Что такое обеспечительный платеж по договору аренды. Часть 2

Что такое обеспечительный платеж по договору аренды. Часть 2

Выданный обеспечительный платеж не приводит к уменьшению экономических выгод организации и, соответственно, не признается расходом. Внесенный обеспечительный платеж учитывается у арендатора как дебиторская задолженность (16 ПБУ 10/99 подп. 3).
Консультации / Тенгиз Бурсулая 06 Окт 2018, 14:00
Что такое обеспечительный платеж по договору аренды. Часть 2
<p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Для отражения расчетов
по договору аренды в бухгалтерском учете может применяться счет 76 «Расчеты с
разными дебиторами и кредиторами». При этом для обособления расчетов с
арендодателем по разным операциям, осуществляемым в рамках одного договора
аренды, целесообразно организовать аналитический учет по счету 76. При
перечислении арендодателю обеспечительного взноса производится запись по дебету
соответствующего аналитического счета к счету 76 в корреспонденции с кредитом
счета 51 «Расчетные счета».</span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">При возврате
арендодателем обеспечительного взноса производится запись по дебету счета 51
«Расчетные счета» в корреспонденции с кредитом соответствующего аналитического
счета к счету 76. </span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Таким образом, у
арендатора обеспечительный платеж показывается на счете 76 с момента
перечисления обеспечительного взноса до момента его возврата.</span></span></p><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;"><b><u>► </u></b><a href="https://fingazeta.ru/opinion/konsultatsii/451258/"><b><u>Что такое обеспечительный платеж по договору аренды. Часть 1</u></b></a><b></b></span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Проводки по
перечислению/возврату обеспечительного платежа у арендатора будут следующими:</span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">- Дебет счета 76 «Расчеты
с арендодателем по обеспечительному платежу» Кредит счета 51 «Расчетные счета»
– при перечислении платежа;</span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">- Дебет счета 51
«Расчетные счета» Кредит счета 76 «Расчеты с арендодателем по обеспечительному
платежу» – при получении его обратно.</span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Кроме этого, на
протяжении срока нахождения обеспечения у арендодателя арендатор будет отражать
сумму платежа за балансом на забалансовом счете 009 «Обеспечения обязательств и
платежей выданные». </span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">С забалансового счета
009 «Обеспечения обязательств и платежей выданные» обеспечение будет
списываться в необходимой сумме в момент его возврата.</span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><b><span style="font-size:12.0pt;line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Уплата
налогов</span></span></b></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Если обеспечительный
платеж возвращается по окончании срока аренды, то ни в расходах, ни в доходах
арендатора взнос не учитывается (ст. 41 НК РФ п. 1).</span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Пример 1. Договором
аренды установлена обязанность уплатить обеспечительный платеж в размере 500
000 руб., который гарантирует исполнение обязательств. При этом предусмотрено,
что, если в течение срока действия договора не нарушается порядок выплаты
арендных платежей, обеспечительный платеж полежит возврату. Учет получения и
возврата обеспечительного платежа у организации-арендодателя представлен в
таблице 1. </span></span></p><span style="font-family: Arial, Helvetica;">

