Мая Начкова
Abstract: In the course of their use, enterprises’ real estates become physically worn. They may also suffer serious damages as a result of occurred force majeure events, such as acts of God, natural calamities, failures, fires, earthquakes, hailstorms, floods and other events by chance or due to third parties’ willful actions that are irrelevant to the enterprise – thefts, robberies, arsons committed by unknown offenders. The recovery of totally or partially lost, damaged or physically worn real estates require additional costs incurred for repairs, which are borne by the enterprises. Repairs may be either major repairs to fully recover physically worn or damaged real estates, or current repairs to replace and refit only the damaged parts of the real estates. The main objective of this study is to present the accounting and taxation of enterprises’ costs for repairs of real estates. The object of this study refers to the costs for repair of real estates that are treated as costs related to the enterprises’ ordinary activity for accounting purposes, however their tax treatment is specific. The subject matter of the study refers to the repair of real estates performed by the enterprises.
Key words: repairs, real estates, enterprises, expenses, accounting, tax regulation.
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