The amount of income from leasing operations
The amount of income from leasing operations — the determination of the amount of income from leasing operations related to the acquisition and use of leased property by the lessee is made based on the total amount of lease payments, less reimbursement of the cost of leased assets (in the case of leasing) to the lessor (ceased to be in force as of 2019-05-01)1.
Tax Code of the Russian Federation, as amended on 2019-01-01, Article 309-1, paragraph 8, ceased to be in force as of 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