Kichik korxona va mikrofirmalarning operativ ijaradan olingan daromadlari (hududlar kesimida)

Kod: 1.10.02.0046 · Yangilangan: 2025-06-11

Kichik korxona va mikrofirmalarning operativ ijaradan olingan daromadlari (hududlar kesimida)
Kesim 201220132014201520162017201820192020202120222024
O‘zbekiston Respublikasi 105936,6130803,3217042,5254633,0327187,3382682,6570554,0500678,0364278,8529278,7538146,7686290,8
Qoraqalpog‘iston Respublikasi 461,5362,71350,22457,91749,93193,114673,71670,43266,44847,13079,87780,3
Nukus shahri 80,4152,91127,72136,51035,52756,514015,61102,5787,61212,51052,66083,6
Taxiatosh sh. 0,00,00,00,00,00,00,00,00,00,00,00,0
Amudaryo tumani 134,8110,936,24,04,031,70,0124,5259,9329,439,50,0
Beruniy tumani 34,118,754,045,850,456,30,00,00,0797,81574,11073,9
Bo‘zatov tumani 0,00,00,00,00,00,00,00,00,00,00,00,0
Qorao‘zak tumani 131,710,92,50,00,00,094,50,0217,47,90,023,2
Kegeyli tumani 14,00,00,00,00,00,00,03,2283,01,940,017,9
Qo‘ng‘irot tumani 8,31,73,6211,8300,0275,0330,00,00,0478,325,435,3
Qanliko‘l tumani 1,036,80,00,00,00,00,00,421,044,7282,85,3
Mo‘ynoq tumani 6,00,06,06,06,56,61,026,50,00,00,0407,9
Nukus tumani 34,00,00,06,074,60,085,60,00,00,012,00,0
Taxiatosh tumani 0,00,00,00,00,00,02,50,01410,00,00,00,0
Taxtako‘pir tumani 0,00,00,00,00,00,00,00,00,06,50,041,3
To‘rtko‘l tumani 3,00,01,80,0170,20,07,30,09,20,00,00,0
Xo‘jayli tumani 13,830,178,447,872,367,1121,4146,0178,3309,752,990,8
Chimboy tumani 0,00,80,00,00,00,00,0224,7100,00,00,31,3
Shumanay tumani 0,00,00,00,00,00,012,06,00,00,00,00,0
Ellikkala tumani 0,40,040,00,036,50,04,036,70,01658,40,00,0
Andijon viloyati 2112,72227,03411,97693,66752,43928,16528,54706,16183,610905,36633,710210,9
Andijon shahri 1010,61350,91882,24702,12929,72197,43319,31884,11792,58915,72116,11443,0
Xonobod shahri 0,02,20,058,60,00,00,00,061,10,031,20,0
Oltinko‘l tumani 40,738,573,5331,9106,4277,9299,879,31,90,20,09,4
Andijon tumani 282,1253,2314,91230,2878,7548,0182,8352,8430,61135,1210,3147,9
Baliqchi tumani 0,0201,5230,7752,21143,10,00,030,40,07,4593,04827,3
Bo‘ston tumani 0,00,00,014,10,00,00,00,011,40,00,00,0
Buloqboshi tumani 35,17,83,029,225,236,8159,5763,6130,370,8233,50,0
Jalaquduq tumani 53,855,90,052,0270,248,459,7163,92647,379,3295,4123,8
Izboskan tumani 68,9126,326,43,616,01,90,00,00,0166,0116,10,0
Ulug‘nor tumani 52,110,7252,00,00,00,00,00,014,00,00,00,0
Qo‘rg‘ontepa tumani 16,248,986,925,840,3128,5310,10,094,70,0338,6120,7
Asaka tumani 32,944,470,026,991,576,719,927,673,10,026,40,0
Marxamat tumani 7,30,00,024,40,00,00,00,012,00,00,115,8
Shaxrixon tumani 470,678,4471,7410,81234,1612,61953,51008,4910,0487,62626,13428,2
Paxtaobod tumani 8,41,10,00,016,80,00,056,34,710,446,995,0
Xo‘jaobod tumani 34,17,20,531,70,50,0223,8339,60,033,00,00,0
Buxoro viloyati 2017,42745,15275,04195,14450,14659,15497,46956,83824,08054,97775,28184,2
Buxoro shahri 1254,81969,83303,22773,32969,52802,33545,04365,72148,46678,04479,22628,7
Kogon shahri 101,481,4352,9634,3690,9522,084,51038,869,7163,1195,1418,0
Olot tumani 0,05,40,00,00,00,0106,23,013,10,00,00,0
