As a rule, these are fixed assets, with the exception of land plots and environmental management facilities. Moreover, depending on the terms of the agreement, the lessee has the right to buy this property at the end of the leasing agreement by paying the redemption price, or return it to the lessor.

Thus, unlike a lease agreement, a leasing agreement implies the emergence of legal relations between three parties: the seller of the property, the lessor and the lessee, and also gives the lessee the right to acquire ownership of the leased asset at the end of the agreement.

The redemption price is paid either in a lump sum at the end of the leasing agreement, or in equal shares as part of the leasing payments. According to Art. 28 Federal Law “On financial lease (leasing)” “Leasing payments mean the total amount of payments under the leasing agreement for the entire term of the leasing agreement, which includes reimbursement of the lessor’s costs associated with the acquisition and transfer of the leased asset to the lessee, reimbursement of costs associated with the provision of other provided service leasing agreement, as well as the lessor’s income. The total amount of the leasing agreement may include the redemption price of the leased asset if the leasing agreement provides for the transfer of ownership of the leased asset to the lessee."

In the event that, at the end of the contract, the property becomes the property of the lessee, the purchase price of the property must be indicated in the contract (or an addition/appendix to it) (letters from the Ministry of Finance of the Russian Federationdated 09.11.2005 No. 03-03-04/1/348 And dated 09/05/2006 No. 03-03-04/1/648 ) and the procedure for its payment. At the same time, the presence or absence of a redemption price in the contract affects only the tax accounting of leasing transactions.

The redemption price is taken into account for tax purposes separately from the other amount of lease payments in any order of its payment (letter from the Ministry of Finance of the Russian Federationdated 02.06.2010 No. 03-03-06/1/368 ). No matter how the redemption price is paid: in parts during the term of the contract as part of leasing payments, or at some point in full, or in several separate payments, the lessee is an advance paid. Like any other advance paid, until the transfer of ownership, the redemption price is not an expense taken into account when calculating income tax. Thus, the lessee's expense taken into account when calculating income tax is only reimbursement of the lessor's costs associated with the acquisition and transfer of the leased asset to the lessee, reimbursement of costs associated with the provision of other services provided for in the leasing agreement, as well as the lessor's income.

At the time of transfer of ownership, the redemption price paid to the lessor forms the initial tax value of the depreciated property. Depreciation is charged by the lessee in the usual manner, as when purchasing used property.

Accounting for transactions related to a leasing agreement is regulated Instructions on the reflection in accounting of operations under a leasing agreement, approved. by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15.

During the period of validity of the leasing agreement, depending on its terms, the property may be on the balance sheet of the lessor or on the balance sheet of the lessee. The most difficult case from the point of view of accounting and tax accounting of leasing operations is the case when the property is on the balance sheet of the lessee (accounting from the position of the lessee). Let us consider, using a specific example, the sequence of accounting operations in the program “1C: Accounting 8”, edition 3.0 (hereinafter referred to as the “program”) for the lessee in the specified case, taking into account the options when the property is purchased at the end of the leasing agreement or returned to the lessor.

Example

Yantar LLC (lessee) entered into leasing agreement No. 001 dated January 1, 2013 with Euroleasing LLC (lessor) for a period of 6 months. The subject of leasing is a FIAT car, which was accepted on the balance sheet of Yantar LLC on January 1, 2013. The costs of its acquisition by the lessor amount to 497,016 rubles. (including VAT 18% - RUB 75,816). Under the terms of the leasing agreement, the cost of a FIAT car, taking into account the redemption price, is 1,416,000 rubles. (including VAT 18% - RUB 216,000). In this case, the redemption price of the vehicle is paid in equal monthly installments along with leasing payments. The monthly amount of leasing payments is 106,200 rubles. (including VAT 18% - 16,200 rubles). The redemption price is RUB 778,800. (including VAT 18% - 118,800 rubles) and its monthly amount is 129,800 rubles. (including VAT 18% - RUB 19,800). The useful life of the vehicle is 84 months. Depreciation is calculated using the straight-line method. At the end of the contract, the FIAT car becomes the property of Yantar LLC.

