GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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08:36 Oct 10, 2017 |
Croatian to English translations [PRO] Bus/Financial - Accounting / financial statements | |||||||
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| Selected response from: Vesna Maširević Serbia Local time: 11:14 | ||||||
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Summary of answers provided | ||||
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4 +1 | leasehold improvements |
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leasehold improvements Explanation: Ulaganja na tuđim sredstvima su zapravo ulaganja u iznajmljeni prostor https://www.thebalance.com/ti-vs-leasehold-improvement-vs-bu... ...the term "leasehold improvements," because that's the term used most often in business accounting, record keeping, and taxes http://www.businessdictionary.com/definition/leasehold-impro... leasehold improvements Improvements performed on a leased property, such as additions, alterations, remodeling, or renovations. For accounting purposes, all leasehold improvements are capitalized (recorded as an asset with a corresponding liability) and amortized over the remaining life of the lease term or the life of the improvement (whichever is shorter). Upon termination of the lease, such improvements normally become the property of the owner (lessor) without any cost or obligation. http://smallbusiness.chron.com/gaap-rules-leasehold-improvem... account “leasehold improvements.” Zakupac može u zakupljeni objekat vršiti i ulaganja za koja je izvesno da po prestanku ugovora o zakupu neće ostati u vlasništvu zakupodavca. U tom slučaju, ova ulaganja ne podležu obavezi obračuna PDV jer zakupac ne pruža nikakvu uslugu zakupodavcu pošto po isteku ugovora o zakupu takva ulaganja neće povećati vrednost poslovnog prostora niti će zakupodavac od tih ulaganja imati koristi. To su najčešće ulaganja koja zakupac vrši da bi objekat prilagodio svom poslovanju (postavljanje pregradnih zidova, ugradnja plakara, postavljanje osvetljenja itd.) uz obavezu da po prestanku ugovora o zakupu objekat zakupodavcu vrati u prvobitnom stanju odnosno u stanju u kome je preuzet. Knjiženje ovakve vrste ulaganja vrši se na kontu 029 – Ulaganja na tuđim nekretninama, postrojenjima i opremi i amortizuju se u roku na koji je zaključen ugovor o zakupu (stopa amortizacije = 100 : ugovoreni rok zakupa). |
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