Leasing Procedure of Fixed Assets in Budget Organizations and their Expenditure


  • (1)  Ganiyev Shakhriddin Vohidovich             Associated prof, TFI  
            Uzbekistan

    (*) Corresponding Author

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

1)V.V.Bashkatov, V.Yu Pokusayev : Accounting Features of budgetary institutions. The journal “Modern Science: Actual Problems and ways to solve them. ” Issue No. 13/2014. 320 p.

2)MehmonovS.U. and others “Accounting in budget organizations Account”. Textbook. -Tashkent, “Sano-Standard,” 2013. 456 p.
ISSN:2776-0960 Volume 2, Issue 4 April, 2021192
Ergashev I. T. et al. Results of the research of a combined aggregate straw grinder, which sows seeds of repeated crops //IOP Conference Series: Earth and Environmental Science. – IOP Publishing, 2021. – Т. 868. – №. 1. – С. 012087.
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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
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Published
2022-06-07
 
How to Cite
Ganiyev Shakhriddin Vohidovich. (2022). Leasing Procedure of Fixed Assets in Budget Organizations and their Expenditure. Indonesian Journal of Public Policy Review, 18. https://doi.org/10.21070/ijppr.v18i0.1197
Section
Economic Policy