The following transactions must be generated in the program (Table 1).

Table 1 - Accounting entries under the leasing agreement

		Debit	Credit





		For accounting and tax accounting, appropriate entries are made in analytical registers

As a result of posting the “Receipt of goods and services” document, the following transactions will be generated (Fig. 2).

Rice. 2 - Postings of the document “Receipt of goods and services”

As mentioned above, until the transfer of ownership of the property to the lessee, the redemption price is not taken into account when calculating income tax. Therefore, we will resort to manual adjustment of document movements and in the columns “Amount NU Dt”, “Amount NU Kt” we will enter the amount of the lessor’s expenses for the acquisition of property (excluding VAT) - 421,200 rubles. Redemption price 778,800 rubles. We will reflect the difference as a constant, putting it in the appropriate columns (Fig. 3).

Rice. 3 - Manual adjustment of entries in the “Receipt of goods and services” document

3. To perform the operation of accepting a fixed asset for accounting, you must create a document “Acceptance for accounting of fixed assets” (Fig. 4). This document registers the fact of completion of the formation of the initial cost of a fixed asset item and (or) its commissioning. When creating a fixed asset, it is advisable to create a special folder in the “Fixed Assets” directory for fixed assets received on lease.

The initial cost of the object, which is planned to be taken into account as fixed assets, is formed on account 08 “Investments in non-current assets”.

Rice. 4 - Acceptance of fixed assets for accounting

We will also fill in the “Accounting” and “Tax Accounting” tabs of the document “Acceptance of fixed assets for accounting”, as shown in Fig. 5 and 6.

Rice. 5 - Filling out the “Accounting” tab

Rice. 6 - Filling out the “Tax Accounting” tab

As a result of the document “Acceptance for accounting of fixed assets”, the following transactions will be generated (Fig. 7).

Rice. 7 - Postings of the document “Acceptance for accounting of fixed assets”

4. At the end of the first month of the leasing agreement, the next leasing payment is accrued. To reflect this operation, you can enter the operation manually or use the “Debt Adjustment” document (the “Purchases and Sales” tab, the “Settlements with Counterparties” section) with the “Debt Transfer” operation type (Fig. 8).

Rice. 8 - Filling out the “Debt Adjustment” document

In the “Amount” field, we will manually enter the amount of the next lease payment of 236,000 rubles. = 1,416,000 rub. / 6 months (contract time).

In the “New accounting account” field, indicate account 76.09 “Other settlements with various debtors and creditors.” It is he who will appear as a loan account as a result of posting the document (Fig. 9).

Rice. 9 - Posting the accrual of the lease payment

All other monthly lease payments can be calculated in the same way.

5. We will transfer the next lease payment to the lessor. To do this, we will first create the document “Payment order” (Fig. 10), and then, based on this document, we will enter the document “Write-off from the current account” (Fig. 11).

Rice. 10 - Payment order for transfer of lease payment

Rice. 11 - Debiting the lease payment from the current account

After receiving a bank statement, which records the debiting of funds from the current account, it is necessary to confirm the previously created document “Writing off from the current account” to generate transactions” (checkbox “Confirmed by bank statement” in the lower left corner of the form in Fig. 11).

When posting the document, posting Dt 76.09 - Kt 51 is generated (Fig. 12), because according to the conditions of our example, the fact of receiving material assets (fixed assets) is first recorded, then the fact of payment, i.e. at the time of payment there was an account payable to the supplier. As a result of business transactions, accounts payable were repaid.

Rice. 12 - Result of posting the document “Write-off from the current account”

6. The initial cost of the leased object is included in expenses through depreciation charges. Since the leased asset is on the balance sheet of the lessee, he charges monthly depreciation charges on the leased asset in the amount of the depreciation rate calculated based on the useful life of this object.

To calculate the amount of depreciation charges, we will perform the “Month Closing” procedure in the “Accounting, Taxes, Reporting” section (this can also be done using the routine operation “Depreciation and depreciation of fixed assets” on the “Fixed Assets and Intangible Assets” tab). First, we will close January (depreciation will not be accrued in January, since fixed assets were taken into account in this month), and then February (Fig. 13). Before calculating depreciation and carrying out any other routine operations to close the month, it is necessary to monitor the sequence of documents.

