Features of accounting for public utilities in the leased non-residential premisesFeatures of accounting for public utilities in the leased non-residential premises
Journal Title: Економіка: реалії часу - Year 2017, Vol 2, Issue 30
Abstract
Accounting for public utilities in the leased non-residential premises has a number of features, without knowledge of which even experienced accountant increases the risk of error tolerance. The article defines the procedures for the payment by the lessee non-residential premises and communal services. Examples of such orders for the payment and considered the intricacies of this issue. In modern conditions the question of accounting for public utilities in the leased non-residential premises is relevant because a large number of enterprises on the territory of Ukraine refuse from productive activities in favor of an operating lease. After all, renting premises and necessary for all productive enterprises, and outlets, etc. that is why, increasingly, there are companies for which an operating lease if not a basic income, then at least additional.
Authors and Affiliations
Oleksandr Balan, Olena Martynenko
Keywords
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