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Civil law allows companies to provide compensated services for the storage of TMC and property. Such relationships are governed by Chapter 47 Civil Code of the Russian Federation "Storage Treaty". At the same time, the party receiving property for storage acts as a keeper, and the party transmitting property to storage is the cooler. In practice, in some situations, the conclusion of such a transaction may be risky from a tax point of view.

The storage contract registed only the subject of the contract

If only the subject of the contract is prescribed in the contract of storage contract without specifying the amount of remuneration, the place and the shelf life of the transmitted property, there is no error. In accordance with paragraph 1 of Article 432 of the Civil Code of the Russian Federation, the Agreement is considered to be concluded if the parties reached an agreement on all essential conditions of the contract (about the subject of the contract, as well as those indicated in the law or other legal acts as significant or necessary conditions for the contracts of this species).

Courts confirm that for the storage contract, only the definition of the subject of the contract is essential. So, the FAS of the Eastern Siberian District in the decision of 03.22.10 No. A33-12082 / 2009 (left in force the definition of you of the Russian Federation dated 06.07.10 № You-8277/10) rejected the keeper's argument that the contract is considered not concluded in connection With inconsistency of conditions on individualizing signs of equipment transferred to storage, as well as the amount of remuneration for storage.

Court Arguments - In order to recognize the contract, a current essential condition is only an indication of the subject of the contract, namely the property transferred to storage. The court came to the conclusion that the condition of remuneration for storage is not significant. In addition, if the price is not defined in a paid contract, the execution of the contract must be paid for the price, which under comparable circumstances is usually charged for similar goods, works or services (clause 3 of Article 424 of the Civil Code of the Russian Federation).

The storage contract is valid, and if it does not specify the place of storage of property (Decisions of the Presidium of the YOUR RF dated 17.05.05 No. A55-9765 / 3-7 and the FAS of the Eastern Siberian District from 07.08.12 No. A33-13811 / 2011), and also storage (resolution of the FAS of the North Caucasus District of 06/19/12 No. A22-848 / 2011).

It means that in the storage contract only the subject of the contract - the property transferred to storage may not be afraid that the contract will be invalid and take into account the costs of it

The keeper did not pay VAT, accepting property for storage for free

The provision of services is paid free of charge VAT (sub. 1, 1 Article. 146 of the Tax Code of the Russian Federation). If the parties have not been determined in the storage contract of services, the keeper calculates and pays VAT based on prices for similar services (paragraph 2 of Art. 154 of the Tax Code of the Russian Federation). After all, when the price is not provided in a paid contract and cannot be determined on the basis of the terms of the contract, the execution of the contract must be paid for the price, which under comparable circumstances is charged for similar goods, work or services (clause 3 of Article 424 of the Civil Code of the Russian Federation). Thus, in one of the cases of the FAS of the North-Western district, he agreed with the Company's inspection of the Company, which did not charge for the storage of petroleum products in excess of the specified period of accumulation of the tanker batch (RESOLUTION of 10.02.10 No. A42-2514 / 2007).

From the equipment received for storage, property tax is not paid

In accordance with paragraph 1 of Article 374 of the Tax Code of the Russian Federation, the object of taxation of property tax is movable and immovable property located on the organization's balance sheet as an OS. The keeper is not the owner of the property received and takes into account it in accounting on off-balance accounts. Consequently, the need to accrue property tax on such objects is absent.

In expenditures, contributions under property insurance contract

Metropolitan tax authorities from 06/16/06 No. 20-12 / [Email Protected] Do not object to accounting for taxation of income insurance premiums for voluntary insurance taken on storage of property. But only if the contract for the storage (storage) of values \u200b\u200bprovides for the condition for their insurance at the expense of the keeper. Since in accordance with subparagraph 7 of paragraph 1 of Article 263 of the Tax Code of the Russian Federation, expenses for voluntary insurance of property include insurance premiums for voluntary insurance of other property used in carrying out activities aimed at receiving income.

But other opinions. The company has the right to take into account the insurance premiums under the Voluntary Insurance Treaty, if such insurance is a prerequisite for the implementation of activities in accordance with the legislation of the Russian Federation. For the keeper, the obligation to insure the storage of property may be due to the terms of the storage contract, and not the law. So, the debugger's controversial expenses is not entitled to take into account (Letter of April 28, 2003 No. 03-03-06 / 1/285). Faithful practice failed to find this.

