Right to use assets = lease liabilities+prepaid rent+agency fees and other direct expenses incurred due to lease-incentives given by the lessor (such as reimbursement of agency fees)+return expenses (if the amount is determined, it is included in the estimated liabilities). The renovation expenses and office supplies purchase expenses incurred by renting the house shall be carried out according to the original accounting method, and are not assets of the right to use. The deposit paid does not belong to the prepaid rent, and it is recorded as the current payment. The amount of restitution expenses agreed in this contract is an integral part of the right to use assets. If only the obligation to return is agreed, but the actual expenditure cannot be determined, it does not need to be regarded as an integral part of the right-to-use assets.
The latest policy of leasing standards
Summary of judgment on lease contract
1, and the enterprise is the lessee.
On the start date of the lease term, the right to use assets and lease liabilities shall be confirmed. The starting date of the lease term refers to the starting date when the lessor provides the leased assets to the lessee for use (if the lease-free period is stipulated in the contract, it is the starting date of the lease-free period). The determination of the lease term includes the extension of the lease contract (after the lease ends, if the lessee has the priority to lease at the same market price, it will not be included in the extension period). If the lease term is less than one year or the value of the leased property is low (the value of a single leased asset is less than RMB 30,000.00, which is equivalent to US$ 5,000 according to international financial reporting standards), the right to use the assets and the lease liabilities may not be recognized, and they may be included in the current profits and losses according to the straight-line method or other systematic and reasonable methods.
Second, the common lease contract identification and response
1, house lease contract
Housing lease contracts (including business premises lease and employee lease) generally meet the requirements of lease standards and should be recognized as right-to-use assets and lease liabilities. The employee's lease contract is signed annually, which can exempt the right to use assets and lease responsibility.
2. Equipment lease contract
Equipment lease contracts generally meet the requirements of lease standards and should be recognized as right-to-use assets and lease liabilities. The equipment lease contract is signed on an annual basis, or for the equipment such as printers and photocopiers, which are mainly consumables, the fixed rent and guarantee amount are not agreed upon when signing the contract, and all expenses are included in the expenditure of consumables, which can avoid confirming the right to use assets and lease liabilities.
3. Vehicle lease contract
If the right to use a specific vehicle is completely owned by the enterprise during the lease period, it shall be recognized as the right to use assets and lease liabilities. It is suggested that this kind of car rental contract should be signed annually, and the confirmation of the right to use assets and lease liabilities should be exempted. During the lease period, if the car rental company only provides any vehicle for the enterprise to use when it needs it, the contract that does not belong to the lease standard will be directly included in the cost when it occurs.
4. Parking space lease
Parking space lease contracts generally meet the requirements of lease standards and should be recognized as right-to-use assets and lease liabilities. It is suggested that the parking space lease contract should be signed on an annual basis, exempting the right to use assets and the lease responsibility, and the rent should be included in the expenses on average during the lease period. Non-fixed parking spaces have no identifiable assets and are not within the scope of leasing standards.
5. Communication leasing, line leasing and platform leasing.
Usually, communication leasing, line leasing and platform leasing contracts lease the computing power, storage capacity and transmission capacity of service providers, and have no identifiable assets, so they are not within the scope of leasing criteria, and related expenses are included in the expenses when they occur.
6. Storage lease
If the warehousing lease contract stipulates that the company has the exclusive right to use a specific space, it shall be recognized as the right to use assets and lease liabilities. If the warehousing lease contract only stipulates that the service provider can meet the warehousing needs of the company, but the specific location of the warehousing space can be changed (for example, from location A to location B), the warehousing lease does not belong to the contract specified in the leasing standard, and the related expenses are included in the expenses when incurred.
7. Factory lease
Under normal circumstances, the workshop leasing provider can change the workshop at will according to the company's needs, and there are no specific identifiable assets. Therefore, the workshop leasing is not a contract stipulated in the leasing standards, and the related expenses are included in the expenses when it occurs.
Three. Calculation of the right to use assets and lease liabilities
Right to use assets = lease liabilities+prepaid rent+agency fees and other direct expenses incurred due to lease-incentives given by the lessor (such as reimbursement of agency fees)+return expenses (if the amount is determined, it is included in the estimated liabilities). The renovation expenses and office supplies purchase expenses incurred by renting the house shall be carried out according to the original accounting method, and are not assets of the right to use. The deposit paid does not belong to the prepaid rent, and it is recorded as the current payment. The amount of restitution expenses agreed in this contract is an integral part of the right to use assets. If only the obligation to return is agreed, but the actual expenditure cannot be determined, it does not need to be regarded as an integral part of the right-to-use assets.
Lease liabilities = unpaid rent (excluding VAT)/discount rate. Unpaid rent refers to the rent payable under the lease contract minus the prepaid rent. For example, a two-year lease contract is paid quarterly, with a quarterly payment of 65,438+00,000.00 yuan. If the prepaid rent is 65,438+05,000.00 yuan, it shall be deemed that the prepaid rent corresponds to the total rent of the * quarter and the second quarter.