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Evaluation and synthetic accounting operations of annuity contracts and maintenance

Available online: 6 January 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

In the article the assessment and order of the synthetic accounting operations of annuity contracts and maintenance - fixed assets, the materials, money, and also operations on the termination of annuity contracts and maintenance are considered: rent repayment, return received under payment of a rent of property, contract and indemnification cancellation. The order of the accounting of these operations for two cases is presented. In the first case - the property is considered on the sum of expenses in connection with the conclusion and performance of the contract of a rent, in the second - the property is carried at market value.

Keywords: contract, rent, contents with expense, account of operations

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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