When storing unregistered cars pay UTII

The provision of services for providing temporary possession (use) of parking lots of automobiles, as well as on their storage on paid parking (with the exception of penalties) falls under the overturn (sub. 4 p. 2 of Art. 346.26 of the Tax Code of the Russian Federation). But, according to the Ministry of Finance of Russia, in the situation under consideration, cars are a product over the meaning of paragraph 3 of Article 38 of the Tax Code of the Russian Federation. Therefore, disputed services are recognized as storage services that UNVD are not subject to (letters of 21.11.12 No. 03-11-06 / 3/79, from July 23, 2007 No. 03-11-06 / 3/195 and from 07.07.08 No. 03-11-04 / 3/314).

Released leased property

From the content of Article 886 of the Civil Code of the Russian Federation and other rules of chapter 47 of the Civil Code of the Russian Federation, it is not followed that the owner of the transmitted property may be exclusively the collapse. The current legislation does not contain restrictions on the transfer of other people's storage and does not require the consent of the owner of the belonging (Resolution of the FAS East Siberian dated 07.08.12 No. A33-13811 / 2011, Volga region dated January 31, 11 No. A72-499 / 2010 and Moscow from 04.09.09 No. A40-79576 / 08-53-676 districts). It means that the company has the right to transfer leased property to storage and in the presence of documentary confirmation and economic rationale to take into account the cost of such storage (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation).

Treaty No. _____

Storage between legal entities

(Contract for free;

Storage costs are reimbursed by the cooler)

________________ "____" _____________ ______

and ______________________________________________

___________________________________________________,

(Director, Director General, Representative)

acting on the basis ________________________________,

(Charter, power of attorney: number, issue date)

together, the referred to as "parties", concluded this agreement on the following:

1. The Subject of the Agreement. General provisions

1.1. Under this Agreement, the keeper undertakes to keep the thing transferred to him by the cooler, and return this thing in preservation.

1.2. The showholder passes to storage under this Agreement the following thing (hereinafter - "item"): ________________________________

(Name of things, its individualizing features, other)

1.3. This contract is concluded for a period of up: ___________________.

1.4. The transfer of things by the custodian storage at the storage certifies the issuance of the next document to the one: ______________________________________________________________, which is returned to the keeper at the end of the storage period.

2. Guardian duties

2.1. The keeper undertakes:

a) keep a thing during the term of this contract;

b) adopt to preserve the measures transferred to him, the obligation of which is provided for by law, other legal acts or in accordance with the procedure established by the procedure (fire, sanitary, security, etc.);

c) take the things to be taken to preserve the measures that meet customs of business turnover and the essence of this Agreement, including the properties transferred to storage of things;

d) take the following measures to preserve things:

___________________________________________________;

e) without the consent of the compound not to use the thing transferred to storage, but equally not to provide the opportunity to use it to third parties, except in cases where the use of the stored thing is necessary to ensure its safety and does not contradict this Agreement;

(e) Immediately notify the compactor about the need to change the storage conditions stipulated by this Agreement, and wait for his response.

2.2. If the change in storage conditions is necessary to eliminate the risk of loss, shortages or damaged things, the keeper has the right to change the method, place and other storage conditions, without waiting for the response of the compactor.

2.3. If, during the storage, there was a real threat of damage, or the thing was already damped, or there were circumstances that do not allow to ensure its preservation, and the timely take action on the side of the core can not be expected, the keeper has the right to sell the thing or part of it at the price that established storage. If the specified circumstances arose for reasons for which the keeper does not respond, it has the right to reimburse its sales costs through the purchase price.

3. Transfer of storage things to a third party

3.1. The custodian is not entitled without the consent of the revenue to transfer the thing to store the third person, except when it is forced to this power of circumstances in the interests of the core and deprived of the opportunity to receive his consent.

3.2. On the transfer of things to storing a third party, the keeper is obliged to immediately notify the compactor.

3.3. When transferring things to storing a third party, the conditions of this Agreement maintain strength, and the keeper is responsible for the actions of a third party to which he transferred a storage thing as his own.

