Abstract
The article systematizes the basic requirements for the formation in accounting of information about fixed assets when they are received or provided for a fee for temporary use, as well as the conditions and criteria for recognizing accounting objects as lease accounting objects. Specific examples show how to determine the present value of lease payments, the net worth of an investment in a lease, and the amount of interest accrued. Organizational and methodological recommendations are proposed for rationalizing the accounting of operations of operating and non-operating (financial) lease of fixed assets, respectively, from the lessee and the lessor.
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