Rice. 13 - Calculation of depreciation using the “Closing of the month” operation

As a result, the following wiring will be generated (Fig. 14)

As you can see, the posting reflects a constant difference of 9271.43 rubles, which arose due to the difference in the cost of fixed assets in accounting and tax accounting. This difference will be formed throughout the entire period of depreciation in tax accounting.

In addition to depreciation deductions, expenses in the form of leasing payments minus the amount of depreciation on the leased property are recognized monthly in the tax accounting of the lessee. In this regard, taxable temporary differences arise, which lead to the formation of deferred tax liabilities, reflected in the debit of account 68 “Calculations for taxes and fees” and the credit of account 77 “Deferred tax liabilities”. The adjustment amount is determined as the difference between the monthly lease payment excluding VAT and the amount of depreciation, multiplied by the income tax rate.

If the monthly depreciation amount exceeds the lease payment amount, only depreciation on the leased object will be taken into account in tax accounting expenses.

Obviously, in our example, the amount of monthly depreciation deductions is less than the amount of leasing payments. The difference is

200,000 - 14,285.71 = 185,714.29 rubles.

Therefore, it is necessary to reflect this difference as temporary for tax accounting purposes.

To pay off monthly deferred tax liabilities in accounting, you can use the operationentered manually (tab “Accounting, taxes, reporting”, section “Accounting”, item “Operations (accounting and accounting)”). The generated wiring is shown in Fig. 15. The amount of the entered transaction is equal to the above temporary difference multiplied by the income tax rate:

185,714.29 * 0.2 = 37,142.86 rubles.

Rice. 15 - Entering a manual transaction to settle a deferred tax liability

7. To reflect VAT on the lease payment accepted for deduction, we will create a document “Reflection of VAT for deduction” (tab “Accounting, taxes, reporting”, section “VAT”). Let's fill it in as shown in Fig. 16. As a payment document, we will indicate the “Debt Adjustment” document corresponding to this lease payment.

Rice. 16 - Reflection of VAT on lease payment for deduction

It is also necessary to create an invoice received based on the created document (Fig. 17).

Rice. 17 - Form “invoice received” for lease payment

The posting generated by the document “Reflection of VAT for deduction” is shown in Fig. 18

Rice. 18 - Result of conducting the document “Reflection of VAT for deduction”

8 . Upon expiration of the lease agreement and payment of the entire amount of lease payments, including the redemption price, the object is transferred to its own fixed assets.

To reflect changes in the state of the OS, the document “Changes in the state of OS” can be used (tab “Fixed assets and intangible assets”). Let's fill out its form, as shown in Fig. 19. If the “Transition of ownership of the OS upon completion of leasing” event is not in the “Asset Event” list, it must be created. When creating, specify the OS event type as “Internal movement”.

Rice. 19 - Changing the OS state

After the transfer of ownership, depreciation parameters may change due to a change in the value of the fixed assets in tax accounting or a change in the acceleration coefficient (Fig. 20).

Rice. 20 - Changing depreciation parameters

The remaining useful life of the asset in months is indicated here (84 - 6 = 78), and the redemption price is entered in the “Depreciation (PR)” column (the difference in the initial estimate of the cost of the asset in the accounting book and NU). In the future, depreciation in NU will be calculated based on the redemption price.

In conclusion, let us consider the case when the property is returned to the lessor upon completion of the leasing agreement.
To register this fact in the program, you must use a manual operation (Fig. 21).

Rice. 21 - Reflection of the return of property to the lessor

We generate transactions Dt 01.09 (“Disposal of fixed assets”) - Kt 01.01, as well as Dt 02.01 - Kt 01.09. Thus, the property was returned to the lessor with full depreciation value.

In this article we will look at an example when a third-party organization (lessor) acquires ownership of a Steepline 4SL03 CNC lathe and transfers it to us for use for a long period. During this period, we will pay the lessor this cost along with interest. At the end of the period, the machine will become our property.

