Classification Leased

If the cost of permanent improvements compensated the tenant the landlord, they depreciated the landlord. If the cost of permanent improvements made with the consent of the lessor shall not be reimbursed the latter, they depreciated in the lessee during the term of the lease. The amount of depreciation calculated at the same time taking into account its useful life, determined to leased property, plant and equipment in accordance with the Classification plant and equipment, approved by RF Government Decree of 01.01.2002 1. After the end of the lease premises nedoamortizirovannuyu tenant of the capital investments, according to the Ministry of Finance (email from 05.02.08g 03-03-06/2/12), should be expensed, not taken into account for purposes of taxation of profits. Moreover, if the useful life of the leased object is greater period of the lease, and part of the cost of capital investments in the form of inseparable improvements will be depreciated (ie, the tenant will not be able to recognize some of the costs incurred in the inseparable improvements), then at the end of the lease the tenant must cease depreciation on produced by permanent improvements of the leased property. If the rental agreement will be prolonged, the tenant can continue to depreciation in the established order (letter from the Ministry of Finance 06.09.2007g 03-03-06/2/171). Since the tenant made inseparable improvements are an integral part of the leased property and do not remain on the balance of the tenant, and also taking into account that the leasehold Fixed assets established a special procedure for calculating depreciation under Art. .