Buxoro tumani 48,997,2105,5112,7265,9205,0442,64,80,0110,7239,3241,0
Vobkent tumani 61,143,2804,694,10,00,00,05,50,00,00,00,0
G‘ijduvon tumani 10,9167,038,514,930,862,264,419,77,50,020,412,0
Kogon tumani 270,5244,0363,2395,5247,6682,9986,6711,01321,5483,0120,7459,0
Qorako‘l tumani 0,00,00,0135,010,224,50,03,14,2153,37,80,0
Qorovulbozor tumani 0,00,097,10,00,00,00,00,00,00,02709,14025,3
Peshku tumani 10,50,035,10,00,00,00,00,00,01,10,00,0
Romitan tumani 12,520,811,012,049,70,01,5459,90,0363,13,6350,1
Jondor tumani 60,2109,7150,218,348,8119,80,0123,00,00,00,050,0
Shofirkon tumani 186,76,813,75,0136,6240,4266,6222,2259,7102,60,00,0
Jizzax viloyati 914,6717,71727,5977,91651,1771,21730,44168,11587,114961,31392,92242,5
Jizzax shahri 558,8403,0948,5814,61643,6644,51366,92126,11529,8418,2121,1510,9
Arnasoy tumani 0,00,00,00,00,00,00,00,00,09169,626,00,0
Baxmal tumani 31,6175,30,017,30,00,00,00,00,00,00,01201,8
G‘allaorol tumani 1,40,0376,77,57,1126,751,611,811,343,353,080,7
Sharof Rashidov tumani 30,917,4370,4122,80,00,077,012,70,01,90,00,0
Do‘stlik tumani 21,3108,115,20,00,00,00,00,00,00,00,00,0
Zomin tumani 251,53,04,20,00,50,0178,02017,50,039,31,80,0
Zarbdor tumani 4,70,00,00,00,00,00,00,00,00,00,00,0
Mirzacho‘l tumani 0,00,01,50,00,00,056,90,00,00,01190,942,2
Zafarobod tumani 0,06,42,63,10,00,00,00,09,620,00,00,0
Paxtakor tumani 10,72,08,312,60,00,00,00,00,00,00,00,0
Forish tumani 0,00,00,00,00,00,00,00,036,55268,90,0407,0
Yangiobod tumani 3,72,40,00,00,00,00,00,00,00,00,00,0
Qashqadaryo viloyati 867,12505,12581,33250,21332,52759,81185,7668,01772,71714,03127,72099,2
Qarshi shahri 222,91126,71377,52659,7193,01844,4463,3276,71077,7927,4702,8587,3
Shahrisabz shahri 0,00,00,00,00,0469,939,4200,2555,5127,887,2715,7
Ko‘kdala tumani 0,00,00,00,00,00,00,00,00,00,00,00,0
G‘uzor tumani 7,31,40,00,00,00,06,90,00,019,628,555,2
Dehqonobod tumani 0,027,09,24,70,00,00,00,00,015,00,00,0
Qamashi tumani 5,00,00,00,00,00,00,00,00,00,00,050,0
Qarshi tumani 192,3182,5155,1105,80,01,50,083,292,515,0238,853,6
Koson tumani 0,0110,67,410,00,00,00,00,00,03,0737,985,4
Kitob tumani 327,0431,5394,9283,9460,1335,0424,43,812,323,522,355,7
Mirishkor tumani 0,00,00,00,00,00,00,00,00,00,00,055,3
Muborak tumani 24,10,00,062,10,00,00,00,00,00,00,00,0
Nishon tumani 0,0417,41,90,00,00,134,832,610,8143,3122,60,0
Kasbi tumani 0,018,06,50,00,09,60,025,60,00,00,018,0
Chiroqchi tumani 48,21,258,40,0158,099,331,20,016,379,80,09,5
Shahrisabz tumani 40,3175,3554,8123,9521,30,0157,727,47,6359,51087,3413,6
Yakkabog‘ tumani 0,013,515,90,00,00,028,018,50,00,0100,40,0
Navoiy viloyati 1201,93141,32326,16419,31535,41378,23431,34619,81165,67933,62931,02364,7
Navoiy shahri 790,51263,21578,51085,2986,31232,0818,11258,5416,81437,4704,1958,0
Zarafshon shahri 7,621,9322,2119,221,166,823,118,60,599,1891,11,3
G‘ozg‘on shahri 0,00,00,00,00,00,00,00,00,00,00,00,0
Konimex tumani 0,00,018,30,00,00,00,03,05,70,06,00,0
Qiziltepa tumani 1,0114,729,51,321,931,565,852,014,40,00,00,0
Navbahor tumani 201,91292,219,23,20,00,23,14,0703,678,625,768,7