</span><table class="MsoNormalTable" cellspacing="0" cellpadding="0" style="margin-left:2.85pt;border-collapse:collapse;mso-table-layout-alt:fixed;
mso-padding-alt:0cm 0cm 0cm 0cm">
<tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:19.2pt"><td colspan="6" width="612" valign="top" style="width:458.65pt;border-top:windowtext;
  border-left:windowtext;border-bottom:black;border-right:black;border-style:
  solid;border-width:1.0pt;mso-border-top-alt:windowtext .75pt;mso-border-left-alt:
  windowtext .75pt;mso-border-bottom-alt:black .5pt;mso-border-right-alt:black .5pt;
  mso-border-style-alt:solid;padding:2.85pt 2.85pt 2.85pt 2.85pt;height:19.2pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><b><span style="font-size: 9pt; line-height: 107%; font-family: Arial, Helvetica; color: black; text-transform: uppercase;">таблица
  1.</span></b><b><span style="font-size: 10pt; line-height: 107%; font-family: Arial, Helvetica; color: black; text-transform: uppercase;"> Учет у арендодателя</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:1;height:27.7pt"><td width="161" valign="top" style="width:120.5pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:7.1pt 4.0pt 7.1pt 4.0pt;height:27.7pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-size:12.0pt;font-family:
  "Myriad Pro Cond","sans-serif";mso-bidi-font-family:"Myriad Pro Cond";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Содержание операций</span></span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="123" valign="top" style="width:92.15pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:7.1pt 4.0pt 7.1pt 4.0pt;height:27.7pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-size:12.0pt;font-family:
  "Myriad Pro Cond","sans-serif";mso-bidi-font-family:"Myriad Pro Cond";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет</span></span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td colspan="2" width="85" valign="top" style="width:63.8pt;border-top:none;
  border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:7.1pt 4.0pt 7.1pt 4.0pt;height:27.7pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-size:12.0pt;font-family:
  "Myriad Pro Cond","sans-serif";mso-bidi-font-family:"Myriad Pro Cond";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Кредит</span></span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="94" valign="top" style="width:70.85pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:7.1pt 4.0pt 7.1pt 4.0pt;height:27.7pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-size:12.0pt;font-family:
  "Myriad Pro Cond","sans-serif";mso-bidi-font-family:"Myriad Pro Cond";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Сумма, руб.</span></span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="148" valign="top" style="width:111.35pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:7.1pt 4.0pt 7.1pt 4.0pt;height:27.7pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-size:12.0pt;font-family:
  "Myriad Pro Cond","sans-serif";mso-bidi-font-family:"Myriad Pro Cond";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Первичный документ</span></span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:2;height:27.7pt"><td colspan="6" width="612" valign="top" style="width:458.65pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:7.1pt 4.0pt 7.1pt 4.0pt;height:27.7pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-size:12.0pt;font-family:
  "Myriad Pro Cond","sans-serif";mso-bidi-font-family:"Myriad Pro Cond";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">На дату получения обеспечительного
  платежа</span></span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:3;height:38.55pt"><td width="161" valign="top" style="width:120.5pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:38.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Получен
  обеспечительный платеж от арендатора</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="123" valign="top" style="width:92.15pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  38.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">51</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td colspan="2" width="85" valign="top" style="width:63.8pt;border-top:none;
  border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  38.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">76-5 «Расчеты </span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">с арендато-ром»</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="94" valign="top" style="width:70.85pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  38.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">500
  000</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="148" valign="top" style="width:111.35pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  38.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Договор
  аренды,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Выписка
  банка по расчетному счету</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:4;height:60.15pt"><td width="161" valign="top" style="width:120.5pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:60.15pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Поступивший
  обеспечительный платеж включен в состав обеспечений обязательств и платежей
  полученных</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="123" valign="top" style="width:92.15pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  60.15pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">008</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td colspan="2" width="85" valign="top" style="width:63.8pt;border-top:none;
  border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  60.15pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  normal;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;font-family:"Myriad Pro","sans-serif";mso-fareast-language:
  RU"><span style="font-family: Arial, Helvetica;"> </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="94" valign="top" style="width:70.85pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  60.15pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">500
  000</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="148" valign="top" style="width:111.35pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  60.15pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Договор аренды,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Бухгалтерская справка</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:5;height:27.7pt"><td colspan="6" width="612" valign="top" style="width:458.65pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:7.1pt 4.0pt 7.1pt 4.0pt;height:27.7pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-size:12.0pt;font-family:
  "Myriad Pro Cond","sans-serif";mso-bidi-font-family:"Myriad Pro Cond";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">На дату возврата арендодателем
  обеспечительного платежа</span></span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:6;height:49.35pt"><td width="161" valign="top" style="width:120.5pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:49.35pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Перечислен арендатору обеспечительный платеж </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td colspan="2" width="132" valign="top" style="width:99.25pt;border-top:none;
  border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  49.35pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">76-5 «Расчеты с арендатором»</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="76" valign="top" style="width:2.0cm;border-top:none;border-left:none;
  border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;mso-border-top-alt:
  solid black .5pt;mso-border-left-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:49.35pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">51</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="94" valign="top" style="width:70.85pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  49.35pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">500
  000</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="148" valign="top" style="width:111.35pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  49.35pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Бухгалтерская
  справка-расчет,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Выписка
  банка по расчетному счету</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:7;mso-yfti-lastrow:yes;height:38.55pt"><td width="161" valign="top" style="width:120.5pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:38.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Списана
  с забалансового счета сумма обеспечительного платежа</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td colspan="2" width="132" valign="top" style="width:99.25pt;border-top:none;
  border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  38.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  normal;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;font-family:"Myriad Pro","sans-serif";mso-fareast-language:
  RU"><span style="font-family: Arial, Helvetica;"> </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="76" valign="top" style="width:2.0cm;border-top:none;border-left:none;
  border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;mso-border-top-alt:
  solid black .5pt;mso-border-left-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:38.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">008</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="94" valign="top" style="width:70.85pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  38.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">500
  000</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="148" valign="top" style="width:111.35pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  38.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Бухгалтерская справка</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>

<tr height="0"><td width="161" style="border:none"></td><td width="123" style="border:none"></td><td width="9" style="border:none"></td><td width="76" style="border:none"></td><td width="94" style="border:none"></td><td width="148" style="border:none"></td></tr>

</tbody></table><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;"> </span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Пример, как отразить в
учете организации-арендатора перечисление и возврат обеспечительного платежа по
договору аренды –в таблице 2.</span></span></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><b><span style="font-size:12.0pt;line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Учет
у арендодателя</span></span></b></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"><i><span style="font-size:12.0pt;line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Бухгалтерский
учет</span></span></i></p><span style="font-family: Arial, Helvetica;">

