In our opinion, upon payment of the redemption price of the lessee must include this amount in settlement of the purchase agreement and simultaneously increase the operating costs of the lease agreement on the amount that was not recovered in the lease payments to the lessor of the other expenses in connection with the full amortization of equipment. In fact, if the lessor's cost of service is only 3000 TR, including the 2000 TR – Cost Equipment, 1000 TR – Other costs and income of lessor, the redemption price set at $ 200 mp. Is not included in the lease payments, then depreciated the entire cost of the equipment and paying the lease payments in the amount of 2 800 t p., lessee upon payment of the redemption price of 200 TR should have the right to carry the same amount for operating costs, as all costs incurred economically justified. In the second variant, when the initial cost property upon the expiration of the lease agreement will samotizirovana partially formed and the residual value, in the amount equal to or greater than the sum of the redemption price, the fact of payment of the purchase price does not lead to any consequences for profits tax purposes. Its just nowhere "Wearing", as the redemption price is not involved in the formation of the initial cost of the leased property, and it was she, not the purchase price, forms are recognized for tax purposes, the lessee's expense through the amortization. For tax purposes, the tax on property used accounting data. Under most conditions Charles Schwab would agree.