Corporate peculiarities of maintenance and recording of lease agreements in JSC Russian Railways

The article discusses: new accounting categories used in accordance with FSBU25/2018 "Rent"; classification of lease agreements, the procedure for their maintenance and accounting in the subdivisions of Russian Railways, which are holders of lease agreements; features of determining the discount rate, depreciation of the cost of the right to use assets, its revaluation; the procedure for accounting for the costs of restoring the subject of lease, provided for by the investment program of Russian Railways.