</span><p class="MsoNormal" style="text-align:justify"></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Пример 2. Условиями
договора аренды предусмотрен зачет суммы обеспечительного платежа в оплату
услуг по аренде за последний месяц действия договора.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">В данном случае
обеспечительный платеж выполняет не только обеспечительную функцию, но
и платежную функцию, так как, согласно условиям договора аренды, его сумма
подлежит зачету в уплату арендного платежа за последний месяц аренды
имущества.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Следовательно,
в данном случае уплату обеспечительного платежа можно рассматривать
и как предоплату по договору аренды. Таким образом, полученная сумма
обеспечительного платежа не признается доходом организации-арендодателя.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Сумма полученного
обеспечительного платежа отражается в бухгалтерском учете как кредиторская
задолженность по кредиту счета 76 «Расчеты с разными дебиторами
и кредиторами» или по кредиту счета 62 «Расчеты с покупателями
и заказчиками», аналитический счет «Расчеты с арендатором по
обеспечительному платежу», в корреспонденции с дебетом счета 51
«Расчетные счета».</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><h3 class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;"><i><blockquote><i style="font-size: 12pt;">При зачете
обеспечительного платежа в уплату арендной платы за последний месяц аренды
производится внутренняя запись по аналитическим счетам счета 76 или 62: по
дебету аналитического счета «Расчеты с арендатором по обеспечительному
платежу» и кредиту аналитического счета «Расчеты с арендатором по
арендной плате».</i><br></blockquote></i></span></span></h3><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Кроме этого, на
протяжении срока нахождения обеспечения у арендодателя арендодатель будет
отражать сумму обеспечительного платежа за балансом на забалансовом счете 008
«Обеспечения обязательств и платежей полученные».</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">С забалансового счета
008 «Обеспечения обязательств и платежей полученные» обеспечение будет
списываться в необходимой сумме в момент зачета обеспечительного платежа
в уплату арендной платы.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><b><span style="font-size:12.0pt;line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Налоговый
учет</span></span></b></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Согласно позиции
Минфина России обеспечительный платеж, предусмотренный договором аренды
и обеспечивающий обязательства по договору, в том числе по оплате
услуг по аренде, относится к денежным средствам, связанным с оплатой
услуг. Следовательно, его необходимо включить в налоговую базу на
основании статьи 162 пункт 1 подпункт 2 НК РФ. Кроме этого,
существует мнение, что получаемые арендодателем от арендатора денежные
средства, в дальнейшем подлежащие зачету в счет оплаты услуг по
аренде имущества, можно рассматривать в качестве предварительной оплаты
данных услуг.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Соответственно, сумма
таких денежных средств включается арендодателем в налоговую базу
в периоде их получения на основании статьи 167 пункт 2
подпункт 1 НК РФ.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Бухгалтерский учет
арендодателя операций с обеспечительным платежом показан в таблице 3.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Обеспечительный платеж,
зачитываемый в счет арендной платы (например, за последний месяц),
в доходы не включается. В доходах учитывается арендная плата,
в счет которой этот платеж будет зачтен.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">При применении УСН
организация учитывает доходы от реализации, определяемые в соответствии со
статьей 249 Налогового кодекса РФ, и внереализационные доходы
в соответствии со статьей 250 НК РФ. При этом датой получения доходов
признается день поступления денежных средств на счета в банках
и (или) в кассу, получения иного имущества (работ, услуг)
и (или) имущественных прав, а также погашения задолженности (оплаты)
налогоплательщику иным способом (кассовый метод).</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">В данном случае
получение обеспечительного платежа можно рассматривать как предоплату по
договору аренды. Поэтому полученная сумма обеспечительного платежа признается
доходом организации на дату поступления денежных средств.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Таким образом, при УСН
обеспечительный платеж, зачитываемый в счет арендной платы, учитывается
в доходах как аванс на дату получения.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><b><span style="font-size:12.0pt;line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Учет
у арендатора</span></span></b></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><i><span style="font-size:12.0pt;line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Бухгалтерский
учет</span></span></i></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Выплаченный арендатором
взнос выполняет обеспечительную функцию, а впоследствии и платежную
функцию, поскольку, согласно условиям договора аренды, его сумма подлежит
зачету в счет арендной платы за последний месяц аренды. Поэтому денежные
средства, перечисленные организацией арендодателю в качестве
обеспечительного взноса, могут рассматриваться как предоплата по договору
аренды. Следовательно, сумма обеспечительного взноса не признается расходом
организации, а отражается в качестве дебиторской задолженности
арендатора.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><h3 class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;"><i><blockquote><i style="font-size: 12pt;">Для отражения расчетов
по договору аренды в бухгалтерском учете может применяться счет 76
«Расчеты с разными дебиторами и кредиторами» или 60 «Расчеты
с поставщиками и подрядчиками».</i><br></blockquote></i></span></span></h3><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">При этом для
обособления расчетов с арендодателем по разным операциям целесообразно
организовать аналитический учет по счету 76 или 60.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">При перечислении
арендодателю обеспечительного взноса производится запись по дебету
соответствующего аналитического счета к счету 76 или 60
в корреспонденции с кредитом счета 51 «Расчетные счета». При зачете
стоимости выплаченного обеспечительного взноса производится внутренняя запись
по аналитическим счетам, открытым к счету 76 или 60.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Кроме этого, на
протяжении срока нахождения обеспечения у арендодателя арендатор будет
отражать сумму платежа за балансом на забалансовом счете 009 «Обеспечения
обязательств и платежей выданные». С забалансового счета 009
«Обеспечения обязательств и платежей выданные» обеспечение будет
списываться в необходимой сумме в момент зачета обеспечительного
платежа в уплату арендной платы.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Бухгалтерский учет
арендатора операции с обеспечительным платежом показан в таблице 4.</span></span></p><p style="text-align: left;">

