347:"Стороны договора лизинга - лизингодатель и лизингополучатель - являются плательщиками НДС. Договором предусмотрена уплата авансового платежа. По окончании финансовой аренды планируется выкуп предмета лизинга, однако пока неизвестно, будет ли заключаться отдельный договор купли-продажи, или выкупная стоимость будет предусмотрена договором лизинга. Предмет лизинга находится на балансе лизингополучателя. Как в бухгалтерском учете лизингополучателя отражаются в данной ситуации операции по договору лизинга?"
1264:
1290:
1277:
124:
Official leasing provider (dealer) is a special type of lessor. This is the official supplier of specialized machinery, transport and equipment directly to the final consumer or through a leasing company. Official leasing operator cooperates with manufacturers (subsidiary offices) of prime machinery
104:
If the lessor contrary to the contract has interfered with the choice of the seller or leasing subject, he bears the responsibility for non-delivery of the equipment, personal injury of citizens while using the leasing subject, damage which is caused to the property of the Lessee and the third
100:
In case of failure of reimbursements of lease payments under the schedule specified in the contract the lessor has the right to exempt the property from the Lessee. In case of bankruptcy of the lessee the lessor has the priority right for payments.
361:"Виды и участники лизинговых операций. Лизингодатель. Лизингополучатель. Современная международная практика лизинговых операций. Расширение масштабов лизинговых операций. Схема лизинговой операции и движения денежных средств"
180:– by Chapter 34 of the Civil Code of Uzbekistan and others. International leasing contracts are regulated under the UNIDROIT Convention on International Financial Leasing.
565:
172:
are regulated by the contract, under the
Federal Law “On financial rent (leasing)”, the Tax Code of the Russian Federation, the Civil Code, and others, in
108:
In case of implementation of a high-priced project the lessor may involve into the transaction additional sources of financial assets (through banks,
487:
270:
50:
93:
On completion the contract, depending on its conditions the property shall be returned to the lessor or passed into the ownership of the Lessee.
1248:
488:"Минфин: лизингодатель может применять ускоренную амортизацию при передаче основных средств...: Портал малого и среднего предпринимательства"
153:(selects a leasing company, which is the most relevant to the requirements of the client, based on the needs and capabilities of the client);
1203:
552:"Гражданский кодекс РУз | Раздел III. Обязательственное право | Глава 34. Имущественный наем (аренда) | § 6. Лизинг"
87:
The lessor acquires this property. He acquires the property not for his own use, but specifically for assignment for temporary use.
41:
who takes possession of the property and provides it as a leasing subject to the lessee for temporary possession. For example, in
709:
1218:
608:
1208:
1233:
512:
425:
284:
1031:
714:
1341:
17:
569:
411:
397:
383:
256:
227:
1188:
1168:
633:
463:Боровская М.А., Налесная Я.А. БАНКОВСКИЕ УСЛУГИ ПРЕДПРИЯТИЯМ. Учебно-методическое пособие. Таганрог: ТРТУ, 2006
373:Боровская М.А., Налесная Я.А. БАНКОВСКИЕ УСЛУГИ ПРЕДПРИЯТИЯМ. Учебно-методическое пособие. Таганрог: ТРТУ, 2006
322:Боровская М.А., Налесная Я.А. БАНКОВСКИЕ УСЛУГИ ПРЕДПРИЯТИЯМ. Учебно-методическое пособие. Таганрог: ТРТУ, 2006
69:
and individual. Nevertheless, the term “leasing company” sometimes is used as a synonym to the term “lessor”.
1294:
217:Лукаш Ю.А. Энциклопедический словарь-справочник руководителя предприятия. — М.: Книжный мир, 2004. — 1504 с.
159:
advisor on improvement of the effectiveness of the company’s processes associated with the use of machinery.
1198:
1142:
747:
1147:
1137:
704:
491:
80:
The process of interaction of the lessor with other participants of the
Leasing Contract is as follows:
804:
694:
752:
649:
601:
360:
208:О финансовой аренде (лизинге): Федер. закон от 29.10.1998 № 164-ФЗ.-В ред. от 22.08.2004.-Ст. 4, п. 1
1336:
664:
332:
97:
For the whole time period of the
Leasing Contract the property is in the ownership of the lessor.
1326:
1280:
946:
835:
684:
138:
insurance agent and liquidator (liquidation of machinery which is free from the financial lease).
28:
1046:
1006:
772:
566:"Международный лизинг. Лизингодатель — нерезидент — надо ли платить двойной НДС? | Лизинг"
49:
is the lessor and the tenant is the lessee. The lessor may be the owner of the property or an
1331:
1321:
1316:
1107:
1087:
1061:
1051:
1011:
879:
840:
742:
699:
689:
674:
654:
538:"Лизингодатель при звітності може доводити факт сплати ПДВ актами вилучення предмета лізингу"
1268:
1021:
951:
814:
757:
679:
669:
659:
594:
8:
1178:
1001:
996:
830:
735:
730:
90:
The lessor transfers the property to the Lessee for temporary use for an agreed payment.