4. Storage costs

4.1. This contract is free.

4.2. The cumulator reimburses the keeper the cost of storing things.

4.3. The cost of storing things make up ___________________________________________________________________.

4.4. If, after the storage period, the thing is not taken back by the camp, he undertakes to pay the keeper to store things. This rule applies and in cases where the bolder is obliged to pick up the thing before the expiration of the storage period.

4.5. Storage costs that exceed the usual expenses of this kind and which the parties could not foresee when concluding a storage contract (emergency costs), are reimbursed by the custodian if the attendant agreed to these costs or approved them later, as well as in other cases provided for by law and Other legal acts.

4.6. If necessary, make extraordinary expenses the keeper is obliged to request a comprehension about the harmony for these costs. If the attendant does not inform his disagreement on the period specified by the keeper, or during the normally necessary time to respond, it will be considered that he agrees for emergency costs.

If the keeper made extraordinary storage costs, without receiving prior consent from the core, although according to the circumstances, it was possible, and the bolded did not approve them subsequently, the keeper may require recovery of emergency costs only within the damage that things could be caused if these Costs were not produced.

4.7. Emergency expenses are reimbursed by the core over storage costs.

5. Responsibility of the clerk to take a thing back

5.1. After the expiration of the storage period, the braceman undertakes to immediately pick up the thing transmitted to storage.

5.2. If it is not fulfilling its obligation to take a thing back, including when it is evasion from getting a thing, the keeper is entitled, after the written warning of the compacker, independently sell the thing at the price that established in the storage site, and if the cost of the assessment is exceeding the one hundred minimum-sized wages - sell it from the auction in the manner prescribed by Articles 447-449 of the Civil Code of the Russian Federation.

5.3. The amount reversed from the sale of things is transmitted to the atmosphew minus the amount due to the custodian, including its expenses for the sale of things.

6. The duty of the keeper to return the thing

6.1. The keeper is obliged to return the one thing that was transferred to the storage.

6.2. The thing must be returned to the keeper in the state in which it was stored, taking into account its natural deterioration, natural loss or otherwise due to its natural properties.

6.3. Simultaneously with the return of things, the keeper is obliged to pass the fruits and revenues obtained during its storage.

7. Guardian responsibility

7.1. The keeper is responsible for the loss, shortage or damage to things, if it does not prove that the loss, shortage or damage occurred due to the insurmountable force, or due to the properties of the thing about which the keeper, taking it to storage, did not know and should not know, or As a result of intent or coarse negligence of the core.

7.2. For a loss, shortage or damage to the storage of things after the obligation of the glad female take this thing back, the keeper responds only if there is intent or coarse care.

8. The responsibility of the keeper.

Reimbursement of damages caused

8.1. Losses caused to the attendant loss, shortage or damage to things are reimbursed by the keeper in accordance with Article 393 of the Civil Code of the Russian Federation, if the law does not provide for otherwise.

8.2. In the event that as a result of damage for which the keeper is responsible, the quality of the thing has changed so much that it cannot be used on the originality, the attendant has the right to refuse it and demand from the keeper of the value of this thing, as well as other losses, unless otherwise Provided by law.

8.3. The compactor is obliged to compensate the custodian damages caused by the properties of the storage of things if the keeper, taking a storage thing, did not know and should not have known about these properties.

9. Force Major

9.1. The Party is exempt from liability for partial or complete non-fulfillment of obligations under this Agreement, if it proves that the appropriate execution was impossible due to force majeure, that is, emergency and not preventable circumstances under these terms. Such circumstances do not include, in particular, violation of duties on the part of the debtor counterparties, the lack of the debtor the necessary funds.

9.2. Upon the circumstances referred to in paragraph 9.1 of this Agreement, each Party should not be informed about them in writing the other side. The notice must contain data on the nature of the circumstances, as well as the official documents certifying the availability of these circumstances and, if possible, have an assessment of their impact on the possibility of executing the party to their obligations under this Agreement.

9.3. If the party does not direct or fail to send the notice provided for in paragraph 9.2 of this Agreement, it is obliged to compensate the second party incurred by the second side of the loss.

