Регистрация
Array
(
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    [~ID] => 757
    [TIMESTAMP_X] => 30.09.2019 10:07:00
    [~TIMESTAMP_X] => 30.09.2019 10:07:00
    [TIMESTAMP_X_UNIX] => 1569827220
    [~TIMESTAMP_X_UNIX] => 1569827220
    [MODIFIED_BY] => 1
    [~MODIFIED_BY] => 1
    [DATE_CREATE] => 30.09.2019 10:06:31
    [~DATE_CREATE] => 30.09.2019 10:06:31
    [DATE_CREATE_UNIX] => 1569827191
    [~DATE_CREATE_UNIX] => 1569827191
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    [IBLOCK_SECTION_ID] => 
    [~IBLOCK_SECTION_ID] => 
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    [ACTIVE_FROM] => 
    [~ACTIVE_FROM] => 
    [ACTIVE_TO] => 
    [~ACTIVE_TO] => 
    [DATE_ACTIVE_FROM] => 
    [~DATE_ACTIVE_FROM] => 
    [DATE_ACTIVE_TO] => 
    [~DATE_ACTIVE_TO] => 
    [SORT] => 500
    [~SORT] => 500
    [NAME] => Элемент лизинг
    [~NAME] => Элемент лизинг
    [PREVIEW_PICTURE] => 1017
    [~PREVIEW_PICTURE] => 1017
    [PREVIEW_TEXT] => 
    [~PREVIEW_TEXT] => 
    [PREVIEW_TEXT_TYPE] => text
    [~PREVIEW_TEXT_TYPE] => text
    [DETAIL_PICTURE] => 
    [~DETAIL_PICTURE] => 
    [DETAIL_TEXT] => 
    [~DETAIL_TEXT] => 
    [DETAIL_TEXT_TYPE] => text
    [~DETAIL_TEXT_TYPE] => text
    [SEARCHABLE_CONTENT] => ЭЛЕМЕНТ ЛИЗИНГ