First of all, we need to reflect in the program the arrival of the Steepline 4SL03 CNC lathe, which the lessor is purchasing for us. This operation must be carried out through the document “Receipt of leasing”. You can find it in the “OS and intangible assets” menu.

In the header of the document we indicated our organization, the counterparty - the lessor and the agreement with him. The warehouse with the department that will own our machine is also reflected here. We will leave the settlement account as it is set by default (76.07.1).

The Steepline machine itself has been added to the tabular section, indicating a price of 650 thousand rubles. We will set the accounting account to 04/08/02 - acquisition of fixed assets.

Let’s review the document and see that entries have been generated for the cost of the leased machine.

Acceptance of fixed assets for accounting

We have reflected the receipt of our lathe for leasing, and now it needs to be taken into account as fixed assets. To do this, go to the “OS and intangible assets” section and select “”.

In the header of the created document, fill in the organization, financially responsible and location of the OS. The event will be “Acceptance for accounting with commissioning”.

On the first tab of the document we will indicate the method - under a leasing agreement. For the equipment itself, we will choose our Steepline 4SL03 CNC machine. The division and warehouse are also indicated here. The account 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 entered automatically. We will not describe in detail the creation of filling out the OS directory. You shouldn't have any problems with this.

The accounting account in our case is 01.03. We also indicated that we will calculate depreciation using the straight-line method (in equal parts). Depreciation will take place on account 02.03. We will take into account the expenses for it on account 20.01 - “Main production”. Our machine will be depreciated over five years (60 months).

These settings are not the only correct ones. You can fill in this information in your own way.

The tab with NU in this situation is almost identical to the accounting one.

We have already indicated all the necessary data, and we can process the document.

Now, for this commercial machine, the data that we just filled out in the document on the corresponding tabs will appear in the fixed assets directory.

Monthly lease payments

Go to the “Purchases” menu and select “Receipts (acts, invoices)”.

When creating a new document, select the type of operation “Leasing services”. Let's fill out the document, leaving all accounts at default. This payment will be in the amount of 20 thousand rubles.

As a result, this 1C 8.3 document created the postings shown in the image below.

If you need to change the reflection of leasing payment expenses, or make adjustments to depreciation accounting, you can use the document “Asset Depreciation Parameters” from the “Assets and Intangible Assets” menu.

Select the appropriate type of operation when creating a new document, depending on what goals you are pursuing.

Equipment depreciation

Despite the fact that the equipment was purchased on lease 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 for this example). This procedure is standard and if difficulties arise, you can contact, where everything is described in detail.

How to carry out leasing operations in the 1C 8.3 Accounting program?

Let's consider an example of accounting for leasing in 1C Accounting 8.3, when fixed assets are listed on the balance sheet of the lessee.

Access to equipment leasing

First, we will receive the property. Let’s go to the “Fixed assets and intangible assets” menu, then in the “Receipt of fixed assets” section, select “Receipt of leasing”. To create a new document, click the “Create” button in the window that opens. A new document window will open.

First, fill out the header of the document. Let's indicate there:

organization
counterparty
agreement with the counterparty
Settlement account is indicated as 76.07.1

When entering a lease, 1C 8.3 makes the following entries:

Registration of equipment and other property

After you have created a receipt of fixed assets, you need to take them into account. To do this, in the same section, select “Acceptance for accounting of fixed assets“.

Click the “Create” button and fill out the document:

We indicate that we accept equipment for registration upon commissioning
indicate the financially responsible person (MRP)
indicate the location of the fixed asset

type of operation – equipment
method of receipt - under a leasing agreement
Next, select the counterparty, contract and equipment from the “Nomenclature” directory

On the “Fixed Assets” tab, we indicate the property already from the “Fixed Assets” directory. Essentially, this is a fixed asset card.

Information for calculating depreciation is located on the “Accounting” tab. Here we fill in the following fields:

accounting account: 01.03
accounting procedure: depreciation
Next, we indicate in what order depreciation will be calculated

This example is filled out like this:

On the “Tax Accounting” tab, as a rule, the same parameters are indicated.