1228:
1102:
1056:
1036:
869:
850:
792:
767:
537:
169:
1132:
941:
924:
884:
809:
799:
777:
762:
109:
333:"2.3.1 Общие права лизингодателя и лизингополучателя // Право России // ALLPRAVO.RU"
1152:
1127:
1026:
968:
929:
889:
42:
1016:
963:
516:
429:
113:
1243:
1223:
1183:
1122:
904:
874:
474:"Глава II. Правовые основы лизинговых отношений (ст.ст. 10 - 26) | ГАРАНТ"
346:
241:
1310:
1041:
973:
958:
787:
156:
advisor on optimization of vehicle park for completing of customer's project;
1213:
1112:
1097:
1071:
894:
860:
551:
288:
66:
72:
The Seller of the property and the lessor can be one and the same person.
1238:
1092:
914:
909:
782:
617:
57:, credit non-bank organizations, leasing companies often act as lessors.
1193:
1066:
309:
177:
271:"Лизингодатель вправе применять специальный коэффициент, но не выше 3"
473:
1173:
1117:
919:
845:
628:
46:
450:
173:
84:
The Lessee chooses the seller who possesses the required property
310:"Банковские услуги предприятиям: Определение и сущность лизинга"
978:
150:
128:
For the leasing company the official leasing operator acts as:
586:
934:
189:
38:
142:
For consumers, the official leasing operator acts as:
899:
54:
176:– by the Law “On Financial Leasing” and many others, in
105:
Parties. There are however exceptions from this norm.
285:"Лизингодатель - Словарь терминов | Credits.ru"
1308:
1249:List of housing markets by real estate prices
602:
135:agent (provides leasing consumers – clients);
53:authorized on the owner's behalf. Commercial
168:Rights and obligations of the lessor in the
119:
1289:
609:
595:
513:"Журнал "Юриспруденция". 2003 год. №1.""
426:"Журнал "Юриспруденция". 2003 год. №1.""
412:"Лизинг. Все, что стоит знать о лизинге"
398:"Лизинг. Все, что стоит знать о лизинге"
384:"Лизинг. Все, что стоит знать о лизинге"
257:"Лизинг. Все, что стоит знать о лизинге"
228:"Лизинг. Все, что стоит знать о лизинге"
451:"Договор лизинга глазами лизингодателя"
125:under the operator (dealer) agreement.
14:
1309:
590:
75:
1276:
24:
1234:Undergraduate real estate programs
25:
1353:
1032:Investment rating for real estate
1288:
1275:
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1189:Graduate real estate education
634:Tertiary sector of the economy
316:
302:
277:
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249:
234:
220:
211:
202:
163:
60:
13:
1:
195:
1143:Real estate investment trust
748:Extraterrestrial real estate
146:official certified supplier;
132:official certified supplier;
7:
1148:Real property administrator
1138:Real estate investment club
183:
10:
1358:
805:Private equity real estate
26:
1257:
1161:
1080:
987:
859:
823:
753:International real estate
723:
642:
624:
120:Official leasing operator
37:is a participant of the
947:Real estate transaction
836:Real estate development
29:Lessor (disambiguation)
1047:Real estate derivative
1007:Effective gross income
773:Healthcare real estate
1204:Industry trade groups
1108:Exclusive buyer agent
1062:Real estate valuation
1052:Real estate economics
1012:Gross rent multiplier
841:Real estate investing
743:Corporate Real Estate
246:Tuesday, 18 June 2019
65:A lessor can be both
1022:Highest and best use
988:Economics, financing
952:Real estate contract
846:Real estate flipping
815:Residential property
758:Lease administration
710:United Arab Emirates
27:For other uses, see
1342:Landlord–tenant law
1002:Capitalization rate
997:Asset-based lending
831:Property management
736:Commercial building
731:Commercial property
110:insurance companies
1229:Real estate trends
1133:Real estate broker
1103:Chartered Surveyor
1057:Real estate bubble
1037:Mortgage insurance
870:Adverse possession
793:Luxury real estate
768:Garden real estate
170:Russian Federation
76:The role of lessor
1304:
1303:
942:Property abstract
925:Land registration
885:Concurrent estate
810:Real estate owned
800:Off-plan property
778:Vacation property
763:Niche real estate
242:"Lessor or loans"
16:(Redirected from
1349:
1292:
1291:
1279:
1278:
1266:
1265:
1209:Investment firms
1128:Property manager
1027:Home equity loan
930:Leasehold estate
890:Conditional sale
611:
604:
597:
588:
587:
581:
580:
578:
577:
568:. Archived from
562:
556:
555:
548:
542:
541:
534:
528:
527:
525:
524:
515:. Archived from
509:
503:
502:
500:
499:
490:. Archived from
484:
478:
477:
470:
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461:
455:
454:
447:
441:
440:
438:
437:
428:. Archived from
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401:
394:
388:
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351:
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306:
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287:. Archived from
281:
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261:
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253:
247:
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238:
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224:
218:
215:
209:
206:
114:investment funds
43:leasehold estate
21:
18:Lessor (leasing)
1357:
1356:
1352:
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1350:
1348:
1347:
