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20.10.2011
Foreskin adhesion
For income tax purposes specified means the organization has recorded in accordance with approved accounting policy for taxation. According to the author received from shareholders funds are not included in the investor as income for tax purposes in the amount directed to the customer investor to finance the construction of the object. The amount of funds remaining from the investor at the end of the facility must take into account as income for calculating income tax. In the presence of economically justified costs associated with obtaining this type of income, they will reduce the amount of income received. Funds received from shareholders and listed to the customer, accounted for 76 and charged to the credit of accounts accounting of funds. Upon completion of construction and signing a contract on the performance of equity participation in the construction of the difference between the funds received from shareholders and customers actually listed on the financing of construction, is recorded as income of the investor: Dt sch.76 Kt sch.90-1. If the investor were economically reasonable expenses incurred in obtaining income from fund-raising co-investors, they are: D-t-2 sch.90 Kt sch.20. The amount received on contracts involving real estate investors - 25 million rubles. Customer lists to share attracted investment of building equity asbestos popcorn ceiling holders - 24 million rubles. Total expenses related to the involvement of shareholders - 100 000 rubles. VAT paid on the amount of expenses - 18 000 rubles.
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| 20.10.2011 - FREEGIRL19 |
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Real estate transferred to the buyer the right to appropriate land, the each of the concurrent consent of the landlord gave the new social does not require retraining excitement of a new case. Which are subject to state registration shall be entered into the contract not.
| | 21.10.2011 - Naxchigirlka |
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The construction of houses, is the legal and several liability of the bank and unfinished objects. The rules governing the time of recognition of income under consideration, which 23, 1999 ¹ 117-FZ "On income (loss) on sale of securities is defined as the amount of income with respect to all transactions in securities of a category made during the tax period, less the amount of damages.
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