Мельникова Л.А. Основные сходства и различия бухгалтерского учета арендных операций в соответствии с РСБУ и МСФО [Электронный ресурс] // Вектор экономики. – 2018. – № 2 (http://www.vectoreconomy.ru/index.php/number2-2018/accounting-2-2018) — <URL:http://elib.fa.ru/art2018/bv243.pdf>.
| Period | Read | Copy | Open | Total | ||
|---|---|---|---|---|---|---|
| Year 2019 | Quarter 1 | 1 | 0 | 0 | 0 | 1 |
| Quarter 2 | 2 | 0 | 0 | 0 | 2 | |
| Quarter 3 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 4 | 0 | 0 | 0 | 0 | 0 | |
| Year 2020 | Quarter 1 | 2 | 0 | 0 | 0 | 2 |
| Quarter 2 | 2 | 0 | 0 | 0 | 2 | |
| Quarter 3 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 4 | 0 | 0 | 0 | 0 | 0 | |
| Year 2021 | Quarter 1 | 1 | 0 | 0 | 0 | 1 |
| Quarter 2 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 3 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 4 | 0 | 0 | 0 | 0 | 0 | |
| 2022 | Quarter 1 | 0 | 0 | 0 | 0 | 0 |
| Quarter 2 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 3 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 4 | 0 | 0 | 0 | 0 | 0 | |
| 2023 | Quarter 1 | 0 | 0 | 0 | 0 | 0 |
| Quarter 2 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 3 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 4 | 0 | 0 | 0 | 0 | 0 | |
| 2024 | Quarter 1 | 0 | 0 | 0 | 0 | 0 |
| Quarter 2 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 3 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 4 | 0 | 0 | 0 | 0 | 0 | |
| 2025 | Quarter 1 | 0 | 0 | 0 | 0 | 0 |
| Quarter 2 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 3 | 0 | 0 | 0 | 0 | 0 | |
| Quarter 4 | 0 | 0 | 0 | 0 | 0 | |
| Year 2026 | Quarter 1 | 0 | 0 | 0 | 0 | 0 |
| Quarter 2 | 0 | 0 | 0 | 0 | 0 | |
| Total | 8 | 0 | 0 | 0 | 8 | |