Scientific paper ID 2094 : 2021/3

Emiliya Vaysilova

The modern transport companies operating in Bulgaria are mostly from the group of micro, small and medium enterprises. Companies in this group have traditionally had difficulty investing in fixed assets. The latter significant financial investments, which these companies do not always have.

Too often, the only way to acquire new vehicles and other fixed assets is a lease. Through it, companies acquire these assets without having significant cash outflows, ie. get the opportunity to reschedule their investment costs in the form of lease payments. Thus, economic entities achieve a favorable distribution in time of outgoing with incoming cash flows, linking the payment of assets with the proceeds from their operation.

When acquiring assets under an operating lease, it is possible for the transport company to receive various incentives from the lessor, the idea being to conclude a leasing contract.

The purpose of this report is to clarify some new points in AS 17 Leasing related to the so-called operating lease incentives. The development clarifies the nature of the incentives and considers the types of such. Practical cases have been developed to illustrate the accounting and tax treatment of incentives.

оперативен лизинг стимули по оперативен лизинг счетоводно и данъчно третиране на стимулите транспортно предприятиеoperating lease operating lease incentives accounting and tax treatment of incentives transport companyEmiliya Vaysilova


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