Accounting and tax treatment of operating and finance lease

U ovom radu analizira se računovodstveni i porezni tretman najma. Proučavanje najma u računovodstvenom i poreznom smislu vrlo je aktualno jer sve veći broj poduzeća nabavlja imovinu preko najma s ciljem zadržavanja likvidnosti poslovanja. Budući da je pojam najma sveprisutan u raznim poduzetničkim djelatnostima i aspektima poslovanja poduzeća, u ovom radu se na egzaktnim primjerima predstavlja porezni i računovodstveni tretman financijskog i operativnog najma. Kako bi se što bolje ukazalo na različitosti financijskog i operativnog najma za najmoprimca i najmodavca u početku rada su prikazana obilježja navedenih vrsta najma te njihove porezne i računovodstvene značajke. Kao rezultat istraživanja navodi se to da se najmodavatelj/najmoprimatelj različito evidentiraju u odnosu na operativni/financijski najam. Pa tako, najmodavatelj objekt operativnog najam vodi kao predmet koji se daje u najam u svojim poslovnim knjigama i tretira ga kao i ostalu svoju imovinu, a najamnine mu predstavljaju prihod; dok najmodavatelj financijskog najma evidentira najam kao dugoročno potraživanje od prodaje jednako neto ulaganju u najam.This paper analyzes the accounting and tax treatment of rental. The study of lease accounting and tax terms is very topical because a growing number of companies acquiring assets through lease with the objective of maintaining liquidity. Since the term of the lease is omnipresent in various entrepreneurial activities and aspects of the business enterprise, in this paper was presents exact examples the tax and accounting treatment of finance and operating leases. In order to better highlight the diversity of the financial and operating lease for the lessee and lessor in getting started are displayed characteristics of those types of rent and their tax and accounting features. As a result of research states that the lessor / lessee differently recorded in relation to operational / financial lease. So, the lessor facility operating lease water as a subject which is leased in its accounts and treats him like his other property, and rent it as revenue; while the lessor finance lease is recorded as a long-term lease receivables from the sale equal to the net investment in the lease