    [~SEARCHABLE_CONTENT] => ЭЛЕМЕНТ ЛИЗИНГ


    [WF_STATUS_ID] => 1
    [~WF_STATUS_ID] => 1
    [WF_PARENT_ELEMENT_ID] => 
    [~WF_PARENT_ELEMENT_ID] => 
    [WF_LAST_HISTORY_ID] => 
    [~WF_LAST_HISTORY_ID] => 
    [WF_NEW] => 
    [~WF_NEW] => 
    [LOCK_STATUS] => green
    [~LOCK_STATUS] => green
    [WF_LOCKED_BY] => 
    [~WF_LOCKED_BY] => 
    [WF_DATE_LOCK] => 
    [~WF_DATE_LOCK] => 
    [WF_COMMENTS] => 
    [~WF_COMMENTS] => 
    [IN_SECTIONS] => N
    [~IN_SECTIONS] => N
    [SHOW_COUNTER] => 
    [~SHOW_COUNTER] => 
    [SHOW_COUNTER_START] => 
    [~SHOW_COUNTER_START] => 
    [SHOW_COUNTER_START_X] => 
    [~SHOW_COUNTER_START_X] => 
    [CODE] => 
    [~CODE] => 
    [TAGS] => 
    [~TAGS] => 
    [XML_ID] => 757
    [~XML_ID] => 757
    [EXTERNAL_ID] => 757
    [~EXTERNAL_ID] => 757
    [TMP_ID] => 0
    [~TMP_ID] => 0
    [USER_NAME] => (u108930)  
    [~USER_NAME] => (u108930)  
    [LOCKED_USER_NAME] => 
    [~LOCKED_USER_NAME] => 
    [CREATED_USER_NAME] => (u108930)  
    [~CREATED_USER_NAME] => (u108930)  
    [LANG_DIR] => /
    [~LANG_DIR] => /
    [LID] => s1
    [~LID] => s1
    [IBLOCK_TYPE_ID] => lisingCompany
    [~IBLOCK_TYPE_ID] => lisingCompany
    [IBLOCK_CODE] => lisingCompany
    [~IBLOCK_CODE] => lisingCompany
    [IBLOCK_NAME] => Лизинговые компании
    [~IBLOCK_NAME] => Лизинговые компании
    [IBLOCK_EXTERNAL_ID] => 
    [~IBLOCK_EXTERNAL_ID] => 
    [DETAIL_PAGE_URL] => /lisingCompany/detail.php?ID=757
    [~DETAIL_PAGE_URL] => /lisingCompany/detail.php?ID=757
    [LIST_PAGE_URL] => /lisingCompany/index.php?ID=1
    [~LIST_PAGE_URL] => /lisingCompany/index.php?ID=1
    [CANONICAL_PAGE_URL] => 
    [~CANONICAL_PAGE_URL] => 
    [CREATED_DATE] => 2019.09.30
    [~CREATED_DATE] => 2019.09.30
    [BP_PUBLISHED] => Y
    [~BP_PUBLISHED] => Y
    [PROPERTIES] => Array
        (
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                    [TIMESTAMP_X] => 2019-07-09 11:28:21
                    [~TIMESTAMP_X] => 2019-07-09 11:28:21
                    [IBLOCK_ID] => 1
                    [~IBLOCK_ID] => 1
                    [NAME] => Телефон
                    [~NAME] => Телефон
                    [ACTIVE] => Y
                    [~ACTIVE] => Y
                    [SORT] => 500
                    [~SORT] => 500
                    [CODE] => PHONE
                    [~CODE] => PHONE
                    [DEFAULT_VALUE] => 
                    [~DEFAULT_VALUE] => 
                    [PROPERTY_TYPE] => S
                    [~PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [~ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [~COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [~LIST_TYPE] => L
                    [MULTIPLE] => N
                    [~MULTIPLE] => N
                    [XML_ID] => 
                    [~XML_ID] => 
                    [FILE_TYPE] => 
                    [~FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [~MULTIPLE_CNT] => 5
                    [TMP_ID] => 
                    [~TMP_ID] => 
                    [LINK_IBLOCK_ID] => 0
                    [~LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [~WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [~SEARCHABLE] => N
                    [FILTRABLE] => N
                    [~FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [~IS_REQUIRED] => N
                    [VERSION] => 2
                    [~VERSION] => 2
                    [USER_TYPE] => 
                    [~USER_TYPE] => 
                    [USER_TYPE_SETTINGS] => 
                    [~USER_TYPE_SETTINGS] => 
                    [HINT] => 
                    [~HINT] => 
                    [PROPERTY_VALUE_ID] => 757:6
                    [~PROPERTY_VALUE_ID] => 757:6
                    [VALUE] => 89603019100
                    [~VALUE] => 89603019100
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
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                    [~VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [~VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [~VALUE_SORT] => 
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            [EMAIL] => Array
                (
                    [ID] => 7
                    [~ID] => 7
                    [TIMESTAMP_X] => 2019-07-09 11:28:21
                    [~TIMESTAMP_X] => 2019-07-09 11:28:21
                    [IBLOCK_ID] => 1
                    [~IBLOCK_ID] => 1
                    [NAME] => email
                    [~NAME] => email
                    [ACTIVE] => Y
                    [~ACTIVE] => Y
                    [SORT] => 500
                    [~SORT] => 500
                    [CODE] => EMAIL
                    [~CODE] => EMAIL
                    [DEFAULT_VALUE] => 
                    [~DEFAULT_VALUE] => 
                    [PROPERTY_TYPE] => S
                    [~PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [~ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [~COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [~LIST_TYPE] => L
                    [MULTIPLE] => N
                    [~MULTIPLE] => N
                    [XML_ID] => 
                    [~XML_ID] => 
                    [FILE_TYPE] => 
                    [~FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [~MULTIPLE_CNT] => 5
                    [TMP_ID] => 
                    [~TMP_ID] => 
                    [LINK_IBLOCK_ID] => 0
                    [~LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [~WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [~SEARCHABLE] => N
                    [FILTRABLE] => N
                    [~FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [~IS_REQUIRED] => N
                    [VERSION] => 2
                    [~VERSION] => 2
                    [USER_TYPE] => 
                    [~USER_TYPE] => 
                    [USER_TYPE_SETTINGS] => 
                    [~USER_TYPE_SETTINGS] => 
                    [HINT] => 
                    [~HINT] => 
                    [PROPERTY_VALUE_ID] => 757:7
                    [~PROPERTY_VALUE_ID] => 757:7
                    [VALUE] => element21@ulh.ru
                    [~VALUE] => element21@ulh.ru
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [VALUE_ENUM] => 
                    [~VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [~VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [~VALUE_SORT] => 
                )

