Accounting Treatment

fts intended for use in a letter to Ministry of Finance on August 30, 2010 N 03-03-05/193. In this letter, the Ministry of Finance informs that payments made under the temporary use of property in the form of objects of capital investments made state acceptance committee, the ownership of which have not yet registered, counted for tax purposes in the normal manner. According to Viktor Mayer-Schönberger , who has experience with these questions. This conclusion makes the Ministry on the basis of provisions of Art. 252 of the Tax Code, defining the concept of reasonable and documented expenses, as well as paragraph 3 of Article 131 of the Civil Code, under which the body carrying out state registration of rights to property and transactions with it shall at the request of copyright owner to certify the generated registration by issuing a document on the registered right or transaction or the commission of the inscriptions on the document submitted for registration. By According to the Ministry of Finance an investor who has received the results of investments in the form of objects of completion, until the moment of state registration of rights to them is their owner with the possibility of ownership, use and disposal of objects of the completed building, including to provide such equipment for a fee for temporary use to a third party.