Karmana tumani 198,9165,8328,45206,5506,137,12486,73271,824,66164,8969,9350,3
Nurota tumani 2,00,00,00,00,00,00,00,00,0140,70,00,0
Tomdi tumani 0,00,00,00,00,00,00,00,00,00,00,00,0
Uchquduq tumani 0,08,829,80,00,00,029,810,30,07,34,9149,9
Xatirchi tumani 0,0274,70,23,90,010,54,71,60,05,7329,3836,5
Namangan viloyati 1601,33222,64669,85371,98411,811833,116601,16519,65874,834520,814163,712715,8
Namangan shahri 1172,22154,02877,93207,13196,55490,66998,04046,53946,427785,16659,36188,1
Mingbuloq tumani 0,20,01,00,00,00,047,56,20,00,05412,3103,0
Kosonsoy tumani 70,471,783,188,1140,2784,6156,3372,7650,7450,019,9300,8
Namangan tumani 132,5403,2570,2438,7719,8796,4638,3892,4288,5440,4711,5194,5
Norin tumani 1,21,40,024,024,024,031,047,215,214,819,843,1
Pop tumani 13,951,653,729,765,8102,850,927,055,5133,31144,62209,9
To‘raqo‘rg‘on tumani 26,6121,931,0223,9531,12302,64233,5381,0340,6514,80,0585,6
Uychi tumani 17,622,5131,349,3764,6769,3690,1496,5490,5248,778,22652,3
Uchqo‘rg‘on tumani 10,09,912,81,10,0705,82812,20,00,00,013,90,0
Chortoq tumani 8,9247,0133,6250,1303,849,3148,00,00,028,80,019,1
Chust tumani 145,4139,3300,0386,8962,3807,783,70,00,04816,612,1419,3
Yangiqo‘rg‘on tumani 2,40,0475,3673,21703,80,0711,7250,187,288,392,10,0
Samarqand viloyati 3339,15083,110310,311114,311713,512287,719330,314743,517123,923265,925923,522959,7
Samarqand shahri 1923,13069,06886,44813,28380,78967,311714,311572,79652,015080,719901,213028,5
Kattaqo'rg'on shahar 66,391,2117,2125,272,0106,1292,4358,795,7408,31686,6631,6
Oqdaryo tumani 53,931,39,021,920,8195,1604,369,853,4219,455,2211,8
Bulung‘ur tumani 12,718,015,220,580,459,997,843,39,361,348,118,0
Jomboy tumani 189,4369,8285,11531,7406,4619,2113,6305,7381,4409,879,5405,3
Ishtixon tumani 13,916,689,550,397,958,349,70,075,75,026,132,1
Kattaqo‘rg‘on tumani 22,917,911,20,00,022,02055,8105,014,911,011,5699,0
Qo‘shrabot tumani 2,50,00,00,00,00,00,00,046,20,00,00,0
Narpay tumani 189,819,825,80,020,00,00,010,20,00,00,00,0
Payariq tumani 0,053,2207,044,30,0350,71,70,062,5163,60,00,0
Pastdarg‘om tumani 101,261,5119,160,9135,347,9381,4519,21435,51107,01347,3856,3
Paxtachi tumani 1,00,00,05,21,00,0147,20,03897,22737,60,0137,7
Samarqand tumani 490,7569,1719,53427,91366,41072,51978,31009,9178,62126,9649,42050,2
Nurobod tumani 9,036,04,019,427,618,70,011,2126,9144,31058,935,6
Urgut tumani 225,3718,51742,5940,3842,3422,5297,9422,9523,7655,7814,14319,6
Tayloq tumani 37,511,278,853,7262,6347,51596,0314,9571,0135,6245,8534,0
Surxondaryo viloyati 323,71225,0730,4513,53490,23015,56504,1529,13536,08118,62701,512210,4
Termiz shahri 144,1790,2273,490,31956,1272,8415,7253,3109,95368,3714,726,1
Oltinsoy tumani 7,85,10,010,931,10,017,40,0288,32204,9850,03721,4
Angor tumani 0,64,30,00,02,80,0199,50,00,00,00,00,0
Bandixon tumani 0,00,00,00,00,00,00,00,00,00,00,00,0
Boysun tumani 0,00,40,00,00,01,00,00,00,00,06,611,1
Muzrabot tumani 16,60,00,00,00,00,00,00,00,00,00,01071,4
Denov tumani 41,976,217,865,3201,21235,64199,20,00,960,0412,768,8
