Investment scope real estate
(a) belongs to the scope of investment real estate
1. Leased land use right
Leased land use right refers to the land use right obtained by enterprises through transfer or transfer and leased by operating lease.
2. Land use rights held and ready to be transferred after appreciation.
The land use right to be transferred after the value-added is held refers to the land use right to be transferred after the value-added obtained by the enterprise through transfer or transfer.
Step 3 lease the building
Leased houses refer to houses and other buildings owned by enterprises and leased by operating leases, including houses for lease after self-built or development activities are completed.
Enterprises should grasp the following points when judging and confirming rented buildings:
(1) Leased buildings refer to buildings with property rights owned by enterprises, and buildings leased or subletted by enterprises through operating leases are not investment real estate.
(2) The term "leased house" refers to the house that the enterprise has signed a lease agreement with other parties and agreed to lease by way of operating lease. A shrimp should be from the date of the lease term agreed in the lease agreement, and the leased house belongs to the rental house.
(3) If the building leased by the enterprise and the related auxiliary services provided to the lessee according to the lease agreement are not significant in the whole agreement, the building shall be recognized as investment real estate. For example, if an enterprise rents out its office building and provides daily auxiliary services such as maintenance and security to the lessee, it should be recognized as a funded real estate.
(two) does not belong to the scope of investment in real estate
The following properties are not investment properties:
1. Self-occupied real estate refers to real estate held for producing goods, providing services or operating management, including self-occupied buildings (fixed assets) and self-occupied land use rights (intangible assets).
2. Real estate as inventory usually refers to the commercial houses and land that real estate development enterprises sell or are developing for sale in the normal course of business.
Part of the real estate is used to earn rent or capital appreciation, and part of it is used for self-use (that is, for producing goods, providing services or management). The part that can be measured and sold separately and used to earn rent or capital appreciation is recognized as investment real estate; The part that cannot be measured and sold separately and used to earn rent or capital appreciation is not recognized as investment real estate. The self-use part of real estate and the part that cannot be sold separately to earn rent or capital appreciation shall be recognized as fixed assets or intangible assets.