</p><p class="MsoNormal" style="text-align: left;"><b><span style="font-size:12.0pt;line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Налоговый
учет</span></span></b></p><p style="text-align: left;">

</p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Если обеспечительный
платеж засчитывается в счет арендной платы (например за последний месяц),
то в расходы обеспечительный платеж не включается.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">В расходах можно учесть
арендную плату, в счет которой будет зачтен этот платеж.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Организации,
применяющие УСН, уменьшают полученные доходы на расходы, указанные
в ст. 346.16 п. 1 НК РФ, при условии соответствия произведенных
расходов требованиям статьи 252 пункт 1 НК РФ.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><h3 class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;"><i><blockquote><i style="font-size: 12pt;">Перечень расходов,
приведенный в указанной норме, является закрытым. Суммы арендной платы
учитываются в составе расходов при определении налоговой базы по налогу,
уплачиваемому в связи с применением УСН, на основании статьи 346.16
пункт 1 подпункт 4 НК РФ. Указанные расходы признаются после их фактической
оплаты.</i><br></blockquote></i></span></span></h3><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Поскольку
в рассматриваемом случае производится зачет суммы обеспечительного взноса
в уплату арендной платы за последний месяц аренды, сумма арендной платы за
этот месяц признается в составе расходов на дату зачета взноса в счет
оплаты задолженности, то есть на последнее число месяца.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">Таким образом, если
обеспечительный платеж засчитывается в счет арендной платы (например за
последний месяц), то в расходы обеспечительный платеж не включается.</span></span></p><p style="text-align: left;"><span style="font-family: Arial, Helvetica;">

</span></p><p class="MsoNormal" style="text-align: left;"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span style="font-family: Arial, Helvetica;">В расходах можно учесть
арендную плату, в счет которой будет зачтен этот платеж.</span></span></p><p class="MsoNormal" style="text-align:justify"></p>