            [ADRESS] => Array
                (
                    [ID] => 8
                    [~ID] => 8
                    [TIMESTAMP_X] => 2019-07-09 11:28:21
                    [~TIMESTAMP_X] => 2019-07-09 11:28:21
                    [IBLOCK_ID] => 1
                    [~IBLOCK_ID] => 1
                    [NAME] => Адрес
                    [~NAME] => Адрес
                    [ACTIVE] => Y
                    [~ACTIVE] => Y
                    [SORT] => 500
                    [~SORT] => 500
                    [CODE] => ADRESS
                    [~CODE] => ADRESS
                    [DEFAULT_VALUE] => 
                    [~DEFAULT_VALUE] => 
                    [PROPERTY_TYPE] => S
                    [~PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [~ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [~COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [~LIST_TYPE] => L
                    [MULTIPLE] => N
                    [~MULTIPLE] => N
                    [XML_ID] => 
                    [~XML_ID] => 
                    [FILE_TYPE] => 
                    [~FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [~MULTIPLE_CNT] => 5
                    [TMP_ID] => 
                    [~TMP_ID] => 
                    [LINK_IBLOCK_ID] => 0
                    [~LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [~WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [~SEARCHABLE] => N
                    [FILTRABLE] => N
                    [~FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [~IS_REQUIRED] => N
                    [VERSION] => 2
                    [~VERSION] => 2
                    [USER_TYPE] => 
                    [~USER_TYPE] => 
                    [USER_TYPE_SETTINGS] => 
                    [~USER_TYPE_SETTINGS] => 
                    [HINT] => 
                    [~HINT] => 
                    [PROPERTY_VALUE_ID] => 757:8
                    [~PROPERTY_VALUE_ID] => 757:8
                    [VALUE] => г. Чебоксары, ул. К.Маркса, 52 (офис 311)
                    [~VALUE] => г. Чебоксары, ул. К.Маркса, 52 (офис 311)
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [VALUE_ENUM] => 
                    [~VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [~VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [~VALUE_SORT] => 
                )

            [MAIN_COMPANY] => Array
                (
                    [ID] => 9
                    [~ID] => 9
                    [TIMESTAMP_X] => 2019-07-09 11:29:40
                    [~TIMESTAMP_X] => 2019-07-09 11:29:40
                    [IBLOCK_ID] => 1
                    [~IBLOCK_ID] => 1
                    [NAME] => Головная компания
                    [~NAME] => Головная компания
                    [ACTIVE] => Y
                    [~ACTIVE] => Y
                    [SORT] => 500
                    [~SORT] => 500
                    [CODE] => MAIN_COMPANY
                    [~CODE] => MAIN_COMPANY
                    [DEFAULT_VALUE] => 
                    [~DEFAULT_VALUE] => 
                    [PROPERTY_TYPE] => E
                    [~PROPERTY_TYPE] => E
                    [ROW_COUNT] => 1
                    [~ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [~COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [~LIST_TYPE] => L
                    [MULTIPLE] => N
                    [~MULTIPLE] => N
                    [XML_ID] => 
                    [~XML_ID] => 
                    [FILE_TYPE] => 
                    [~FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [~MULTIPLE_CNT] => 5
                    [TMP_ID] => 
                    [~TMP_ID] => 
                    [LINK_IBLOCK_ID] => 1
                    [~LINK_IBLOCK_ID] => 1
                    [WITH_DESCRIPTION] => N
                    [~WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [~SEARCHABLE] => N
                    [FILTRABLE] => N
                    [~FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [~IS_REQUIRED] => N
                    [VERSION] => 2
                    [~VERSION] => 2
                    [USER_TYPE] => 
                    [~USER_TYPE] => 
                    [USER_TYPE_SETTINGS] => 
                    [~USER_TYPE_SETTINGS] => 
                    [HINT] => 
                    [~HINT] => 
                    [PROPERTY_VALUE_ID] => 757:9
                    [~PROPERTY_VALUE_ID] => 757:9
                    [VALUE] => 12
                    [~VALUE] => 12
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [VALUE_ENUM] => 
                    [~VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [~VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [~VALUE_SORT] => 
                )