9.4. If the coming circumstances listed in paragraph 9.1 of this Agreement, and their consequences continue to operate for more than two months, the parties hold additional negotiations to identify acceptable alternative ways to implement this Agreement.

10. Termination of storage at the request of the core

10.1. The keeper is obliged to return the thing on the first requirement of the cloister, even if its storage period provided for by this agreement has not yet completed.

11. Final provisions

11.1. Any changes and additions, additional agreements to this Agreement are valid provided if they are made in writing and are signed properly authorized by the representatives of the parties.

11.2. All notifications and messages should be sent in writing. Notifications and messages will be considered properly fulfilled if they are sent by registered mail, telegraph, telegraph, telephoma, telephs, or delivered personally on legal (postal) addresses to the parties to receipt by the relevant officials.

11.3. This Agreement is drawn up in two copies with the same legal force, one instance for each of the parties.

11.4. This Agreement comes into force from the moment of the transfer of the stacked by the custodian.

12. Addresses and bank details of the parties

The keeper: _________________________________________

Bindhead: ______________________________________

One transmission in the MG warehouse is $ 1 per week. When determining storage costs, other factors can be taken into account, for example, depreciation.

Please note that the purchase costs remain unchanged with all the values \u200b\u200bof the order size (q). This is because the demand does not change, and, therefore, regardless of the size of the order during the specified period, it is necessary to acquire a specific taxable number of units. Subject to the lack of discounts on large orders, the annual acquisition costs should also remain unchanged. Consequently, in order to determine the optimal order size, it is only necessary to compare the costs associated with storage and preparation of the order. These costs are applied to the chart presented in Fig. 7.2. It shows that two cost variables (expenses for order preparation and stock storage costs) vary depending on the size of the order. As the order size increases, the cost of storage is growing in a straight proportion. This is exactly the case when the greater the size of the order, the greater the average level of stocks, and in our model, the costs of storage are directly dependent on this value. Conversely, the cost of preparation of order decreases as the order size increases. It is clear that the more units of goods are included in each order, the less orders need to be done during the specified period. So, the costs associated with the preparation and reference of orders are reduced by increasing the order size.

About demand - 330 per month, the cost of preparation of the order is 30 f. Art. For the order, stock storage costs - 10 p. Art. A unit per year, the price per unit is 150 f. Art.

Fig. 79. Dependence of stock storage costs from the order size

The rational size of enterprises is determined taking into account the influence of both intraproductive factors that limit the efficiency of the production concentration (the capacity of the maximum unit equipment set, the unit costs for managing and other costs of maintenance of production of intraproductive transportation costs The level of intensification of technological processes, etc.) and external conditions of enterprises (the cost of transporting raw materials and finished products The size of the needs in this form of products within the rational service area Availability of labor resources Natural factors and other local (district) conditions for storage of raw materials and products, etc.).

Stock storage x 5

The greater the number of intermediaries uses a manufacturing company, the less direct contacts with consumers it has, the slower the goods are moving. At the same time, the minimum number of intermediaries between the manufacturer and the consumer requires large expenses for storing goods stocks, their processing, etc.

Total stock storage costs 0.17 x 40 + 1.2 \u003d 8 d. E. Per 1 kg per year.

Maintaining a high level of stocks eliminates the losses caused by their shortage. Purchase in large quantities of materials necessary for the creation of reserves, in many cases minimizes the cost of placing orders, since the firm can get the appropriate discounts and reduce the amount of paper work. However, these potential benefits are overlapped by additional costs of the type of costs of storage, overload, interest payment, insurance costs, loss from damage, theft and additional taxes. In addition, management should take into account the possibility of binding working capital with excess reserves, which prevents capital investment in the profit, bonds or bank deposits. Several specific models

The expenses for materials M (/) are consistent from the cost of storage of stocks S (T - 1) at the beginning of the year, the amount of material expenses for the year and the cost of unrealized products, which is equal to the difference between the cost of the Qt (T) and the value of the QR (T) Commodity products

Excess reserves. Sometimes the company produces more than can sell at competitive prices. You may want to consider a lower price to get rid of excessive stocks. Reducing reserves saves storage costs and other costs related.

