There are three types of special leasing businesses, one more special than the other.
And in the CPA textbook, another name for "special" is "difficult".
Today we will first talk about the first one, sublease.
The so-called sublease means that you lease an asset from A and then lease it to B.
To put it bluntly, it is the business of a second landlord.
Lease the house from a real landlord and sublet it to a new tenant.
Lao Tie asked, why doesn't the landlord rent to the tenant himself, but let the second landlord eat the difference?
Originally, you could rent 5,000 directly to the tenant, but you can only rent 4,000 when you rent it to the second landlord, isn't this a big loss?
Because renting out itself is an extremely laborious thing.
Unlike what everyone thinks, being a landlord is not a business that sits back and waits for money, lies down to win, and has a quiet life.
First of all, you have to find a tenant, either go to the corridor to post a small advertisement, or go to the intermediary store to list, or dive and post on various forums;
Then you have to screen the tenants, after all, no one wants their house to be rented before Britney, and after renting Mrs. Niu.
Finally, if you filter out a tenant that you think is more reliable, you will also encounter all kinds of problems.
You have to fix the water and electricity if it breaks, you have to fix the toilet when it's blocked, you have to fix the router when it's not working, you have to fix everything.
You can also not fix it yourself, you can hire someone, but after seeing the bill, you will feel that you can try it yourself.
Before renting, you think you are the uncle, but after renting, you have to ask the tenant to call the uncle.
If you don't have to worry about it, you will light a few holes in your sheets while smoking today, pile up wet garbage on your balcony tomorrow, and ask you if you can grace a few months' rent the day after tomorrow.
It is no exaggeration to say that a seemingly ordinary lease can give you a glimpse of the complex diversity of the human species.
What's more, when encountering **cold, the house is directly vacant for several months and cannot be rented, but the bank's monthly repayment bill is rain or shine, more punctual than the alarm clock, always reminding you of the cash flow that is about to collapse.
This is a landlord, this is to find a living father for himself!
At this time, second-hand landlords came into being.
You don't have to worry about anything, you just need to hand over the house to TA, the tenant TA to find, the tenant encounters the problem TA to solve, regardless of whether ** is cold or not, you should charge a lot of rent, and what your house is like before renting, and what you are like after renting.
And all this happiness and enjoyment can be achieved by only charging 1,000 yuan less rent.
At that moment, you burst into tears.
q*** does it himself, and he is the real shopkeeper who doesn't care about collecting money.
You've come to your senses. You finally understand that the end of the universe is the second landlord.
This kind of two-faced person, who combines tenants and lessors, becomes the most beautiful retrograde person to rescue the real landlord from fire and water.
Lao Tie asked, this kind of two-faced person, oh is not right, how should this kind of sublease business be accounted for?
It's actually a simple combination problem.
Accounting is a language for recording economic transactions, and two identities naturally correspond to two accounting treatments:
You have learned the accounting treatment of the lessee, you have also learned the accounting treatment of the lessee, the accounting treatment of the lessee + the lessor, is a simple superposition, is a simple double, is a simple 1 + 1 = 2.
As a lessee, the recognized right-of-use assets are recognized, and the recognized lease liabilities are recognized.
At the same time, as a lessor, according to the lessor's handling method, first look at whether it is an operating lease or a financial lease if you lease it out, 1) if it is an operating lease:
Simple, you can directly confirm the sublease income according to the straight-line method;
2) If it is a financial lease:
The textbook says that the financial lease assets on the account should be terminated first, and then the financial lease receivable should be recognized according to the present value of the rent to be collected in the future, and the difference should be included in the profit or loss.
The problem is that this asset is not the second landlord's, so how can the second landlord have any financial lease assets in his account???
It's reminiscent of that hellish joke that I wanted to sell my house to go on a trip, but the landlord didn't agree.
It's not going to draw inferences.
Although there are no financial lease assets, there are right-of-use assets.
Don't take bean bags for dry food, don't take right-of-use assets for improper assets.
Therefore, it is only necessary to replace all the "financial lease assets" accounts in the original accounting treatment of the lessor with the "right-of-use assets" account with one click, and everything will be fine.
So you see, does it only need a little bit of flexibility, and the accounting treatment of the second landlord is another knowledge point that has been learned a long time ago?
A little more understanding, a little less memory, and the world will become a better place.
February** Dynamic Incentive Program