Reflection in the lessor's accounting of operations related to recovery of utility expenses

The article discusses the reflection in the lessor's accounting of operations related to the reimbursement of utility costs. The features and types of payment and accounting for the lease of utilities have been identified. The conditions of accounting are also presented, both for the lessor and for the lessee. The concepts are considered, such as: lease, tenant, landlord, the impact of lease on citizens and legal entities. Considered the transactions that are used in accounting to record lease transactions.