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Indonesian Journal of Public Policy Review

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Section Economic Policy

Leasing Procedure of Fixed Assets in Budget Organizations and their Expenditure

Vol. 18 (2022): April:
DOI : https://doi.org/10.21070/ijppr.v18i0.1197
Published : Jun 7, 2022

Ganiyev Shakhriddin Vohidovich (1)

(1) Associated prof, TFI, Uzbekistan

Abstract:

Accounting for transactions related to the receipt and expenditure of rental income to budget organizations is one of the most pressing issues today. In  this  article  we  discuss  what  the  leasing  of  fixed  assets  is  and  some peculiarities  of  these  assets  in budget organizations. We  also describe  what a lease agreement is and what are stated in this type of an agreement.

References

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ISSN:2776-0960 Volume 2, Issue 4 April, 2021192
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3)Resolution of the Cabinet of Ministers of theRepublic of Uzbekistan dated September 3, 1999 No 414 "On improving the procedurefor financing the budgetary organizations".http://lex.uz/docs/3192864)Regulation “On the composition of expenditures for production and sale ofproducts (works, services) and the procedure for forming financial results”, approved by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated February 5, 1999 No 54. http://lex.uz/docs/2644225)Regulation “On the procedure for rent of stateowned property” approved by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan # 102 dated April 8, 2009