IMPROVEMENT AND REPAIR OF FIXED ASSETS, RENOVATED FOR RENT: FEATURES OF ACCOUNTING AND AUDIT WITH THE LANDLORD AND TENANT
Journal Title: Регіональна економіка та управління - Year 2018, Vol 1, Issue 19
Abstract
Carrying out repair and improvement of leased fixed assets is an urgent necessity for the economic entity. But the account of these operations has its own peculiarities depending on who and for whose account the specified activities are carried out. In this article we will consider the account of repairs and improvements that are performed by the tenant at his own expense, or at the expense of the lessor. Also, situations will be considered when these activities are carried out by the lessor, also at their own expense, or at the expense of the lessee.
Authors and Affiliations
Svetlana Brik
Keywords
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