The Lessee Repurchasing the

Property formalizes in the fix asset system the change of ownership of the lease with purchase rights to the type’s own by generating an ownership change action. According to the act form the position loan for the purchase of property the amount us for the book value of the object the amount us for the r emption value of the object surcharge amount surcharge amount. Fix assets leas with the lessor continue to be record and depreciat on the lessor’s balance sheet. The fact that the leas property is register in the fix assets subsystem by the ownership change action is chang from own to type lease or lease with emption according to the ownership action type.

The amount post for the

Book value of the object is perform according Egypt Email List act. The depreciation of leas objects is calculat in the usual way in the fix assets subsystem via the depreciation program. Forms the posting of the accru depreciation amount according to the depreciation action. The recording of the lessor’s accrual of lease payments and rental income takes place within the framework of the corresponding obligations in the lease agreement. Let us consider the main scenario that reflects these transactions using. The payment and repayment proc ures in the subsystem commercial contract accounting.

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First we note that the composition

Of distribut payment transaction postings. Does not stipulate BTC Database US the formation of postings to accept payment amounts receiv for accounting purposes. Payment files are believ to be register directly in the accounting core of the system. Below we consider three situations in which entries are generat to account for lease payments with lessors. This depends on the sequence of payment and repayment proc ures similar to the accounting for lease payments with lessees.