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. .
Month: July 2011
Powerful Car Series
Porshe showed his most powerful and perhaps the most extreme car series 911 to date – GT2 rs. The new rear-wheel drive vehicle – a rocket to publicly debut at Moscow auto show in late August and will go on sale the United States in October. The official price for it is – $ 245.000. GT2 rs will be released a limited edition of 500 copies and is equipped with the latest model engine production capacity in Zuffenhausen 3.6-liter dual-injection six-cylinder tuned to the issuance of 620 hp. This is a 90 horsepower more than the recently released from the production of the 911 GT2 and 8 horsepower more than the German-made car Carrera gt. series of measures to reduce vehicle weight, includes a sunroof and rear wing in carbon fiber, some features of the interior such as a special driver's seat, the 911 GT2 rs gaining 3.014 pounds, 154 pounds less than a three-year 911 GT2. Aerodinamic upgrade includes a rear fender an inch higher, which gives additional thrust down the back of the car, and the extended radiator grille. Although it is not the fastest-accelerating 911 of all time, the quality of the 911 GT2 rs is really