Now the document can be posted. Please note that the data entered when accepting a fixed asset for accounting is reflected automatically in its card:

How to reflect the monthly lease payment

The leasing payment in the program is reflected as a receipt document in the “Purchases” menu. In the latest releases of 1C 8.3, the “Leasing Service” operation was added to it:

An example of postings for leasing services in 1C Accounting looks like this:

Also in the 1C 8.3 program, in the “OS and intangible assets” section, a document has appeared that allows you to change the reflection of expenses on leasing payments:

Calculation of equipment depreciation

In this case, the equipment is on the balance sheet of our enterprise, so its initial cost is reduced due to depreciation.

Depreciation in 1C is calculated at the end of the month using the “Closing the Month” regulatory procedure.

Before performing the operation, do not forget to restore the sequence of documents (repost them from the moment of the last corrected document). The link to this operation is in the processing of the routine operation.

Based on materials from: programmist1s.ru

Step 1. Receiving the leased item

Step 2. Accounting for leasing payments

An advance leasing payment, like a regular service in 1C 8.3, is taken into account by the Receipt document (act, invoice). This document is created from the Purchases tab – then Receipts (acts, invoices) – click Receipts:

The object is identified on the lessor's balance sheet

From the list elements, select Services (act). In field Calculations if leasing is not the main activity, then you need to select accounting account 76.05:

For each individual service, you can adjust cost accounting accounts, as well as enter cost analytics:

Select Leasing Services in the operation selection list. Filling out these documents is not much different:

The main thing that is necessary is to fill out the accounting accounts;
Advance rules - do not count if the contract also includes monthly purchase price along with leasing payments;
When receiving the original, you must set the Original received flag;
Don’t forget to enter the details of the incoming invoice and register it using the Register button.

Step 3. Payment of advance payments

Client-bank is not used

In 1C 8.3, it is created in the Bank and cash desk tabs - then Payment orders and based on it we register. In the payment order:

The type of transaction must be specified as Payment to supplier;
The amount is indicated in full with the redemption price. The distribution of this amount will be in 1C postings;
Check the Paid box;
A debit from a current account is registered via Enter document debit from a current account:

We establish accounting accounts in the document if:

The object is identified on the lessor’s balance sheet – 05;
The object is identified on the balance sheet of the lessee - 07.2.

Set the Debt repayment value to By document. When selecting a document, do not forget to set the required accounting account:

The Confirmed by bank statement flag must be cleared and set when the payment goes through. Movements in 1C 8.3 are formed only after checking this box.

Client bank used

If you use , then you do not need to create a Payment Order document. The debit from the current account is filled out based on the uploaded payment order or manually:

For the first option, you need to sort the documents in the payment order journal using the selection fields and find the required payment order.
For the second option, use the command Write-off from the document register. When creating manually, do not forget to set the transaction type to Payment to supplier.

From the document Debiting from a current account, do not forget to register an advance invoice.

Step 4. Calculate depreciation

For a leasing object, it is necessary to register only if the object is identified on the balance sheet of the lessee.

Depreciation, as well as the recognition of leasing payments in the accounting system in 1C 8.3, are formed by the regulatory operation Depreciation and depreciation of fixed assets, as well as the operation Recognition of leasing payments in the accounting system when closing the month, respectively (Operations - Closing the month):

Important! Depreciation is accrued in the next month after acceptance for accounting.

Movements of the operation Depreciation and wear of the OS:

Recognition of leasing payments in tax accounting:

The depreciation sheet can be generated in the fixed assets and intangible assets tabs - then the fixed asset depreciation sheet:

Step 5. Status of settlements with the lessor

The status of settlements with the lessor in 1C 8.3 can be viewed using the Account Analysis report. Is the entire redemption price transferred to the lessor:

Analysis of account 60.02 - shows how much leasing payments have been accrued and paid;
The object is identified on the lessor’s balance sheet - analysis of account 05;
The object is identified on the lessee’s balance sheet - account analysis 07.2.

Step 6. Transfer of ownership to the lessee

The object is identified on the lessor's balance sheet

There is no standard document in 1C 8.3 Accounting, so we will use the Operation document.

