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房租摊销是当月摊销吗
释义
摊销支付的房屋租金,不一定是从付款的当月摊销。房租摊销,要根据房屋租赁合同所约定的期限摊销。无形资产的摊销是从确认为无形资产的当月摊销,但房租不是。
法律依据:《中华人民共和国城市房地产管理法》 第五十四条 房屋租赁,出租人和承租人应当签订书面租赁合同,约定租赁期限、租赁用途、租赁价格、修缮责任等条款,以及双方的其他权利和义务,并向房产管理部门登记备案。
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更新时间:2025/11/17 0:16:55