Jarqo‘rg‘on tumani 48,3117,2216,7268,8507,91076,21369,1221,554,30,040,50,0
Qumqo‘rg‘on tumani 0,00,00,00,0368,20,096,040,8308,5131,157,50,0
Qiziriq tumani 0,00,01,00,00,00,00,00,00,00,00,00,0
Sariosiyo tumani 39,810,70,04,217,647,3203,49,943,130,094,2107,1
Termiz tumani 0,04,853,413,0215,5349,90,00,043,680,612,91441,6
Uzun tumani 22,211,615,132,00,00,00,00,00,00,0477,4524,2
Sherobod tumani 0,084,042,029,0174,00,00,00,00,00,035,01299,5
Sho‘rchi tumani 2,3120,6111,10,015,932,83,93,62687,3243,70,03939,2
Sirdaryo viloyati 637,2489,7749,11565,22532,52970,42383,65383,05521,89795,110019,23397,4
Guliston shahri 146,1304,4568,71089,7818,3307,5366,9415,8852,6933,56044,1143,5
Shirin shahri 0,00,00,00,013,610,311,06,50,036,713,50,0
Yangiyer shahri 23,326,315,841,617,24,352,612,0162,0140,836,5555,9
Oqoltin tumani 1,00,00,00,00,044,00,028,00,00,00,013,1
Boyovut tumani 73,95,16,70,00,0331,70,07,06,00,00,00,0
Sayxunobod tumani 15,82,06,90,02,012,00,00,024,8993,4102,011,3
Guliston tumani 85,16,04,40,00,09,20,00,00,016,716,70,0
Sardoba tumani 0,00,00,00,00,00,00,00,00,00,00,00,0
Mirzaobod tumani 17,50,55,812,36,0476,13,918,013,71859,4683,7301,6
Sirdaryo tumani 129,5145,4140,8421,61675,31775,31949,34865,74462,65814,63062,82371,9
Xovos tumani 145,10,00,00,00,00,00,029,90,00,060,00,0
Toshkent viloyati 8735,013090,422053,323211,338764,539943,053554,470759,754540,871724,372369,0107609,2
Nurafshon shahri 0,00,00,00,00,0357,2433,2139,61183,1298,61019,21523,7
Olmaliq shahri 1114,21224,31191,3968,2395,6423,21096,1605,31173,61434,0949,61608,3
Angren shahri 531,61104,8444,01041,21567,32016,01441,2689,81365,25346,32841,21251,4
Bekobod shahri 19,319,659,8382,232,092,2566,918,5351,6548,7251,0204,7
Chirchiq shahri 538,4979,31714,52020,73552,43589,46583,25900,24092,66417,37675,918053,0
Ohangaron shahri 0,00,00,00,00,0429,8179,5144,2103,985,286,39949,6
Yangiyo‘lshahri 0,00,00,00,00,0850,01517,51300,6556,61943,31083,81493,0
Oqqo‘rg‘on tumani 21,55,329,313,50,06,026,70,00,04,015,0206,3
Ohangaron tumani 269,0249,2152,6112,8167,3353,9308,9683,5815,4578,3459,9566,6
Bekobod tumani 16,211,80,08,72,01,0110,20,00,021,57,043,8
Bo‘stonliq tumani 104,776,2485,2543,78141,3615,93760,61461,72385,12844,42930,39190,4
Bo‘ka tumani 36,370,771,661,276,81117,05389,844,73273,2137,3148,023,4
Quyichirchiq tumani 16,2161,2195,9331,9744,7233,1637,2646,0500,5840,8717,1842,6
Zangiota tumani 2335,24370,44175,74152,214061,58163,37473,525932,114141,516025,213246,420857,8
Yuqorichirchiq tumani 727,5641,9594,1862,31277,22380,23339,63294,46072,29433,314910,010188,7
Qibray tumani 1390,42034,57370,87908,43130,83257,25825,120960,64810,24761,36072,07853,0
Parkent tumani 207,6471,0981,41179,31075,51024,41265,31790,51295,22782,9892,12531,7
Piskent tumani 78,1133,0257,9209,436,1251,3994,44,6986,41310,31014,7709,2
O‘rtachirchiq tumani 121,2173,6165,2205,9934,6271,11327,81018,41417,92152,01747,15310,4
Chinoz tumani 175,931,7108,063,0112,017,582,5395,7396,11384,3321,4416,8
Yangiyo‘l tumani 1031,71331,84055,93146,93457,31891,0712,42386,14086,04132,32483,81336,7
