Anoreva nhema. Chii? siyana zvinhu

CFO ose anoziva pfungwa "anoreva nhema". Chii, uye kana kwaiva oparesheni ichi? In tsika dzakawanda, hapana kunzwisisa chakajairika rokuti. Zvinofungidzirwa kuti ivo akataura nguva refu risi michina zvinodhura pasi zvimwe zvinhu (the risi rakasiyana Somuenzaniso, Rental kana pfupi risi). Zvinofungirwa kuti ukama wokutanga kwakadaro akaonekwa Sumer yekare, asi kukura kuri muchimiro kuti anoreva nhema remapazi vakagamuchira muna US uye Europe yechipiri yezana remakore rechimakumi maviri.

Mumutemo Russian rokuti "anoreva nhema" Pakataurwawo kwakaratidzwa nepakati kuma1990. Chii kubva nemaonero ari Civil Code, vakagamuchirwa muna 1996? Maererano nyaya nhamba 665 ari chikamu Civil Code mari rechipiri rendi (anoreva nhema) aiziva kuva ukama apo lessor iri vatungamirire roja kana adaro kutenga zvimwe zvinhu, vakazochinja Transfers kuti lessee nhaka uye shandisa kwenguva yakati panguva.

Ko chero zvinhu zvinogona kutengwa pasi zano, raisanganisira anoreva nhema? Chii kubva nemaonero pamusoro penyaya mutengapwe? Maererano munyaya nhamba 666 of Civil Code iri mari leases anogona kuchinjwa chete zvinhu zviri amortized pamusoro nguva yakareba (non-consumable zvinhu), zvakadai Real Estate, midziyo, michina. Anosiyiwa vari dzinongoitika idzodzo, nyika uye zvinhu, riparadzirwe uko kukunyimai chero mitemo.

mabasa api normative vachiri kudzorwa imwe risi? Chii, unogona kudzidza kubva yeUnited mutemo № 164-FL (wokurera muna 1998, October 29). Pano tinopa kurapa, akafanana Civil Code, uye akapa hwakadzama mashoko yose hurongwa remapazi. Somuenzaniso, munyaya nhamba 4 romutemo rinotaura kuti mutengesi was yesangano, lessor kana lessee angava Russian mugari uye asiri mugari.

The anoreva nhema chibvumirano mutemo unoti ari kunyora pakati lessor uye lessee. Zvisinei, mune zvirongwa zverudzi urwu zviri zvikuru zvakafanana nemamwe masangano - makambani inishuwarenzi uye mabhanga. Chokutanga tichiita kurerutsa ngozi siyana chokuita kukurukura uye mudzimu midziyo. Uye chechipiri ndivo havaoni kuti anoreva nhema makambani kuti vanogamuchira mari kubva mabhanga kuti aite mabasa ari muchimiro zvikwereti pamwe zvakanaka kufarira prices. The chibvumirano anogona kupa shanduro pakupera ukama apo lessee anowana zvarinoroora chepfuma mushure yapfuura pakati rokuti chesungano uye nokuzadziswa zvimwe zvinhu (rose chitsama mari midziyo akabhadhara kure muchimiro risi kubhadhara, etc ..).

Buy anoreva nhema zvinhu zvinogona zvinodhura mudzimai uye kumisika. Nokuti ichi nyaya, govera pemarudzi zvakakodzera rezvemari leases. Kana zvose mapato kusvika chibvumirano vari vagari, ipapo anoreva nhema rinozivikanwa mumhuri uye non-mugari kana mumwe mapato - kwokunze.