1346:
1337:Legal documents
1307:
1306:
1305:
1300:
1253:
1157:
1076:
1017:Hard money loan
989:
983:
964:Rent regulation
855:
819:
719:
638:
620:
615:
585:
584:
575:
573:
564:
563:
559:
550:
549:
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531:
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511:
510:
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458:
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396:
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382:
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166:
122:
78:
63:
32:
23:
22:
15:
12:
11:
5:
1355:
1345:
1344:
1339:
1334:
1329:
1327:Business terms
1324:
1319:
1302:
1301:
1299:
1298:
1295:List of topics
1285:
1272:
1258:
1255:
1254:
1252:
1251:
1246:
1244:Urban planning
1241:
1236:
1231:
1226:
1224:Property cycle
1221:
1216:
1211:
1206:
1201:
1196:
1191:
1186:
1184:Gentrification
1181:
1176:
1171:
1165:
1163:
1159:
1158:
1156:
1155:
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1145:
1140:
1135:
1130:
1125:
1123:Moving company
1120:
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956:
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944:
939:
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937:
927:
922:
917:
912:
907:
905:Eminent domain
902:
897:
892:
887:
882:
877:
875:Chain of title
872:
866:
864:
863:and regulation
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848:
843:
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827:
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821:
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738:
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721:
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717:
715:United Kingdom
712:
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95:
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62:
59:
9:
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4:
3:
2:
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1070:
1068:
1065:
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1060:
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1053:
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1048:
1045:
1043:
1042:Mortgage loan
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1038:
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1023:
1020:
1018:
1015:
1013:
1010:
1008:
1005:
1003:
1000:
998:
995:
994:
992:
990:and valuation
986:
980:
977:
975:
974:Torrens title
972:
970:
967:
965:
962:
960:
959:Real property
957:
953:
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948:
945:
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826:
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811:
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798:
794:
791:
789:
788:Golf property
786:
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781:
779:
776:
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771:
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766:
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630:
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626:
623:
619:
612:
607:
605:
600:
598:
593:
592:
589:
572:on 2014-02-28
571:
567:
561:
553:
547:
539:
533:
519:on 2014-02-27
518:
514:
508:
494:on 2014-03-05
493:
489:
483:
475:
469:
460:
452:
446:
432:on 2014-02-27
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291:on 2015-09-23
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68:
58:
56:
52:
48:
44:
40:
36:
30:
19:
1332:Business law
1322:Property law
1317:Contract law
1293:
1281:
1267:
1214:Land banking
1113:Land banking
1098:Buyer broker
1072:Rental value
895:Conveyancing
705:Saudi Arabia
574:. Retrieved
570:the original
560:
546:
532:
521:. Retrieved
517:the original
507:
496:. Retrieved
492:the original
482:
468:
459:
445:
434:. Retrieved
430:the original
420:
406:
392:
378:
369:
355:
341:
327:
318:
304:
293:. Retrieved
289:the original
279:
265:
251:
236:
222:
213:
204:
167:
141:
127:
123:
107:
103:
99:
96:
79:
71:
67:legal entity
64:
34:
33:
1239:Urban decay
1093:Buyer agent
915:Foreclosure
910:Encumbrance
783:Arable land
695:Puerto Rico
643:By location
618:Real estate
164:Legislation
61:Terminology
1311:Categories
1194:Green belt
1067:Remortgage
851:Relocation
650:Bangladesh
576:2014-02-27
523:2014-02-27
498:2014-02-27
436:2014-02-27
295:2014-02-27
196:References
178:Uzbekistan
1179:Filtering
1169:Companies
1088:Appraiser
969:Severance
665:Indonesia
116:, etc.).
1269:Category
1174:Eviction
1118:Landlord
920:Land law
685:Pakistan
629:Property
184:See also
149:leasing
47:landlord
1282:Commons
1199:Indices
1081:Parties
880:Closing
824:Sectors
174:Ukraine
1287:
1274:
1261:
1219:People
1153:Tenant
979:Zoning
700:Russia
690:Panama
675:Turkey
655:Canada
151:broker
45:, the
35:Lessor
1162:Other
935:Lease
724:Types
680:Kenya
670:Italy
660:China
190:Lease
55:banks
51:agent
39:lease
900:Deed
861:Law
1313::
112:,
610:e
603:t
596:v
579:.
554:.
540:.
526:.
501:.
476:.
453:.
439:.
414:.
400:.
386:.
363:.
349:.
335:.
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31:.
20:)
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