            [TREND_COMPANY] => Array
                (
                    [ID] => 10
                    [~ID] => 10
                    [TIMESTAMP_X] => 2019-07-11 10:35:04
                    [~TIMESTAMP_X] => 2019-07-11 10:35:04
                    [IBLOCK_ID] => 1
                    [~IBLOCK_ID] => 1
                    [NAME] => Специализация компании
                    [~NAME] => Специализация компании
                    [ACTIVE] => Y
                    [~ACTIVE] => Y
                    [SORT] => 500
                    [~SORT] => 500
                    [CODE] => TREND_COMPANY
                    [~CODE] => TREND_COMPANY
                    [DEFAULT_VALUE] => 
                    [~DEFAULT_VALUE] => 
                    [PROPERTY_TYPE] => S
                    [~PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [~ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [~COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [~LIST_TYPE] => L
                    [MULTIPLE] => Y
                    [~MULTIPLE] => Y
                    [XML_ID] => 
                    [~XML_ID] => 
                    [FILE_TYPE] => 
                    [~FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [~MULTIPLE_CNT] => 5
                    [TMP_ID] => 
                    [~TMP_ID] => 
                    [LINK_IBLOCK_ID] => 0
                    [~LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [~WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [~SEARCHABLE] => N
                    [FILTRABLE] => N
                    [~FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [~IS_REQUIRED] => N
                    [VERSION] => 2
                    [~VERSION] => 2
                    [USER_TYPE] => directory
                    [~USER_TYPE] => directory
                    [USER_TYPE_SETTINGS] => Array
                        (
                            [size] => 1
                            [width] => 0
                            [group] => N
                            [multiple] => N
                            [TABLE_NAME] => b_hlbd_spetsializatsiyakompani
                        )

                    [~USER_TYPE_SETTINGS] => Array
                        (
                            [size] => 1
                            [width] => 0
                            [group] => N
                            [multiple] => N
                            [TABLE_NAME] => b_hlbd_spetsializatsiyakompani
                        )

                    [HINT] => 
                    [~HINT] => 
                    [PROPERTY_VALUE_ID] => 
                    [~PROPERTY_VALUE_ID] => 
                    [VALUE] => 
                    [~VALUE] => 
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [VALUE_ENUM] => 
                    [~VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [~VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [~VALUE_SORT] => 
                )

            [COUNTRY] => Array
                (
                    [ID] => 11
                    [~ID] => 11
                    [TIMESTAMP_X] => 2019-07-11 10:34:35
                    [~TIMESTAMP_X] => 2019-07-11 10:34:35
                    [IBLOCK_ID] => 1
                    [~IBLOCK_ID] => 1
                    [NAME] => Страна
                    [~NAME] => Страна
                    [ACTIVE] => Y
                    [~ACTIVE] => Y
                    [SORT] => 500
                    [~SORT] => 500
                    [CODE] => COUNTRY
                    [~CODE] => COUNTRY
                    [DEFAULT_VALUE] => russia
                    [~DEFAULT_VALUE] => russia
                    [PROPERTY_TYPE] => S
                    [~PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [~ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [~COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [~LIST_TYPE] => L
                    [MULTIPLE] => N
                    [~MULTIPLE] => N
                    [XML_ID] => 
                    [~XML_ID] => 
                    [FILE_TYPE] => 
                    [~FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [~MULTIPLE_CNT] => 5
                    [TMP_ID] => 
                    [~TMP_ID] => 
                    [LINK_IBLOCK_ID] => 0
                    [~LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [~WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [~SEARCHABLE] => N
                    [FILTRABLE] => N
                    [~FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [~IS_REQUIRED] => N
                    [VERSION] => 2
                    [~VERSION] => 2
                    [USER_TYPE] => directory
                    [~USER_TYPE] => directory
                    [USER_TYPE_SETTINGS] => Array
                        (
                            [size] => 1
                            [width] => 0
                            [group] => N
                            [multiple] => N
                            [TABLE_NAME] => b_hlbd_country
                        )

                    [~USER_TYPE_SETTINGS] => Array
                        (
                            [size] => 1
                            [width] => 0
                            [group] => N
                            [multiple] => N
                            [TABLE_NAME] => b_hlbd_country
                        )

