The subject of contract is placed into fixed assets register of leaseholder, which does amortization deductions. The tax deductible expense for leaseholder is a financial part of lease installments. Leaseholder has guaranteed transfer of ownership rights after the lease agreement ending and bears the full risk concerning the good (costs of maintenance, insurance costs, taxes and fees).
Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)