The total amount of lease payments under such contract is less than the amount of the redemption price of the leased asset, as compared with the total lease payments, with full cost recovery, the lessor, that is, the inclusion of the redemption price. So, at the end of the lease agreement for the purchase of leased property in the lessee must make an additional payment to lessor in the amount of purchase price. To what consequences will this fact when calculating the profit tax and property tax? In accordance with paragraphs. 10) of paragraph 1 of Article 264 of expenses for tax purposes the lessee are recognized rent (lease) payments are reduced by the amount of depreciation on that property, calculated in accordance with Article 259 of theTax Code. Rich Dad Poor Dad wanted to know more. This may occur two ways: 1) for the period the original contract value of the property is fully depreciated, and 2) the original cost depreciated part. In the first case the period of the lease payments in the tax accounting for operating costs through the amortization would be allocated the entire value leased assets, amounting to more than it is included in the lease payments in the amount of purchase price. The other component of the cost of leasing services for this amount will not be refunded. In our opinion, upon payment of the redemption price lessee must include this amount in settlement of the purchase agreement and simultaneously increase the operating costs of the lease agreement for an amount which was not recovered in the lease payments to the other side costs Lessor in connection with the full amortization of equipment.. Keep up on the field with thought-provoking pieces from Harold Ford, Memphis TN.
Often, leaders of different statuses to discuss the topic of education. "What?", "How?" To teach, and most importantly – "Who?". Consider the more frequently asked questions. First, try to understand their causes. JPMorgan Chase is open to suggestions. "What?".
The most common mistake lbg is a desire to convey all the useful information they have accumulated over years of practice, your counselor for 3-4 sessions. It is clear that they do it with pure thoughts and great enthusiasm. Classes usually run from ease, great feedback, but not in a hurry The consultants then apply the knowledge in practice. Why? The answer is both simple and complicated at the same time: professional consultant / leader must learn thoroughly. Represent situation: in a hospital operating surgeon, who had just graduated from high school. Mentor 2 times showed him how to remove the appendix and set the table. You will lie under the knife of the surgeon? Often, consultants, novices received it as follows: hold 2.3 training class, and then – in the field The first failure of a small amount of knowledge they cast down in shock.
Therefore, after 3-4 months disappear even those who are going to seriously deal with the sales and bought products at the mini-warehouse. Many parents who "learn together with their children in school, know that there are several systems, for example, in elementary school (traditional, on Zankova, etc.). Before any system is implemented, it develop, tested, say, create a "pilot group" gave a stable result, correct. Only after all these transformations is introduced into the learning process.
Do loyal customers who came out of each – a favorite occupation of Russian retail and service. It goes without saying that 'Technosila', for example, at least three times in my life go down each. And if it does not forget the card issued to him once, the company will lose 10% of the proceeds from this sale. Why? This man came here not for the discount and make a purchase. He came here for the second time in three years, and cherished the card every day.
Considering this 'loyalty program' in a large square, we will see an elementary sacrifice a significant part of the company's profits. Accordingly, a conclusion first: the loyalty, as in love, selectivity is important. Love everybody immoral. For many years, domestic Methodists offered to accompany the buyer on his way 'life cycle', from 'no buyer' to 'loyal customers' podlizyvayas and spoiling it. Perhaps someone even managed to grow a loyal buyer of an athlete's pastry shop, but Overall, this insinuation. You have decided to go into business, have opened shop, grown up to trade marketing.
And now you think that the whole area of your marketing efforts and entrepreneurial talent will walk into eclairs at Breakfast, lunch and dinner? You are mistaken. Your business – your choice, they figure – their choice. Respect the choice of your 'no buyers' and increase the loyalty of those who are ready for it. This is the second conclusion. According to market research retailers conducted by the agency quans Research in 2008, about 25% of shoppers regularly visit only one grocery store.
If you communicate with people who are willing to pray for you, so you helped them with their business, you will feel proud of chronic and habitual off-scale self-esteem. As such, I am. I was very difficult to get rid of these feelings, too many people to thank me. Some shed tears of joy, and it's not a metaphor. When a hundred or so clients I meet five malcontents, I allow myself to ignore them. What do I do with them? Take into account, and send in a special department of quality. My Company built on the same standard that we implement for clients: "Model of Admin Know-How" (the standard is based on administrative technology of L.
Ron Hubbard). The organizational structure of the standard one major divisions – Department of qualities and qualifications. It deals with the quality of goods and services. And qualifications of personnel: training and retraining. As well as the correction of the marriage.
(Yes, this is very similar to the standard ISO-9001, in this of standards and iso Manh intersect and complement each other, in no contradiction.) So, knowing the percentage of dissatisfied customers, I understand that two things happened: a) we (this is a mandatory part of any discontent, even if in choosing the client), and b) the client is unethical (otherwise, instead of creating such problems that could not fix my staff, and they sunk right up to me, he'd just told the truth about my discontent and diligent and friendly staff will all be corrected without too much hustle). Lajoux (marriage) I am sending to the service quality. They carefully record everything that went wrong. Write a program to rectify. Then the marriage is corrected easily and ease. A client is marked as "problematic." Why show off something extra? And to communicate with him as a problem. While he himself did not come. And my staff try it before I did not let that happen. They are not profitable. Really – the chief of wonderful mood can lift the spirits and enthusiasm to infect the entire day. Baffled chef swear and niggles in black. What's more profitable, cheer up his boss (telling, as we have resolved the problem), or the port (Admitting the problem to him, and showing that his helplessness)? If you do not have the quality department, which solves the problem (and its construction is a whole interesting technology), then we can help you build it. A piece of cake. If not, then you are in any case have to communicate with sources of problems. Do as would have done good quality department: all write in detail and develop a program for settling. Remember that the client can fill. But after the take rule to communicate with ten satisfied customers. This is the right proportion. And you will always have a good mood. As I have. Vadim Boys, founder of the Central Training Company.