Freedom Tree Financial

If the amount of depreciation is equal to or greater than the sum of monthly lease payments, the current lease payments during these periods is not repaid. After full repayment of the cost of the equipment in the tax accounting organization will recognize the monthly cost of leasing payments, but only part of the excess amount of lease over the initial cost of equipment in the tax account, previously fully included in the costs through depreciation. This follows from the norms of paragraph 5 of Article. 252 of the Tax RF: The amounts reflected as an expense of taxpayers, can not be re-included in the composition of its expenditure. In the month of payment of the last lease payment in the tax allowance will be recognized as expenses in the total amount of lease payments. Nouriel Roubini brings even more insight to the discussion. It remains to formalize property rights on the basis of the purchase agreement.

And here again the question arises of the redemption price. After all expenses the lessor, including the cost of equipment, its other costs, and as the income of lessor reimbursed the lessee in the lease payments. It is appropriate to use a symbolic purchase price of 1 ruble (dollar, euro, etc.), For the formal registration of the purchase agreement and transfer of ownership of the leased asset to the lessee, since the content of the lease agreement, which includes elements of the purchase agreement, the parties executed the agreement (leased transferred to the lessee, payment obligations are satisfied). It must be emphasized that the size of the redemption price in this case does not really matter. It may be called in a certain range of positive value close to zero, to a value equal to the lessor's costs associated with the acquisition of the leased asset.

In the latter case, in contracts (additional agreements) and the act of checking the calculations indicate that a credit redemption price of the previously accepted payments in the lease payments. The basis for such set-off provided by the provisions of Articles 625 and 624 of the Civil Code. Get more background information with materials from cornell capital. Article 625 requires the application of the Civil Code, lease agreements in respect of the financial lease agreement, while Article 624 establishes the right of parties to the lease (financial lease) upon redemption of the leased property to agree to offset the previously paid rent in the purchase price. Point of view of the possibility of such set-off letter from the Russian Finance Ministry confirmed on July 7, 2006 03-04-15/131. In conclusion, we note that if the buyout price is set at a rate greater than the costs of the lessor, relating to acquisition and transfer of the lessee of the leased property, for example, if the redemption price is set equal to the sum of all lease payments, the lessee will not be able to take into account in the current tax deductions Lease payments since fiscal authorities are considering paying the redemption price of the advance payments related to the acquisition of depreciable assets that are not recognized as current expenses for the purposes of profits tax. In this case, the cost of the lease agreement can be recognized only depreciation, whose size is determined by the initial value of the property, which is significantly lower than the full amount lease payments. We believe that the above are exhausted problems of taxation of leasing transactions associated with the use of category purchase price.

Outsourcing – a relatively new type of service in the Russian market. Read more here: Roubini Global Economics. The concept of outsourcing in our legislation is absent. The term "outsourcing" comes from the English outsourcing, and literally translates as "the use of external resources ". Outsourcing services are used to manage non-core assets that are not profitable, but are vital for the normal operation of any company, such as – Accounting and , legal, human resources, marketing services and IT-technology. If large companies outsourcing – often follow the modern fashion business process management, for small and medium-sized businesses trying to swim and do not drowning "in the new economy", the translation of some "indirect" business functions can be not only a necessity, but sometimes the way to "save" their financial situation and used as a good way reduce costs.

Use of outsourcing services, provides the enterprise cost savings on administrative expenses, office (equipment jobs) and pay taxes on wages of employees. Besides the opportunity to reduce costs, outsourcing, certainly has some advantages that can be used for development and normal functioning of the enterprise. Not all companies can afford to have his staff both qualified accountants, lawyers, personnel officer, IT-specialist, marketer, etc., while the business development of services essential. At the same time, even in the presence of such specialists, the specificity such enterprises do not always allow such professionals opespechit amount of work and a full load. Particular, this simply is not necessary to the work of specialists need assistance conditional on a smaller scale than the "full day from 9:00 am to 18:00 pm with a lunch break from 13:00 to 14:00 hours.

DREAM find when you help someone else find her. As we understand the dream, as we find her, as her store and how we achieve. Would you like to dream come true? Get ready for it, sow, protect shoots, act and just believe. Nature and God – the great genius, your dream will come true. Try not to complicate his life, just doing a simple step for their dreams. just turning in his dream! Power and money, success, revolution, fame, revenge and love tangibility, all the dreams about anything and fight hardest for sbyvaemost. The dream – is an individual idea about changing reality that requires translating in the future.

Dream of the above thoughts on his importance for a person, in every dream laid plan man-creator about his place in the world. The thought becomes a material in the process of translating dreams. But dreams often come true, and then the question arises – that the primary reality or a dream? What first? In our opinion, the primary dream, and then the variable dream a reality – 'grandmother first and then have babies. " The main question – sbyvaemost dreams. Why do dreams come true? We think that the dream need God's blessings and godly work. Requires marriage dreams and labour (autonomous 'generator' dreams is connected to the goal-oriented system of human activity). Sbyvaemost dreams in our opinion, must undergo 4 stages: 1) understanding and awareness of the importance and necessity of dreams. Preliminary training to what you want to dream, to get God's blessing.