<table class="MsoNormalTable" cellspacing="0" cellpadding="0" style="margin-left:2.85pt;border-collapse:collapse;mso-table-layout-alt:fixed;
mso-padding-alt:0cm 0cm 0cm 0cm">
<tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:14.1pt"><td colspan="6" width="611" valign="top" style="width: 458.15pt; border: 1pt solid black; padding: 2.85pt; height: 14.1pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><b><span style="font-size: 9pt; line-height: 107%; font-family: Arial, Helvetica; color: black; text-transform: uppercase;">таблица
  2. </span></b><b><span style="font-size: 10pt; line-height: 107%; font-family: Arial, Helvetica; color: black; text-transform: uppercase;">Учет у арендатора</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:1;height:37.95pt"><td width="158" valign="top" style="width: 118.25pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 7.1pt 4pt; height: 37.95pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">Содержание
  операций</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="121" valign="top" style="width: 90.4pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 7.1pt 4pt; height: 37.95pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">Дебет</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td colspan="2" width="133" valign="top" style="width: 99.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 7.1pt 4pt; height: 37.95pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">Кредит</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="93" valign="top" style="width: 69.55pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 7.1pt 4pt; height: 37.95pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">Сумма,
  руб.</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="107" valign="top" style="width: 80.3pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 7.1pt 4pt; height: 37.95pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">Первичный
  документ</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:2;height:23.85pt"><td colspan="6" width="611" valign="top" style="width: 458.15pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 5.65pt 4pt; height: 23.85pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">На
  дату перечисления обеспечительного платежа</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:3;height:48.35pt"><td width="158" valign="top" style="width: 118.25pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 5.65pt; height: 48.35pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black; letter-spacing: -0.05pt;">Перечислен обеспечительный
  платеж арендатором</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="121" valign="top" style="width: 90.4pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 48.35pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">76-5 «Расчеты </span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">с арендодателем»</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td colspan="2" width="133" valign="top" style="width: 99.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 48.35pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">51 </span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;"> </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="93" valign="top" style="width: 69.55pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 48.35pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">500
  000</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="107" valign="top" style="width: 80.3pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 48.35pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Договор
  аренды,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Выписка
  банка по расчетному счету</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:4;height:59.15pt"><td width="158" valign="top" style="width: 118.25pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 5.65pt; height: 59.15pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Перечисленный
  обеспечительный платеж включен в состав обеспечений обязательств </span><br><span style="font-family: Arial, Helvetica;">
  и платежей выданных</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="121" valign="top" style="width: 90.4pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 59.15pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">009</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td colspan="2" width="133" valign="top" style="width: 99.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 59.15pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  normal;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;font-family:"Myriad Pro","sans-serif";mso-fareast-language:
  RU"><span style="font-family: Arial, Helvetica;"> </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="93" valign="top" style="width: 69.55pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 59.15pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">500
  000</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="107" valign="top" style="width: 80.3pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 59.15pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Договор аренды,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Бухгалтерская справка</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:5;height:23.85pt"><td colspan="6" width="611" valign="top" style="width: 458.15pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 5.65pt 4pt; height: 23.85pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">На
  дату возврата арендодателем обеспечительного платежа</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:6;height:59.15pt"><td width="158" valign="top" style="width: 118.25pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 5.65pt; height: 59.15pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Перечислен арендатору обеспечительный платеж </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td colspan="2" width="130" valign="top" style="width: 97.4pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 59.15pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">51</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="124" valign="top" style="width: 92.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 59.15pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black; letter-spacing: 0.05pt;">76-5 «Расчеты с
  арендодателем»</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="93" valign="top" style="width: 69.55pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 59.15pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">500
  000</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="107" valign="top" style="width: 80.3pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 59.15pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Бухгалтерская
  справка-расчет,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Выписка
  банка по расчетному счету</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:7;mso-yfti-lastrow:yes;height:37.55pt"><td width="158" valign="top" style="width: 118.25pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 5.65pt; height: 37.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Списана
  с забалансового счета сумма обеспечительного платежа</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td colspan="2" width="130" valign="top" style="width: 97.4pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 37.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  normal;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;font-family:"Myriad Pro","sans-serif";mso-fareast-language:
  RU"><span style="font-family: Arial, Helvetica;"> </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="124" valign="top" style="width: 92.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 37.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">009</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="93" valign="top" style="width: 69.55pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 37.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">500
  000</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="107" valign="top" style="width: 80.3pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 5.65pt; height: 37.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Договор аренды,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Бухгалтерская справка</span></span></p>
  </td>
</tr>

<tr height="0">
  <td width="158" style="border:none"></td>
  <td width="121" style="border:none"></td>
  <td width="9" style="border:none"></td>
  <td width="124" style="border:none"></td>
  <td width="93" style="border:none"></td>
  <td width="107" style="border:none"></td>
</tr>

</tbody></table>

<p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""><span><br> </span></span></p>

