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..
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.