                    [HINT] => 
                    [~HINT] => 
                    [PROPERTY_VALUE_ID] => 757:11
                    [~PROPERTY_VALUE_ID] => 757:11
                    [VALUE] => russia
                    [~VALUE] => russia
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [VALUE_ENUM] => 
                    [~VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [~VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [~VALUE_SORT] => 
                )

            [CITY] => Array
                (
                    [ID] => 12
                    [~ID] => 12
                    [TIMESTAMP_X] => 2019-07-11 10:32:47
                    [~TIMESTAMP_X] => 2019-07-11 10:32:47
                    [IBLOCK_ID] => 1
                    [~IBLOCK_ID] => 1
                    [NAME] => Город
                    [~NAME] => Город
                    [ACTIVE] => Y
                    [~ACTIVE] => Y
                    [SORT] => 500
                    [~SORT] => 500
                    [CODE] => CITY
                    [~CODE] => CITY
                    [DEFAULT_VALUE] => 
                    [~DEFAULT_VALUE] => 
                    [PROPERTY_TYPE] => S
                    [~PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [~ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [~COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [~LIST_TYPE] => L
                    [MULTIPLE] => N
                    [~MULTIPLE] => N
                    [XML_ID] => 
                    [~XML_ID] => 
                    [FILE_TYPE] => 
                    [~FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [~MULTIPLE_CNT] => 5
                    [TMP_ID] => 
                    [~TMP_ID] => 
                    [LINK_IBLOCK_ID] => 0
                    [~LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [~WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [~SEARCHABLE] => N
                    [FILTRABLE] => N
                    [~FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [~IS_REQUIRED] => N
                    [VERSION] => 2
                    [~VERSION] => 2
                    [USER_TYPE] => directory
                    [~USER_TYPE] => directory
                    [USER_TYPE_SETTINGS] => Array
                        (
                            [size] => 1
                            [width] => 0
                            [group] => N
                            [multiple] => N
                            [TABLE_NAME] => b_hlbd_city
                        )

                    [~USER_TYPE_SETTINGS] => Array
                        (
                            [size] => 1
                            [width] => 0
                            [group] => N
                            [multiple] => N
                            [TABLE_NAME] => b_hlbd_city
                        )

                    [HINT] => 
                    [~HINT] => 
                    [PROPERTY_VALUE_ID] => 757:12
                    [~PROPERTY_VALUE_ID] => 757:12
                    [VALUE] => cheboksary
                    [~VALUE] => cheboksary
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [VALUE_ENUM] => 
                    [~VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [~VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [~VALUE_SORT] => 
                )

            [RAITE] => Array
                (
                    [ID] => 13
                    [~ID] => 13
                    [TIMESTAMP_X] => 2019-07-11 11:45:06
                    [~TIMESTAMP_X] => 2019-07-11 11:45:06
                    [IBLOCK_ID] => 1
                    [~IBLOCK_ID] => 1
                    [NAME] => Рейтинг
                    [~NAME] => Рейтинг
                    [ACTIVE] => Y
                    [~ACTIVE] => Y
                    [SORT] => 500
                    [~SORT] => 500
                    [CODE] => RAITE
                    [~CODE] => RAITE
                    [DEFAULT_VALUE] => 
                    [~DEFAULT_VALUE] => 
                    [PROPERTY_TYPE] => N
                    [~PROPERTY_TYPE] => N
                    [ROW_COUNT] => 1
                    [~ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [~COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [~LIST_TYPE] => L
                    [MULTIPLE] => N
                    [~MULTIPLE] => N
                    [XML_ID] => 
                    [~XML_ID] => 
                    [FILE_TYPE] => 
                    [~FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [~MULTIPLE_CNT] => 5
                    [TMP_ID] => 
                    [~TMP_ID] => 
                    [LINK_IBLOCK_ID] => 0
                    [~LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [~WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [~SEARCHABLE] => N
                    [FILTRABLE] => N
                    [~FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [~IS_REQUIRED] => N
                    [VERSION] => 2
                    [~VERSION] => 2
                    [USER_TYPE] => 
                    [~USER_TYPE] => 
                    [USER_TYPE_SETTINGS] => 
                    [~USER_TYPE_SETTINGS] => 
                    [HINT] => 
                    [~HINT] => 
                    [PROPERTY_VALUE_ID] => 757:13
                    [~PROPERTY_VALUE_ID] => 757:13
                    [VALUE] => 
                    [~VALUE] => 
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [VALUE_ENUM] => 
                    [~VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [~VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [~VALUE_SORT] => 
                )