<table class="MsoNormalTable" cellspacing="0" cellpadding="0" width="614" style="margin-left:2.85pt;border-collapse:collapse;mso-table-layout-alt:fixed;
mso-padding-alt:0cm 0cm 0cm 0cm">
<tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:14.45pt">
  <td colspan="2" width="614" valign="top" style="width: 460.7pt; border: 1pt solid black; padding: 2.85pt; height: 14.45pt; text-align: center;">
  <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><b><span style="font-size: 9pt; line-height: 107%; font-family: Arial, Helvetica; color: black; text-transform: uppercase;">таблица
  3.</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:1;height:19.55pt"><td colspan="2" width="614" valign="top" style="width: 460.7pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 5.65pt 4pt; height: 19.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">При
  получении обеспечительного платежа</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:2;height:23.2pt"><td width="284" valign="top" style="width: 212.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 4pt; height: 23.2pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет
  счета 51 – Кредит счета 62 «Расчеты с арендатором по обеспечительному
  платежу»</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="331" valign="top" style="width: 248.05pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 4pt; height: 23.2pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Получен обеспечительный платеж</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:3;height:23.2pt"><td width="284" valign="top" style="width: 212.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 4pt; height: 23.2pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">Дебет
  счета 62 «Расчеты с</span><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;"> </span><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">арендатором
  по обеспечительному платежу» – Кредит счета 68/НДС</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="331" valign="top" style="width: 248.05pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 4pt; height: 23.2pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Исчислен
  НДС с обеспечительного платежа</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:4;height:23.2pt"><td width="284" valign="top" style="width: 212.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 4pt; height: 23.2pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет счета 008</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="331" valign="top" style="width: 248.05pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 4pt; height: 23.2pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Поступивший
  обеспечительный платеж включен в состав обеспечений обязательств и платежей
  полученных</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:5;height:19.55pt"><td colspan="2" width="614" valign="top" style="width:460.7pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:5.65pt 4.0pt 5.65pt 4.0pt;height:19.55pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">При
  зачете обеспечительного платежа в счет арендной платы</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:6;height:12.4pt"><td width="284" valign="top" style="width:212.65pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:12.4pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет счета 62 – Кредит счета 90</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="331" valign="top" style="width:248.05pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  12.4pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Признана
  выручка от сдачи имущества в аренду</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:7;height:23.2pt"><td width="284" valign="top" style="width:212.65pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:23.2pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет
  счета 62 «Расчеты с арендатором по обеспечительному платежу» – Кредит счета
  62</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="331" valign="top" style="width:248.05pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  23.2pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Обеспечительный
  платеж зачтен в счет арендной платы</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:8;height:12.4pt"><td width="284" valign="top" style="width:212.65pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:12.4pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет
  счета 90 – Кредит счета 68/НДС</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="331" valign="top" style="width:248.05pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  12.4pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Начислен НДС по аренде</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:9;height:23.2pt"><td width="284" valign="top" style="width:212.65pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:23.2pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет
  счета 68/НДС – Кредит счета 62 «Расчеты с арендатором по обеспечительному
  платежу»</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="331" valign="top" style="width:248.05pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  23.2pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Принят
  к вычету НДС, исчисленный при получении обеспечительного платежа</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:10;mso-yfti-lastrow:yes;height:23.2pt"><td width="284" valign="top" style="width:212.65pt;border:solid black 1.0pt;
  border-top:none;mso-border-top-alt:solid black .5pt;mso-border-alt:solid black .5pt;
  padding:2.85pt 4.0pt 2.85pt 4.0pt;height:23.2pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Кредит счета 008</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="331" valign="top" style="width:248.05pt;border-top:none;border-left:
  none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
  mso-border-top-alt:solid black .5pt;mso-border-left-alt:solid black .5pt;
  mso-border-alt:solid black .5pt;padding:2.85pt 4.0pt 2.85pt 4.0pt;height:
  23.2pt"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Списана
  с забалансового счета сумма обеспечительного платежа</span></span></p>
  </td>
</tr>
</tbody></table>

<div><b><br>Учет
у арендодателя<br></b><b><br></b></div>

<div>Пример 3. Организация
заключила договор аренды помещения сроком на один год. Согласно условиям
договора арендатор перечисляет обеспечительный платеж в качестве
обеспечения исполнения своих обязательств по договору аренды на расчетный счет
арендодателя в размере ежемесячного арендного платежа – 23 600 руб.
За период аренды сумма обеспечительного платежа не была использована. <br><br>По
окончании срока аренды его сумма зачтена арендодателем в счет уплаты
арендного платежа за последний месяц аренды. Получение обеспечительного платежа
в качестве обеспечения исполнения обязательств арендатора по договору
аренды, условиями которого предусмотрен зачет суммы обеспечительного платежа
в оплату услуг по аренде за последний месяц действия договора следует
отражать, как показано в таблице 5.</div>

<br><table class="MsoNormalTable" cellspacing="0" cellpadding="0" style="margin-left:2.85pt;border-collapse:collapse;mso-table-layout-alt:fixed;
mso-padding-alt:0cm 0cm 0cm 0cm" align="center">
<tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:13.15pt">
  <td colspan="2" width="610" valign="top" style="width: 457.65pt; border: 1pt solid black; padding: 2.85pt; height: 13.15pt; text-align: center;">
  <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><b><span style="font-size: 9pt; line-height: 107%; font-family: Arial, Helvetica; color: black; text-transform: uppercase;">таблица
  4.</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:1;height:3.0pt"><td colspan="2" width="610" valign="top" style="width: 457.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 7.1pt 4pt; height: 3pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">При
  перечислении обеспечительного платежа</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:2;height:34.0pt"><td width="315" valign="top" style="width: 236pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 4pt; height: 34pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет
  счета 60 «Расчеты с арендодателем по обеспечительному платежу» – Кредит счета
  51 «Расчетные счета»</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="296" valign="top" style="width: 221.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 4pt; height: 34pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Перечислен обеспечительный платеж</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:3;height:36.3pt"><td width="315" valign="top" style="width: 236pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 4pt; height: 36.3pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет счета 009</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="296" valign="top" style="width: 221.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 4pt; height: 36.3pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Перечисленный
  обеспечительный платеж включен в состав обеспечений обязательств и платежей
  выданных</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:4;height:3.0pt"><td colspan="2" width="610" valign="top" style="width: 457.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 7.1pt 4pt; height: 3pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">При
  зачете обеспечительного платежа в счет арендной платы</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:5;height:3.0pt"><td width="315" valign="top" style="width: 236pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 4pt; height: 3pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет счета 20 (26, 44) – Кредит счета 60</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="296" valign="top" style="width: 221.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 4pt; height: 3pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Отражены расходы по аренде</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:6;height:3.0pt"><td width="315" valign="top" style="width: 236pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 4pt; height: 3pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет счета 19 – Кредит счета 60</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="296" valign="top" style="width: 221.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 4pt; height: 3pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Отражен
  НДС с арендной платы</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:7;height:3.0pt"><td width="315" valign="top" style="width: 236pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 4pt; height: 3pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет
  счета 68/НДС – Кредит счета 19</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="296" valign="top" style="width: 221.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 4pt; height: 3pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">НДС с
  арендной платы принят к вычету</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:8;height:23.2pt"><td width="315" valign="top" style="width: 236pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 4pt; height: 23.2pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Дебет
  счета 60 – Кредит счета 60 «Расчеты с арендодателем по обеспечительному
  платежу»</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="296" valign="top" style="width: 221.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 4pt; height: 23.2pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Обеспечительный
  платеж зачтен в счет арендной платы</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:9;mso-yfti-lastrow:yes;height:23.2pt"><td width="315" valign="top" style="width: 236pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 2.85pt 4pt; height: 23.2pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Кредит счета 009</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="296" valign="top" style="width: 221.65pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 2.85pt 4pt; height: 23.2pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Списана
  с забалансового счета сумма обеспечительного платежа</span></span></p>
  </td>
</tr>
</tbody></table>

