- Main page
- Regulations of the Bank of Russia No. 579-P of February 27, 2017 on the Chart of Accounts for Bookkeeping in Credit Institutions and on Procedure for Its Application (with Amendments and Additions)
- Chart of Accounts for Bookkeeping in Credit Institutions and Procedure for Its Application
- Part II. Characteristics of Accounts
- Chapter C. Off-Balance Sheet Accounts
- Section 5. Credit and Leasing Operations, Contingent Claims and Contingent Liabilities
- Account No. 915 "Lease and Leasing operations"
Account No. 915 "Lease and Leasing operations"
-
Accounts: No. 91501 "Fixed assets transferred for lease"
-
Account No. 91506 "Assets transferred to the balance of lessees"
-
Accounts: No. 91507 "Fixed assets received under lease agreements"