Toshkent tumani 0,00,00,00,00,012602,310482,93343,25534,59243,213497,213448,2
Farg‘ona viloyati 1923,73173,43780,34551,64836,46401,98991,511614,310262,112831,59932,39613,7
Farg‘ona shahri 468,31128,61242,41504,31540,51943,12456,56389,12582,03310,32873,35273,1
Qo‘qon shahri 585,5563,2755,61142,31473,51421,22215,71713,21426,12525,71797,71288,6
Quvasoy shahri 88,4365,582,1335,6120,5109,120,00,0101,435,7881,157,4
Marg‘ilon shahri 80,2293,0556,3433,5973,51236,91764,21664,91930,32337,11578,21639,8
Oltiariq tumani 37,918,299,5290,651,981,730,0256,723,90,00,054,5
Qo‘shtepa tumani 21,64,21,286,6150,7167,427,622,424,519,81693,9107,7
Bog‘dod tumani 32,685,722,4100,20,086,50,06,00,022,80,00,0
Buvayda tumani 13,379,110,078,664,591,60,00,00,00,00,021,0
Beshariq tumani 6,68,633,790,567,0141,1183,3191,7143,480,887,90,0
Quva tumani 95,338,5202,622,018,374,20,00,08,520,845,3107,0
Uchko‘prik tumani 30,784,5204,476,156,8106,5109,7136,2709,611,882,1155,9
Rishton tumani 368,9232,726,710,916,6351,215,324,41903,44217,1597,2633,0
So‘x tumani 0,00,01,70,00,00,00,00,00,00,00,00,0
Toshloq tumani 29,243,817,212,333,0110,4158,015,00,042,530,164,0
O‘zbekiston tumani 11,449,1126,4197,98,95,633,144,40,0129,77,82,8
Farg‘ona tumani 6,259,790,987,089,3123,6183,311,027,957,157,20,0
Dang‘ara tumani 47,6116,3305,983,0147,9339,11794,91139,41374,820,410,0157,3
Furqat tumani 0,02,61,40,00,00,00,00,00,00,0190,716,2
Yozyovon tumani 0,00,00,00,023,512,60,00,06,20,00,035,3
Xorazm viloyati 1628,51508,45022,83442,06185,56860,25918,94175,712877,911029,96339,126996,4
Urganch shahri 393,8990,11873,62445,23562,65119,64392,22858,49236,17645,64271,522274,2
Xiva shahri 0,00,00,00,00,0236,635,367,33,739,711,00,0
Bog‘ot tumani 7,856,842,366,58,06,290,424,810,7531,60,05,4
Gurlan tumani 0,054,722,891,166,7140,70,00,00,00,010,4528,6
Qo‘shko‘pir tumani 18,16,698,6116,9142,40,0184,40,0387,1412,515,70,0
Urganch tumani 946,3277,6492,0289,2318,1496,8472,8739,1659,3701,7444,6901,3
Xazorasp tumani 146,83,02025,056,261,619,7419,4255,238,9114,552,017,1
Tuproqqal’a tumani 0,00,00,00,00,00,00,00,03,357,130,01070,6
Xonqa tumani 58,681,8125,041,8557,5774,6125,7188,6390,1518,449,01515,5
Xiva tumani 54,127,532,00,0158,840,132,93,60,09,0390,40,0
Shovot tumani 0,43,283,7111,3370,10,0165,917,82148,6137,6492,4116,9
Yangiariq tumani 1,30,00,06,2383,10,00,00,00,0387,020,7566,8
Yangibozor tumani 1,57,3227,8217,7556,625,90,021,00,0475,2551,40,0
Toshkent shahri 80172,991311,7153054,7179869,2233781,5282681,4424223,0364164,0236742,2309576,5371758,1457906,5
Uchtepa tumani 4007,17061,112944,111828,19967,715531,032984,318442,37352,68910,95245,817228,8
Bektemir tumani 2333,13932,33722,65279,314693,114940,529546,012505,913567,710044,510871,026804,2
Yunusobod tumani 5263,47882,012133,315695,716394,928086,032141,327279,613894,323413,241163,441787,5
Mirzo Ulug‘bek tumani 6065,16398,013881,219691,523083,317687,735566,111016,916106,527970,627372,025271,0
Mirobod tumani 11950,111666,118823,120119,422268,718428,945365,352558,126430,133410,046548,274834,4