Hence the average cost of reserves of 12.5 x 6 f. Art. \u003d 75 f. Art. Consequently, the cost of storage of 0.2 x 75 f. Art. \u003d 15 f. Art.

(I) Machine-building company located in Melbourne (Australia) annually uses a certain product in the amount of $ 21,000. The cost of preparing one order is $ 30, and the cost of storage in stock - approximately 9% of the average price of reserves per year. If the unit of this product costs $ 3, then what is the optimal order size

Storage costs \u003d costs of storage of goods X average level of stocks.

Thus, the cost of storing a unit of goods is equal to 20% of 6 f. Art. \u003d 1.20 f. Art., and the average level of stocks \u003d 100/2 \u003d 50.

In this case, the cost of storing a unit of goods is equal to 20% of 5.52 f. Art., or 1.104 f. Art., And the average level of stock is 1000/2 \u003d 500. Consequently, storage costs 1.104 f. Art. x 500 \u003d 552 f. Art.

The table shows that the costs are minimized when placing orders of 200 units of goods and obtaining a 4% discount. 8% discount when placing orders in size of 1000 units and no longer makes sense in terms of costs. As can be seen from the table, the discount obtained by purchasing 1000 units of goods is outweighted by additional storage costs arising when storing a large amount of stocks.

Perhaps this is exactly the state of things to which the company seeks. The ability to fulfill unfulfilled orders can lead to a reduction in the total cost of the company. So, what can be seen from fig. 7.6, the average level of stocks is reduced, which was expressed in reducing storage costs. However, additional costs may arise here. For example, the material costs will have to be attributed to buyers in compensation for the delivery delay. Intangible costs can be attributed to the worsening of reputation and image due to the inability to immediately satisfy the demand.

Other costs that we took into account when considering the first models of stock management are costs of preparation of the order and storage of stocks. In practice, such costs are difficult to assess, and they can change as the strategy for placing orders. So, in many simple models there are constant costs of placing an order for a batch of goods. In practice, the costs in general may consist of constant and variable costs. Administrative costs can be constant regardless of the order size, but the cost of packaging and delivery is likely to increase with increasing order size. Similarly, storage costs will consist of constant and variable costs. For example, rental costs, lighting, heating and staffing of the warehouse can remain relatively permanent regardless of the amount of goods in the warehouse. In contrast, other storage costs, such as depreciation costs and operating costs, will depend on the level of stocks in stock.

We described some important stock management models, in particular the model of the optimal order size based on the accounting of permanent demand (D), a fixed price per unit of goods (P), storage costs (//), which sometimes give as percentage (/) The cost of stocks, and on the preparation of the order (Q. With this model, the optimal order size is calculated, minimizing the cost of preparation of the order and the trading department were responsible for the cost of storing stocks exceeding the level determined by the expected demand.

Further, storage costs are often expressed in the form (/), i.e., the coefficient of stock storage costs for the specified period of time.

(E) The demand for a certain type of refrigerator in ABS Discount March is constant and is 100 units per month. Each refrigerator costs $ 200, and storage costs make up 5% of the total value of reserves per year. According to the calculation, the cost of processing ABS of a single order is $ 40 in the form of administrative and permanent transportation costs.

Practical size of parties. In many situations, it is not always possible to order exactly the number of goods we would like to order. For example, some products can only be released in a certain amount. The pharmaceutical company Littlewood, for example, acquires some medicines in liquid form in two-liter (2000 ml) bottles. That is, if on the calculations, the optimal batch size of this product is 2740 ml, then it is necessary to round this value to 4000 ml or up to 2000 ml, with all the possible changes in the costs of storage, the frequency of placement of orders and the total value of reserves. Similarly, AMG service station gets fuel for sale by buyers of a party to fuel trucks. The fuel truck accommodates the maximum of 8,000 gallons, and therefore, if the optimal order size is 12,000 gallons, then such a quantity may be unacceptable.

I) Shop Thomas-Mateus (T-M) has television reserves, audio and video equipment, as well as computers. The new computer is accounted for T-M at $ 1100. Annual storage costs are estimated at 8% of the stock price. The cost of preparation of the order is approximately $ 65. For the order, and the expected demand is 40 computers per month.