You can create an Operation document from the Operations section, where we select Operations entered manually, then click Create and select Operation:

The document must reflect the write-off from the off-balance sheet account, as well as reflect the depreciation of the fixed asset. The document Receipt (act, invoice) in 1C 8.3 registers the redemption value of the OS.

The acquisition of an OS in 1C 8.3 is documented in the document Receipt. It can be found in the Purchases or OS and Intangible Assets tab, in the latter the document is called Equipment Receipt.

Key points when preparing the Admission document (it doesn’t matter which link you use to create it!):

The fixed asset is entered in the Equipment table;
Payment accounts can be left as default;
Don't forget to register your invoice:

The Receipt document records all advances at the purchase price, and also records the receipt on the lessee's balance sheet.

In the document Acceptance for accounting of fixed assets:

OS event – indicate acceptance for accounting with commissioning;
Identify the financially responsible person and indicate the location of the OS.

In the Non-current asset section:

Type of operation – install Equipment;
Receipt method – set the value to Purchase for a fee.

The bookmarks OS, BU, NU, Depreciation bonus are filled in according to the accounting data of the accepted fixed asset:

The object is identified on the balance sheet of the lessee

The transfer of ownership of the leased object in 1C 8.3 is formalized by the document Redemption of the leased object in the OS and Intangible assets tabs - further Redemption of the leased object. This document in 1C 8.3 is automatically filled in when selecting a counterparty agreement, if the document Acceptance of leasing has already been drawn up under the selected agreement. The table part can be filled out using the Fill button:

Under a leasing agreement, property can be recorded on the balance sheet of the lessor or lessee. The second option is the most complex and often raises questions among accountants, since accounting and tax accounting data do not coincide and differences arise. In the 1C:Accounting 8 program, edition 3.0, starting with release 3.0.40, basic operations with leased property are automated, which are recorded on the lessee’s balance sheet without taking into account the redemption value.

New accounts in 1C:Accounting 8 (rev. 3.0) to automate leasing accounting

The main regulatory legal acts that must be followed when concluding a leasing agreement are the Federal Law of October 29, 1998 No. 164-FZ “On Financial Lease (Leasing)” and Part Two of the Civil Code of the Russian Federation - in Chapter 34 “Lease” paragraph 6 is devoted to leasing.

Under a leasing agreement, the lessee must accept the property purchased for him by the lessor from the seller, pay the lessor lease payments, the procedure and terms of payment of which are determined by the agreement, and at the end of the lease agreement, return this property or buy it back into his own ownership.

The agreement specifies the amount of lease payments, methods and frequency of their transfer to the lessor.

The tax consequences for the parties to the transaction depend on the terms of the agreement and the structure of the lease payment.

IS 1C:ITS

In the reference book “Agreements: conditions, forms, taxes” in the “Legal support” section, read more about what is important for the lessor and lessee to know when concluding a leasing agreement.

When reflecting leasing transactions in accounting, they are guided by the “Instructions for reflecting transactions under a leasing agreement in accounting,” approved. by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15 (hereinafter referred to as Instructions No. 15).

The lessee, if the leasing object is accounted for on its balance sheet, upon receipt of the fixed asset (FPE), must generate transactions (paragraph 2, clause 8 of Instructions No. 15):

Debit 08 “Investments in non-current assets”
Credit 76 “Settlements with various debtors and creditors” subaccount “Rental obligations”

After accepting the leased property, the following entry is made into the OS:

Debit 01 “Fixed assets” subaccount “Leased property”
Loan 08 “Investments in non-current assets”

If the leased property is accounted for on the lessee’s balance sheet, then the accrual of lease payments to the lessor in the lessee’s accounting records is reflected in the following entries (paragraph 2, clause 9 of Instructions No. 15):

When accounting for the leased asset on the lessee's balance sheet, the property is accounted for as depreciable (clause 9 of Instructions No. 15, paragraph 3 of clause 50 of the Methodological Instructions for Accounting of Fixed Assets, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

The amounts of depreciation charges are reflected in the debit of the accounts for recording production (circulation) costs in correspondence with account 02 “Depreciation of fixed assets,” subaccount “Depreciation of leased property.” In this case, it is allowed to use an accelerated depreciation mechanism by a factor not higher than 3 (paragraph 3, clause 9 of Instructions No. 15).

