The ministry of finance about the account of utility bills at rent
Municipal and other operational payments which the tenant according to the lease contract pays over a rent, join in structure of its miscellaneous cost. the same rule extends and on the subtenant if under the contract of subrent it makes such payments. therefore if the subtenant has already considered the specified payments as a part of the expenses, the tenant cannot use this right. moreover, the tenant should include the received sums of payment of utilities in structure incomes. the ministry of finance of russia informs on it in the letter from viagra 04.08.2010 03-03-04/2/41.
To discuss at forum