The current economic situation, it makes it possible for companies to exploit their maximum levels productive capacity and for this reason, the instrument of the rent of the business unit can be a great tool for the ‘ outsourcing a part of their activities, getting a profit given by the collection of rents, cost certainly lower compared with those incurred in having to produce directly. We see, therefore, to explain the next steps, such as dealing in accounting the lease business.

The ability to enter into lease agreements whose object proves to be the company number is provided for in Article 2562 of our Civil Code, which states that in such a case, the same rules are applied included the following article number 2561, which refer to fructose company. then Relying on these provisions, the tenant company is required to manage it without making any changes on the target, therefore preserving the effectiveness of the organization, systems and of the normal equipment stocks.


There are against such a contract, to pay attention to several aspects: they concern the field of taxation and statutory accounting. With regard to the accounting aspect, the lease does not provide for a transfer of business ownership of the goods ; the tenant can not therefore enter into its balance sheet as received and renting can not eliminate the contract goods from their financial accounts . The agreement is found, however, within the system of the memorandum accounts.

The assessments carried at fair values, calculate not only the accounting changes, but also possibly unrealized gains, in fact the paragraph of article 2562 requires that the difference between the outstanding amount of inventory at the beginning and at the end of the fructose is adjusted money, taking into account the current values ​​at the end of the fructose. We can therefore conclude by stating that as a result of a comparison made ​​between this “balance” and the difference between the book values ​​(which are established at the beginning and at the end of the contractual phase), one can determine recognizes a contingent asset (or liability) to load the renting and a contingent liability (or or active) borne by tenant.