Other income
7. Other income includes:
(as amended by Order of the Ministry of Finance of the Russian Federation dated 18.09.2006 No. 116n)
receipts related to the provision for a fee of organizational assets on temporary use (temporary possession and use) (taking into account the provisions of paragraph 5 of this Regulation);
(as amended by Order of the Ministry of Finance of the Russian Federation dated 30.03.2001 No. 27n)
receipts related to the provision for a fee of rights arising from patents on inventions, industrial designs and other forms of intellectual property (taking into account the provisions of paragraph 5 of this Regulation);
(as amended by Order of the Ministry of Finance of the Russian Federation dated 30.03.2001 No. 27n)
receipts related to participation in the charter capital of other organizations (including interest and other income from securities) (taking into account the provisions of paragraph 5 of this Regulation);
(as amended by Order of the Ministry of Finance of the Russian Federation dated 30.03.2001 No. 27n)
profit obtained by the organization as a result of joint activities (under a partnership agreement);
revenues from the sale of fixed assets and other assets, different from cash (excluding foreign currency), products, goods;
interest received for the use of an organization's cash, as well as interest charged by a bank for the use of cash held in the organization's account at that bank;
paragraph excluded. - Order of the Ministry of Finance of Russia dated 18.09.2006 No. 116n;
fines, penalties, and default interest for breach of contract terms;
assets received without payment, including under a gift agreement;
receipts to compensate the organization for losses incurred;
profits from previous years identified in the reporting year;
amounts of accounts payable and deposit liabilities for which the statute of limitations has expired;
exchange differences;
the amount of asset revaluation upwards;
(as amended by Order of the Ministry of Finance of Russia dated 30.03.2001 No. 27n)
other income.
(as amended by Order of the Ministry of Finance of Russia dated 18.09.2006 No. 116n)
9. Other income also includes receipts arising as a result of extraordinary circumstances in business activities (natural disasters, fires, accidents, nationalization, etc.): the value of material assets remaining after the write-off of assets that are not restorable and cannot be further used, etc.
Source: Order of the Ministry of Finance of the Russian Federation dated 06.05.1999 No. 32n (as amended on 27.04.2012) "On Approval of the Accounting Standard 'Organization Income' PBU 9/99" (Registered by the Ministry of Justice of the Russian Federation on 31.05.1999 No. 1791)
Морфология
Род
Понятие «доходы прочие» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | дохода прочего | доходов прочих |
| Д | доходу прочему | доходам прочим |
| В | доход прочий | доходы прочие |
| Т | доходом прочим | доходами прочими |
| П | доходе прочем | доходах прочих |