Leasing payments due to the lessor are reflected by the lessee by postings (paragraph 2, clause 9 of Instructions No. 15):

Debit 76 “Settlements with various debtors and creditors” subaccount “Rental obligations”
Credit 76 “Settlements with various debtors and creditors” subaccount “Debt on leasing payments”

At the end of the contract, the leased property must be returned by the lessee or acquired into ownership (Clause 5, Article 15 of Law No. 164-FZ).

In accordance with the Tax Code, the lessee has the right to deduct VAT on the entire amount of lease payments, which is indicated in the invoice (subclause 1, clause 2, article 171, paragraph 2, clause 1, article 172 of the Tax Code of the Russian Federation).

For the purpose of calculating income tax, the leased asset is taken into account as part of depreciable property at its original cost - the amount of the lessor's expenses for the acquisition, construction, delivery, production and bringing it to a state in which it is suitable for use, excluding the amount of taxes subject to deduction or taken into account in composition of expenses (clause 1 of article 257 of the Tax Code of the Russian Federation).

According to paragraph 10 of Article 258 of the Tax Code of the Russian Federation, property leased is included in the appropriate depreciation group (subgroup) by the party for whom this property should be accounted for in accordance with the terms of the leasing agreement.

Leasing payments for the use of leased property recorded on the balance sheet of the lessee are considered other expenses associated with production and (or) sales, less depreciation amounts accrued on this fixed asset (subclause 10, clause 1, article 264 of the Tax Code of the Russian Federation).

If the leased asset is taken into account on the balance sheet of the lessee as a fixed asset, then in respect of it it is necessary to pay corporate property tax (letter of the Ministry of Finance of Russia dated January 20, 2012 No. 03-05-05-01/04, clause 3 of the Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 11/17/2011 No. 148).

The lessee must pay transport tax if the vehicles that are the subject of leasing are registered in his name (Article 357 of the Tax Code of the Russian Federation).

IS 1C:ITS

For more information about the tax consequences arising for the lessee, read the reference book “Agreements: conditions, forms, taxes” in the “Legal support” section.

Note that the initial cost of the leased asset, depreciation costs and the procedure for including lease payments in expenses are different in accounting and tax accounting, so temporary differences arise. They are accounted for in accordance with PBU 18/02 “Accounting for calculations of corporate income tax”, approved. by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n.

In the 1C: Accounting 8 program, starting with release 3.0.40, subaccounts have been added to account for transactions with leased property, including when accounting for transactions in foreign currency and in conventional units (cu) (see Table 1) .

Subaccount in "1C: Accounting 8" (rev. 3.0) starting from version 3.0.40	What is it for?
76.07.1 “Rental obligations”	To summarize information on long-term financial obligations under lease agreements in Russian currency
76.07.2 “Debt on leasing payments”	To summarize information about current payments under a leasing agreement in Russian currency
76.27.1 “Rental obligations (in foreign currency)”	To summarize information on long-term financial liabilities under lease agreements in foreign currencies
76.27.2 “Debt on leasing payments (in foreign currency)”	To summarize information about current payments under a leasing agreement in foreign currencies
76.37.1 “Rental obligations (in monetary units)”	To summarize information about long-term financial obligations under lease agreements, payments for which are actually carried out in rubles, but are accounted for in conventional units. Account balances and turnover are simultaneously formed in rubles and in cu. Any currency from the directory can be used as a conventional unit Currencies programs
76.37.2 “Debt on leasing payments (in cu)”	To summarize information about current payments under a leasing agreement, payments for which are actually carried out in rubles, but are taken into account in conventional units. Account balances and turnover are simultaneously formed in rubles and in cu. Any currency from the directory can be used as a conventional unit Currencies programs
01.03 “Leased property”	To summarize information about the availability and movement of fixed assets of an organization that are leased until their disposal
02.03 “Depreciation of leased property”	To summarize information about depreciation of leased property
76.07.9 “VAT on rental obligations”	The amounts of value added tax due to be paid by the organization related to the acquisition of fixed assets under lease agreements in Russian currency are taken into account.
76.37.9 “VAT on rental obligations in (cu)”	The amounts of value added tax due to be paid by the organization related to the acquisition of fixed assets under lease agreements are taken into account, the calculations for which are actually carried out in rubles, but are accounted for in conventional units. Account balances and turnover are simultaneously formed in rubles and in cu. Any currency from the directory can be used as a conventional unit Currencies programs.

