Aspecte noi privind contabilitatea și impozitarea costurilor ulterioare aferente mijloacelor fixe închiriate

Abstract

This study investigates the main problematic aspects of accounting and taxation of subsequent costs related to fixed assets received under operating lease agreements. Such aspects refer to the methods of recognition and measurement of subsequent costs depending on the source of recovery and their impact on the expected economic benefits derived from the use of leased fixed assets, as well as to documentation, settlement, and capitalization of the aforementioned costs. Particular attention is given to the accounting issues of subsequent costs when these are covered from the lessee’s own sources, through lease payments, or jointly-by both lessor and lessee-in the proportion stipulated in the contract. The paper also analyzes the specific features of deducting subsequent costs related to leased fixed assets in cases where such costs are initially recorded as current expenses and/or capitalized through the creation of a separate item of property, plant, and equipment. The research employs scientific methods such as analysis of the regulatory framework in accounting and taxation, induction and deduction, comparison, and generalization of information on subsequent costs related to leased fixed assets. The results include recommendations for modernizing the accounting of subsequent costs at both lessor and lessee levels, ensuring transparency, comparability, and reliability of financial-accounting information, as well as the accuracy of tax liability calculation. CZU: 657.421:339.187.6(478); JEL: M41, F31