These sample documents should be taken as a basis for regional office SPF and the Property Fund of Autonomous Republic of Crimea in the preparation of lease contracts. TRANSFER OF FACILITIES AND RENTAL Depreciation Leased property state and municipal ownership, but real estate in the form of buildings, parts of buildings, as well as another separate individual certain property included in the balance of the tenant stating that the property is leased. Leased premises, parts of buildings, structures and other individually separate certain assets remain on the balance sheet or business entity that was created in the process of privatization (corporatization), with indicating that the property is leased, and is accounted for by off-balance account with the tenant stating that the property is leased. Since the leased integral property complexes of enterprises, their structural units and buildings are included in the balance of the tenant, then the depreciation on these facilities is required to charge and leave before the tenant (Article 23 of the lease). Depreciation deductions on the leased premises, parts of buildings and structures, and other selected individually defined property charges and reserves at its disposal company, on the balance of which that property landlord. Naturally, in the case of rental buildings, structures or the integral property complex question arises how to reconcile provisions of Article 23 of the lease with respect to such facilities and provisions of Article 8 of the profits. In accordance with clause 8.5 of Article 8 of the profit of the group’s carrying value of fixed assets does not diminish the value of assets transferred by the taxpayer in operating lease (rent) regardless of whether the transmitted building (structure), or part of it.