            [SITE] => Array
                (
                    [ID] => 34
                    [~ID] => 34
                    [TIMESTAMP_X] => 2019-08-30 18:49:53
                    [~TIMESTAMP_X] => 2019-08-30 18:49:53
                    [IBLOCK_ID] => 1
                    [~IBLOCK_ID] => 1
                    [NAME] => Сайт
                    [~NAME] => Сайт
                    [ACTIVE] => Y
                    [~ACTIVE] => Y
                    [SORT] => 500
                    [~SORT] => 500
                    [CODE] => SITE
                    [~CODE] => SITE
                    [DEFAULT_VALUE] => 
                    [~DEFAULT_VALUE] => 
                    [PROPERTY_TYPE] => S
                    [~PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [~ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [~COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [~LIST_TYPE] => L
                    [MULTIPLE] => N
                    [~MULTIPLE] => N
                    [XML_ID] => 
                    [~XML_ID] => 
                    [FILE_TYPE] => 
                    [~FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [~MULTIPLE_CNT] => 5
                    [TMP_ID] => 
                    [~TMP_ID] => 
                    [LINK_IBLOCK_ID] => 0
                    [~LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [~WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [~SEARCHABLE] => N
                    [FILTRABLE] => N
                    [~FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [~IS_REQUIRED] => N
                    [VERSION] => 2
                    [~VERSION] => 2
                    [USER_TYPE] => 
                    [~USER_TYPE] => 
                    [USER_TYPE_SETTINGS] => 
                    [~USER_TYPE_SETTINGS] => 
                    [HINT] => 
                    [~HINT] => 
                    [PROPERTY_VALUE_ID] => 757:34
                    [~PROPERTY_VALUE_ID] => 757:34
                    [VALUE] => 
                    [~VALUE] => 
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [VALUE_ENUM] => 
                    [~VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [~VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [~VALUE_SORT] => 
                )

            [LIDGEN_CITY] => Array
                (
                    [ID] => 44
                    [~ID] => 44
                    [TIMESTAMP_X] => 2019-10-20 19:05:06
                    [~TIMESTAMP_X] => 2019-10-20 19:05:06
                    [IBLOCK_ID] => 1
                    [~IBLOCK_ID] => 1
                    [NAME] => Города лидогенерации
                    [~NAME] => Города лидогенерации
                    [ACTIVE] => Y
                    [~ACTIVE] => Y
                    [SORT] => 500
                    [~SORT] => 500
                    [CODE] => LIDGEN_CITY
                    [~CODE] => LIDGEN_CITY
                    [DEFAULT_VALUE] => 
                    [~DEFAULT_VALUE] => 
                    [PROPERTY_TYPE] => S
                    [~PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [~ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [~COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [~LIST_TYPE] => L
                    [MULTIPLE] => Y
                    [~MULTIPLE] => Y
                    [XML_ID] => 
                    [~XML_ID] => 
                    [FILE_TYPE] => 
                    [~FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [~MULTIPLE_CNT] => 5
                    [TMP_ID] => 
                    [~TMP_ID] => 
                    [LINK_IBLOCK_ID] => 0
                    [~LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [~WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [~SEARCHABLE] => N
                    [FILTRABLE] => N
                    [~FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [~IS_REQUIRED] => N
                    [VERSION] => 2
                    [~VERSION] => 2
                    [USER_TYPE] => directory
                    [~USER_TYPE] => directory
                    [USER_TYPE_SETTINGS] => Array
                        (
                            [size] => 1
                            [width] => 0
                            [group] => N
                            [multiple] => N
                            [TABLE_NAME] => b_hlbd_city
                        )

                    [~USER_TYPE_SETTINGS] => Array
                        (
                            [size] => 1
                            [width] => 0
                            [group] => N
                            [multiple] => N
                            [TABLE_NAME] => b_hlbd_city
                        )