Let's look at how "1C: Accounting 8" edition 3.0 reflects the main leasing accounting operations if the property is listed on the lessee's balance sheet without taking into account the redemption value.

Receipt of fixed assets for leasing and acceptance of the leased object for accounting by the lessee

The receipt of leased property is reflected in a new program document Entry into leasing(chapter OS and intangible assets group Receipt of fixed assets).

The document indicates the initial cost of leased fixed assets in accounting (AC) and tax accounting (TA).

To put a fixed asset object into operation, a document is created Acceptance of fixed assets for accounting(chapter OS and intangible assets group Receipt of fixed assets) - see Figure 1.

Bookmarks are filled in the document:

Non-current asset;
Fixed assets;
Accounting;
Tax accounting;
Depreciation bonus.

To document Acceptance of fixed assets for accounting added a new method of admission According to the leasing agreement, which allows you to specify the lessor and the method of reflecting the costs of leasing payments in tax accounting.

When choosing an admission method According to the leasing agreement additionally required fields are displayed:

Counterparty and Agreement on the Non-current asset tab;
The method of reflecting expenses in tax accounting on the Tax accounting tab in the Leasing payments group of details.

Since the property is listed on the balance sheet of the lessee, then on the tab Tax accounting in field The procedure for including costs in expenses indicated Depreciation calculation, and the flag is set Calculate depreciation.

In field Special coefficient the increasing or decreasing coefficient is indicated (if it is not equal to 1).

Reflection of the monthly lease payment

Starting from release 3.0.40 in 1C:Accounting 8, leasing payments are calculated using the document Receipt (act, invoice), to which the operation is added Leasing services(Fig. 2).

To accept VAT for deduction, you must register and post the document Invoice received.

A document has been added to the program Change in the reflection of expenses on lease payments of fixed assets. It is intended to change the method of reflecting expenses on lease payments after the leased property has been accepted for accounting (section OS and intangible assets group Depreciation of fixed assets hyperlink OS depreciation parameters).

Depreciation and recognition of lease payments in tax accounting

Since the property is accounted for on the lessee’s balance sheet, its value is repaid through depreciation charges over its useful life.

To perform operations to calculate the amount of depreciation for a month for accounting and tax accounting, recognize leasing payments in tax accounting, as well as to reflect taxable temporary differences (TDT) and recognize deferred tax liability (DTL), it is necessary to use processing Closing the month(chapter Operations group Closing the period hyperlink Closing the month), which contains a list of necessary regulatory operations.

Before processing Closing the month it is necessary to restore the sequence of documents.

To do this, click on the hyperlink Retransfer of documents per month, press the button Perform operation, then button Perform month end closing, after which all scheduled operations will be performed in a list, including:

Depreciation and depreciation of fixed assets;
Recognition of leasing payments in NU;
Calculation of income tax.

In a program when performing a routine operation the difference between the lease payments reflected in the document is determined Receipt (act, invoice), and accrued depreciation in tax accounting. If the monthly lease payment exceeds the amount of accrued depreciation, the difference is reflected in tax accounting expenses. If the accrued depreciation exceeds the amount of the lease payment, then the depreciation amount is reversed by this difference.

Create a printed form Statement of depreciation of fixed assets maybe from the group Reports of the OS and intangible assets section.

In processing Closing the month from the document form Regular operation -> Recognition of leasing payments in NU or from the context menu you can generate a help calculation Recognition of expenses on fixed assets received under lease.

The report is intended to illustrate the reflection of the amounts of leasing payments in the accounting and tax accounting of the lessee.