Shayxontoxur tumani 4620,16268,38139,410185,314610,629381,719139,222202,311127,530663,744428,744534,8
Olmazor tumani 12464,816021,427540,230901,445674,241697,356482,6104494,955145,232592,427406,538127,7
Sirg‘ali tumani 6746,56590,59157,517615,312386,817116,947662,522696,114420,516731,220199,730831,6
Yakkasaroy tumani 5250,86216,49865,715762,618682,823758,138458,927256,021559,025250,325404,336155,8
Yashnobod tumani 12135,47236,414992,918833,734017,650787,352902,338996,732519,647471,065781,763234,9
Yangihayot tumani 0,00,00,00,00,00,00,00,00,011992,813566,210354,5
Chilonzor tumani 9336,512039,321854,713957,122001,725265,933974,626715,124619,241126,143770,848741,4

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Metaʼmaʼlumot

Ma'lumotlar to'plami nomi
Kichik korxona va mikrofirmalarning operativ ijaradan olingan daromadlari (hududlar kesimida)
Davriyligi
yillik
O‘lchov birligi
mln. so‘m
Klassifikatorlar
O`zbekiston Respublikasi ma`muriy-hududiy tuzilmalarini (ob`ektlarini) belgilash tizimi idoraviy tasniflagichi (MHOBT)
Hisoblash metodikasi
Mahsulot (ishlar, xizmatlar)ni ishlab chiqarish va sotish xarajatlarining tarkibi hamda moliyaviy natijalarni shakllantirish tartibi to‘g‘risida nizom
Rasmiy statistika tayyorlovchi
O‘zbekiston Respublikasi Milliy statistika qo‘mitasi
Mas'ul boshqarma nomi
Ishbilarmonlik muhiti kuzatuvlari va tadbirkorlik statistikasi boshqarmasi
Mas'ul hodim FIO
Axmedov Sherali Isoqovich
Telefon raqami :
+99871 202 80 40
Elektron pochta
mb-fin@stat.uz
Birlamchi ma'lumot manbasi
Statistika hisoboti shakli
Hisoblash metodikasi
"O’zbekiston Respublikasining “Buxgalteriya to‘g‘risidagi qonun”i hamda Moliya vazirligi tomonidan qabul qilingan “Moliyaviy hisobot shakllarini to‘ldirish bo‘yicha qoidalar”ga muvofiq, Operativ ijara — moliyaviy ijara shartnomasi hisoblanmaydigan mulkiy ijarasi shartnomasiga binoan mulkni vaqtinchalik egalik qilishga va foydalanishga yoki foydalanishga berish. Operativ ijarada, ijara obyektiga egalik qilish bilan bog‘liq bo‘lgan barcha risklar ijarachiga o‘tmaydi va shuning uchun operativ ijara shartnomasi bo‘yicha olingan ijara obyektlari ijarachining balansida hisobga olinmasligi lozim. Operativ ijara obyekti ijarachi tomonidan balansdan tashqari schyotlarda operativ ijara shartnomasida ko‘rsatilgan qiymatda, ijaraga beruvchida esa – asosiy vositalar tarkibida balans schyotlarida hisobga olinadi. Operativ ijarada ijarachi tomonidan hisoblangan va to‘lanadigan ijara to‘lovlari, ularni foydalanish maqsadiga qarab mahsulot (ish, xizmat)larning ishlab chiqarish tannarxiga va (yoki) davr xarajatlariga olib boriladi. Ijara beruvchining operativ ijara obyektlarini saqlab turish bilan bog‘liq xarajatlari (amortizatsiya ajratmalari, sug‘urtalash, kapital va joriy ta’mirlash, operativ ijara obyektlari bilan bog‘liq soliqlar va boshqa xarajatlar) ushbu xarajatlar yuzaga kelgan hisobot davrining joriy xarajatlari sifatida tan olinadi. Operativ ijarada hisoblangan va ijaraga beruvchi tomonidan olinadigan ijara tushumlari daromad sifatida tan olinadi."