In our opinion, the mechanism for determining rent, developed by P. Bunich and reproduced in the Fundamentals of the legislation of the USSR and the Union Republics on rent, has nothing to do with the actual lease. The core of rental relations in all sectors of the economy is rent. It should have the same nature for all leased business facilities. The Foundations do not provide such uniformity.
How are rents on land and natural resources calculated? Probably in a different way than when renting an enterprise. But in this case, the rent for the paid ownership of property, on the one hand, and land and natural resources, on the other, will have a different nature. Hence the inconsistency of the conditions for the organization of rental relations in different areas.
The interpretation of rent as depreciation is puzzling. Let's imagine that this is how those who were the first to switch to renting understood the rent, for example, the Butovo Plant of Building Materials. In this case, his team would never have moved to rent, since his director would not have agreed to transfer depreciation charges "up" to the central board.
All these deductions are a natural source of simple reproduction in the enterprise. And if the company gave them away, it would not be able to conduct business activities. And the provision on the inclusion of leases in depreciation charges contradicts the basic right of the enterprise to them. And here we will refer to the above assessment of the item on the inclusion of depreciation charges.
The Fundamentals of Rental Legislation rightly state that material and similar costs are reimbursed from the proceeds received by the leased enterprise. Hence, depreciation. But, having reimbursed it once, why should tenants transfer it "up" from the profit again in the form of rental payments. Why "reshape" profits in accordance with depreciation charges?
It is also completely unacceptable that the requirement contained in the Fundamentals of Legislation on the need to include in the payment of rent the amount of rental interest, which is set at least bank interest.
The introduction of rental interest was facilitated by the illusory idea that the landlord has freedom of action in using the money allocated at the time for the purchase of a particular property: put it in the bank and receive interest, buy a machine and lease it. And for the lost profit (for not putting it in the bank), the tenant must pay him a percentage. After all, the tenant has a machine only because the landlord did not sell it and did not put the proceeds in the bank.
But the landlord did not have such freedom. He (the ministry, department, central committee) received money either from the state budget, or collected it forcibly from enterprises subordinate to him, and then spent it. Why now, having become a landlord, the agency can also receive interest for these expenses. Why should I? If you are uncertain, it is advisable to use the bonus code to ensure that you can take advantage of these offers. Our dedicated team will ensure that you stay informed about the most up-to-date promotions and will notify you when and where a code is necessary. For now, let us concentrate on how you can obtain the latest sign-up bonus. melbet bonus code of 130€/$ for sports betting. Every new player will receive from Melbet: a welcome bonus of 130$, as well as a lifelong free bet of 30$ and 130% on every account replenishment.