<p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt;
line-height:107%;font-family:"Times New Roman","serif""> </span></p>

<table class="MsoNormalTable" cellspacing="0" cellpadding="0" style="margin-left:4.0pt;border-collapse:collapse;mso-table-layout-alt:fixed;
mso-padding-alt:0cm 0cm 0cm 0cm" align="center">
<tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:11.25pt">
  <td colspan="5" width="611" valign="top" style="width: 458.3pt; border: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;">
  <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><b><span style="font-size: 9pt; line-height: 107%; font-family: Arial, Helvetica; color: black; text-transform: uppercase;">таблица
  5.</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:1;height:11.25pt"><td width="210" style="width: 157.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">Содержание
  операций</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" style="width: 75.35pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">Дебет</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="118" style="width: 88.6pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">Кредит</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="82" style="width: 61.7pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">Сумма,
  руб.</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" style="width: 75pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:12.0pt;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-family: Arial, Helvetica; color: black;">Первичный
  документ</span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:2;height:11.25pt"><td colspan="5" width="611" valign="top" style="width: 458.3pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">При
  получении обеспечительного платежа</span><span style="font-family: Arial, Helvetica;">        
  </span></span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:3;height:11.25pt"><td width="210" valign="top" style="width: 157.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:8.5pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Получена сумма</span><span style="font-family: Arial, Helvetica;">      </span><span style="font-family: Arial, Helvetica;">обеспечительного платежа</span><span style="font-family: Arial, Helvetica;">  </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75.35pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size: 8.5pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">51</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="118" valign="top" style="width: 88.6pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size: 8.5pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">76
  «Расчеты с арендатором по обеспечитель-ному платежу»</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="82" valign="top" style="width: 61.7pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size: 8.5pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">23
  600</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:8.5pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Договор
  аренды,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:8.5pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Выписка
  банка по</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size: 8.5pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">расчетному
  счету</span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:4;height:11.25pt"><td width="210" valign="top" style="width: 157.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size: 8.5pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">Начислен НДС</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75.35pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size: 8.5pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">76
  «Расчеты с арендатором по обеспечитель-ному платежу»</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="118" valign="top" style="width: 88.6pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size: 8.5pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">68/НДС</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="82" valign="top" style="width: 61.7pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size: 8.5pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">3
  600</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size: 8.5pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">Счет фактура</span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:5;height:11.25pt"><td width="210" valign="top" style="width: 157.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Поступивший
  обеспечительный платеж включен в состав обеспечений обязательств и платежей
  полученных</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75.35pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">008</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="118" valign="top" style="width: 88.6pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  normal;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;font-family:"Myriad Pro","sans-serif";mso-fareast-language:
  RU"><span style="font-family: Arial, Helvetica;"> </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="82" valign="top" style="width: 61.7pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">23
  600</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Договор аренды,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Бухгалтерская</span><span style="font-family: Arial, Helvetica;">    
  </span><span style="font-family: Arial, Helvetica;">справка</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:6;height:11.25pt"><td colspan="5" width="611" valign="top" style="width: 458.3pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-layout-grid-align:none;text-autospace:
  none;vertical-align:middle"><b><span style="font-size:9.0pt;line-height:120%;
  font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">При зачете обеспечительного платежа в
  уплату арендной платы</span><span style="font-family: Arial, Helvetica;">    </span></span></b></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:7;height:11.25pt"><td width="210" valign="top" style="width: 157.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;
  font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Начислена арендная плата за</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">последний месяц аренды </span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75.35pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">76 «Расчеты с арендатором по арендной
  плате»</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="118" valign="top" style="width: 88.6pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-hyphenate:none;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">90-1</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="82" valign="top" style="width: 61.7pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-hyphenate:none;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:120%;font-family:"Myriad Pro","sans-serif";
  mso-bidi-font-family:"Myriad Pro";color:black;mso-ansi-language:EN-US;
  mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;"> </span><span style="font-family: Arial, Helvetica;">23 600</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;
  font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;"> </span><span style="font-family: Arial, Helvetica;">Договор аренды,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;
  font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;"> </span><span style="font-family: Arial, Helvetica;">Счет за аренду </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:8;height:11.25pt"><td width="210" valign="top" style="width: 157.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;
  font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Произведен зачет суммы</span><span style="font-family: Arial, Helvetica;">   </span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;
  font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">обеспечительного платежа в </span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;
  font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">уплату арендного платежа за</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size:9.0pt;line-height:120%;
  font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">последний месяц аренды</span><span style="font-family: Arial, Helvetica;">   </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75.35pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">76 «Расчеты с арендатором по
  обеспечитель-ному платежу»</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="118" valign="top" style="width: 88.6pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">76 «Расчеты с арендатором по</span><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;"> </span><span style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">арендной плате»</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="82" valign="top" style="width: 61.7pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-hyphenate:none;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><span style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">  </span><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">23
  600</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:
  120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;"> </span><span style="font-family: Arial, Helvetica;">Договор аренды,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:
  120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;"> </span><span style="font-family: Arial, Helvetica;">Бухгалтерская </span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:
  120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;"> </span><span style="font-family: Arial, Helvetica;">справка</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:9;height:36.55pt"><td width="210" valign="top" style="width: 157.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 4pt; height: 36.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">Принят к вычету НДС, исчисленный при
  получении обеспечительного платежа </span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75.35pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 36.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">68/НДС</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="118" valign="top" style="width: 88.6pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 36.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">76 «Расчеты с</span><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;"> </span><span style="font-size:9.0pt;
  line-height:120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:
  "Myriad Pro";color:black;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">арендатором </span><br><span style="font-family: Arial, Helvetica;">
  по обеспечи-тельному платежу»</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="82" valign="top" style="width: 61.7pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 36.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-hyphenate:none;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">3 600</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 36.55pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:
  120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;"> </span><span style="font-family: Arial, Helvetica;">Счет фактура</span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td></tr>
<tr style="mso-yfti-irow:10;mso-yfti-lastrow:yes;height:11.25pt"><td width="210" valign="top" style="width: 157.65pt; border-right: 1pt solid black; border-bottom: 1pt solid black; border-left: 1pt solid black; border-image: initial; border-top: none; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">Списана с забалансового счета сумма
  обеспечительного платежа</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75.35pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  normal;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;font-family:"Myriad Pro","sans-serif";mso-fareast-language:
  RU"><span style="font-family: Arial, Helvetica;"> </span></span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="118" valign="top" style="width: 88.6pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-hyphenate:none;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">008</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="82" valign="top" style="width: 61.7pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
  text-align:center;line-height:120%;mso-hyphenate:none;mso-layout-grid-align:
  none;text-autospace:none;vertical-align:middle"><span lang="EN-US" style="font-size: 9pt; line-height: 120%; font-family: Arial, Helvetica; color: black;">23 600</span></p><span style="font-family: Arial, Helvetica;">
  </span></td><td width="100" valign="top" style="width: 75pt; border-top: none; border-left: none; border-bottom: 1pt solid black; border-right: 1pt solid black; padding: 4pt; height: 11.25pt; text-align: center;"><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:
  120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Договор аренды,</span></span></p><span style="font-family: Arial, Helvetica;">
  </span><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
  120%;mso-hyphenate:none;mso-layout-grid-align:none;text-autospace:none;
  vertical-align:middle"><span lang="EN-US" style="font-size:9.0pt;line-height:
  120%;font-family:"Myriad Pro","sans-serif";mso-bidi-font-family:"Myriad Pro";
  color:black;mso-ansi-language:EN-US;mso-fareast-language:RU"><span style="font-family: Arial, Helvetica;">Бухгалтерская</span><span style="font-family: Arial, Helvetica;">        </span><span style="font-family: Arial, Helvetica;">справка</span></span></p>
  </td>
</tr>
</tbody></table>

<br><div><b>Учет
у арендатора<br></b><br>В учете
организации-арендатора перечисление обеспечительного платежа в качестве
обеспечения исполнения обязательств арендатора по договору аренды, условиями
которого предусмотрен зачет суммы обеспечительного платежа в оплату услуг
по аренде за последний месяц действия договора.<b><br></b></div><br>
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