Separate divisions and service production and farms (OPH)

Many organizations have on the balance sheet, utility, housing and communal and other farms, production and services that are often not related to the main activity at all. Even if we are talking about objects (farms), whose purpose is to satisfy the needs of their own employees, the auditors often have questions and claims related to taking into account both the accounting and tax. Meanwhile, in the literature, issues of special procedure for accounting and tax accounting are poorly covered. This publication examines all aspects and nuances of accounting activities aimed at separate units of organizations, including serving objects, production and economy.

, practical examples, the rules of accounting and tax accounting of operations carried out in canteens, dormitories, sanatoriums and other similar units. Recommendations are given to fill out tax return on income tax and property tax. All recent changes in the legislation, clarification of regulatory authorities, judicial practice.