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Thus, if the organization uses the same depreciation rate of the object in the accounting and tax accounting, the accounting data are the same. 374 of the Tax Code, is movable and immovable property, which is recorded on the balance of the organization in fixed assets by accounting rules. In paragraph 3 of the Regulation on accounting "Accounting for Fixed Assets" (PBU 6 / 01) approved by order of the Russian Finance Ministry on March 30, 2001 № slant boilers fin 26n, which regulates the reflection in the accounting slant fin boilers of property, plant and equipment, indicated that this situation does not apply in respect of capital and financial investments. Therefore unfinished do not need to be considered when calculating property tax. A similar view was expressed in a letter to the Russian Finance Ministry October 20, 2004 № 03-06-01-04/71. Consider accounting in joint construction of residential houses. Current legislation does not give direct advice on accounting for business transactions related to investment activities in the form of construction for the purpose of resale. Consequently, the accounting procedures in this situation is part of the accounting policies of the organization. We consider the accounting for such contracts, the investor, which is attracting real estate investors, in two cases where the investor that attracts real estate investors: 1) is a customer at the construction site; 2) The customer is not at the construction site. An investor that attracts real estate investors in construction, provides a customer. Under construction is understood by the customer of investor-developer, who has a license to act as the customer and performs these functions. He concludes a general contract for construction of a facility or organization with a contractor takes over the functions typical of general contractor (the content of the site, purchasing, coordination of construction works on site, etc.). However, in our case, real estate firms are unable to assume the functions typical of general contractor, thus not a license for construction of residential buildings 1 and 2 levels of responsibility does not need. For all works in this case, real estate firms enter into contracts for construction work. For the owner-developer funds received from investors attracted by their nature are a trust fund.

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