                    [HINT] => 
                    [~HINT] => 
                    [PROPERTY_VALUE_ID] => 
                    [~PROPERTY_VALUE_ID] => 
                    [VALUE] => 
                    [~VALUE] => 
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [VALUE_ENUM] => 
                    [~VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [~VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [~VALUE_SORT] => 
                )

        )

    [URL_IMG_PREVIEW] => /upload/iblock/ca4/Без названия (1).png
)

Выкупной лизинг: правила определения СПИ

Определяем СПИ для целей «прибыльного» учета
Сто­ро­на до­го­во­ра ли­зин­га, учи­ты­ва­ю­щая на своем ба­лан­се пред­мет ли­зин­га, яв­ля­ю­щий­ся ос­нов­ным сред­ством, долж­на опре­де­лить срок его по­лез­но­го ис­поль­зо­ва­ния. Пра­ви­ла опре­де­ле­ния на­ло­го­во­го СПИ ли­зин­го­да­те­лем и ли­зин­го­по­лу­ча­те­лем оди­на­ко­вы.

Так, СПИ пред­ме­та ли­зин­га надо опре­де­лять на дату ввода его в экс­плу­а­та­цию с огляд­кой на Клас­си­фи­ка­цию ос­нов­ных средств, утвер­жден­ную пра­ви­тель­ством.

Если же пред­мет ли­зин­га в Клас­си­фи­ка­ции и ОКОФ не упо­ми­на­ет­ся, то СПИ надо уста­но­вить ис­хо­дя из срока экс­плу­а­та­ции та­ко­го ОС, ко­то­рый ука­зан в тех­ни­че­ской до­ку­мен­та­ции или в ре­ко­мен­да­ци­ях про­из­во­ди­теля.

Об­ра­ти­те вни­ма­ние на то, что пра­ви­ла На­ло­го­во­го ко­дек­са не поз­во­ля­ют ни ли­зин­го­да­те­лю, ни ли­зин­го­по­лу­ча­те­лю ори­ен­ти­ро­вать­ся на срок дей­ствия до­го­во­ра ли­зин­га при уста­нов­ле­нии срока по­лез­но­го ис­поль­зо­ва­ния ли­зин­го­во­го обо­ру­до­ва­ния.

Определяем СПИ для целей бухучета
В буху­че­те ли­зин­го­да­тель и ли­зин­го­по­лу­ча­тель долж­ны по-раз­но­му опре­де­лять срок по­лез­но­го ис­поль­зо­ва­ния пред­ме­та ли­зин­га.


Справка

Срок по­лез­но­го ис­поль­зо­ва­ния объ­ек­та ОС ор­га­ни­за­ция опре­де­ля­ет при его при­ня­тии к бух­гал­тер­ско­му учету:

•ис­хо­дя из ожи­да­е­мо­го срока ис­поль­зо­ва­ния этого объ­ек­та в со­от­вет­ствии с ожи­да­е­мой про­из­во­ди­тель­но­стью или мощ­но­стью;

•ис­хо­дя из ожи­да­е­мо­го фи­зи­че­ско­го из­но­са, за­ви­ся­ще­го от ре­жи­ма экс­плу­а­та­ции (ко­ли­че­ства смен), есте­ствен­ных усло­вий и вли­я­ния агрес­сив­ной среды, си­сте­мы про­ве­де­ния ре­мон­та;

•ис­хо­дя из нор­ма­тив­но-пра­во­вых и дру­гих огра­ни­че­ний ис­поль­зо­ва­ния этого объ­ек­та, на­при­мер срока арен­ды.

Си­ту­а­ция 1. Ли­зин­го­вое иму­ще­ство учи­ты­ва­ет­ся на ба­лан­се ли­зин­го­да­те­ля. В таком слу­чае он впра­ве уста­но­вить срок по­лез­но­го ис­поль­зо­ва­ния, рав­ный сроку дей­ствия до­го­во­ра ли­зин­га (фи­нан­со­вой аренды). Ведь в даль­ней­шем ли­зин­го­да­тель не пла­ни­ру­ет ис­поль­зо­вать это иму­ще­ство — оно будет вы­куп­ле­но ли­зин­го­по­лу­ча­те­лем.

