Money incomes in 2010 will increase by 39% in real terms and by 88% in nominal terms compared to 2006. This was reported in a forecast of the Ministry of Socio-Economic Development in 2008. The authors believe the forecast, that in a significant increase in income will be changes in the structure of revenues and expenses of citizens. Slightly increase the share of the payroll – from 36,8% in 2006 to 37,1% in 2010. Also increase the share of social transfers (respectively from 13,9% to 14,5%), which is associated with an active social policy. Simultaneously, the structure of monetary incomes significantly reduced the share of income from property and entrepreneurship activities (49,3% in 2006 to 48,4% in 2010).

In the cost structure of citizens will be somewhat lower proportion of expenditure on the purchase of goods from 54,5% in 2006 to 52,3% in 2010. The share of expenditure on services on the contrary increase to 18,6% in 2010 (16,9% in 2006) due to as a shift of consumption in favor of services, as rising incomes and faster growth of prices for services, compared with an increase in consumer prices in general. Due to significant expansion of consumer credit increases the proportion of compulsory payments and contributions to the cost structure of the population – from 10.5% in 2006 to 12,9% in 2010. In this accelerated growth of citizens' obligations to pay interest on consumer loans growth slows down savings, which share in 2010 will drop to 16.2% compared with 18.1% in 2006.

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.