Хотя неко­то­рые экс­пер­ты со­ве­ту­ют под­стра­хо­вать­ся и даже в такой си­ту­а­ции ори­ен­ти­ро­вать­ся на ре­аль­ный СПИ кон­крет­но­го объ­ек­та ОС (неза­ви­си­мо от пла­ни­ру­е­мой смены его соб­ствен­ни­ка).

Объем нового бизнеса на рынке лизинга
Си­ту­а­ция 2. Пред­мет ли­зин­га учи­ты­ва­ет­ся на ба­лан­се ли­зин­го­по­лу­ча­те­ля. В этой си­ту­а­ции ори­ен­ти­ро­вать­ся на срок дей­ствия до­го­во­ра ли­зин­га нело­гич­но. Ведь и после окон­ча­ния срока дей­ствия ли­зин­го­во­го до­го­во­ра ли­зин­го­по­лу­ча­тель пла­ни­ру­ет про­дол­жать поль­зо­вать­ся пред­ме­том ли­зин­га.

Прав­да, в одном из су­деб­ных спо­ров ли­зин­го­по­лу­ча­те­лю уда­лось от­сто­ять право на уста­нов­ле­ние срока по­лез­но­го ис­поль­зо­ва­ния ис­хо­дя из срока до­го­во­ра ли­зин­га даже несмот­ря на то, что пред­по­ла­гал­ся выкуп пред­ме­та ли­зин­га.

По мне­нию ин­спек­ции, СПИ объ­ек­та ос­нов­ных средств нужно было опре­де­лить ис­хо­дя из срока, в те­че­ние ко­то­ро­го объ­ект спо­со­бен при­но­сить на­ло­го­пла­тель­щи­ку доход. При этом ис­те­че­ние срока дей­ствия до­го­во­ра ли­зин­га не яв­ля­ет­ся окон­ча­ни­ем та­ко­го срока и не слу­жит огра­ни­че­ни­ем, поз­во­ля­ю­щим при­ме­нить спе­ци­аль­ную «аренд­ную» норму при уста­нов­ле­нии СПИ. Эта спец­нор­ма может при­ме­нять­ся лишь при на­ли­чии ре­аль­ных огра­ни­че­ний в ис­поль­зо­ва­нии иму­ще­ства. Кроме того, на­ло­го­ви­ки на­ста­и­ва­ли на том, что при уста­нов­ле­нии СПИ ли­зин­го­по­лу­ча­тель дол­жен был ори­ен­ти­ро­вать­ся на на­ло­го­вую Клас­си­фи­ка­цию ос­нов­ных средств.

Од­на­ко ор­га­ни­за­ция убе­ди­ла судей в том, что ин­спек­ция рас­ши­ри­тель­но тол­ку­ет по­ло­же­ния п. 20 ПБУ 6/01, уста­нав­ли­вая до­пол­ни­тель­ные усло­вия при­ме­не­ния спе­ци­аль­ной буху­чет­ной нормы, раз­ре­ша­ю­щей опре­де­лять СПИ на ос­но­ва­нии срока аренды. Вы­ше­сто­я­щий суд от­ка­зал­ся встать на сто­ро­ну на­ло­го­вой ин­спек­ции. А Вер­хов­ный суд счел, что нет ос­но­ва­ний для рас­смот­ре­ния этого спора Су­деб­ной кол­ле­ги­ей, то есть от­ка­зал на­ло­го­ви­кам. При­чем это от­каз­ное опре­де­ле­ние ВС на­ло­го­вая служ­ба до­ве­ла до ин­спек­ций в одном из об­зо­ров су­деб­ных актов в ка­че­стве ру­ко­вод­ства к дей­ствию.

Как видим, судьи со­гла­си­лись, что ли­зин­го­по­лу­ча­тель впра­ве вос­поль­зо­вать­ся спе­ци­аль­ной «аренд­ной» нор­мой из п. 20 ПБУ 6/01 даже несмот­ря на то, что до­го­вор ли­зин­га из­на­чаль­но пред­по­ла­гал выкуп ОС. Од­на­ко из самой нормы это явно не сле­ду­ет.

Чтобы про­яс­нить осо­бен­но­сти при­ме­не­ния спе­ци­аль­ной «аренд­ной» нормы п. 20 ПБУ 6/01, мы об­ра­ти­лись к спе­ци­а­ли­сту Мин­фи­на.

Организатор программы:
Элемент лизинг
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