I) Adam Kimber (A-K) LTD produces various door devices. The demand for some kind of door device is constant and is 2000 per year. This device consists of several components that are manufactured in place. So, A-K can produce an original door plate, which is part of the device, in the amount of 50 pieces per day. In the year 300 production days. The cost of the plate is 3.50 f. Art., and storage costs - 17% of the cost of reserves per year. The cost of setting up new production is 320 f. Art.

Watch Pages where the term is mentioned Stock storage costs

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Treaty
storage between legal entities (contract
gratuitous; Storage costs are reimbursed by the cooler)

date and place of signing

Next, we refer to the "keeper", in the face of ___ (position, full name) ___, acting on the basis of ___ (Charter, power of attorney, etc.)___, on the one hand, and ___ (name of the legal entity)___, hereinafter referred to as the "glance", in the face (position, name) _________________, acting on the basis of ___ (Charter, power of attorney, etc.)___, on the other hand, the "sides" together, concluded this agreement on the following.

1. Subject of the contract, general provisions

1.1. Under this Agreement, the keeper undertakes to store _______________ _________________ (the name of the thing, its individualizing features, other) (hereinafter - "item"), transmitted ___ to him at the glance, and return this thing in

save.

1.2. Storage of things is carried out by the keeper from the moment of transferring the stack of the keeper to the custodian until _________________.

1.3. The transfer of things by the custodian to the custodian is certified by the release of the next document: _________________, which is returned by the keeper at the end of the storage period and after returning the item (taking into account the provisions of this Agreement).

2. Guardian duties

2.1. The keeper undertakes:

2.1.1. Store the item during the storage period established by paragraph 1.2 of this Agreement, and take care of the storage stuff not less than about your things.

2.1.2. To accept the measures transferred to him, the obligation of which is provided for by law and other legal acts (fire-fighting, sanitary, security, etc.), as well as measures that meet customs of business turnover and the essence of this Agreement, including the properties of the storage of things .

2.1.3. Adopt the following measures for preservation of things: __________________________.

2.1.4. Without the consent of the minister, not to use the thing transferred to storage, but equally not to provide the opportunity to use it to third parties, with the exception of cases when the use of the stored thing is necessary to ensure its safety and does not contradict this Agreement.

2.1.5. Immediately notify the compactor about the need to change the storage conditions stipulated by this Agreement, and before receiving the answer, no action on the thing is to be received, except for paragraph 2.2 and 2.3 of the contract.

2.2. If the change in storage conditions is necessary to eliminate the risk of loss, shortages or damaged things, the keeper has the right to change the method, place and other storage conditions, without waiting for the response of the compactor.

2.3. If, during the storage, there was a real threat of damage, or the thing was already damped, or there were circumstances that do not allow to ensure its preservation, and the timely take action on the side of the core can not be expected, the keeper has the right to sell the thing or part of it at the price that established storage. If the specified circumstances arose for reasons for which the keeper does not respond, it has the right to reimburse its costs for sale through the purchase price of the thing.

3. Transfer of storage things to a third party

3.1. The keeper is not entitled without the consent of the compound to transfer a thing to store a third party, except when he is forced to resort to this power of circumstances in the interests of the core and deprived of the opportunity to receive his consent.

3.2. On the transfer of things to storing a third party, the keeper is obliged to immediately notify the compactor.

3.3. When transferring things to storing a third party, the conditions of this Agreement maintain strength, and the keeper is responsible for the actions of a third party to which he transferred a storage thing as his own.

4. Storage costs

4.1. Storage under this Agreement is carried out by the keeper free.

4.2. The core reimburses the keeper produced by the last necessary cost of storage of things.

4.3. The usual costs of storage of this kind include: ________________________.

4.4. If, after the storage period, the thing is not taken back by the camp, he undertakes to pay the keeper to store things. This rule applies and in cases where the bolder is obliged to pick up the thing before the expiration of the storage period.

4.5. The cost of storing things that exceed the usual costs of this kind and which the parties could not foresee at the conclusion of this Agreement (Emergency Costs), are reimbursed by the custodian if the comprehensor agreed to these costs or approved them later, as well as in other cases provided for by law and Other legal acts.

4.6. If necessary, make extraordinary expenses the keeper is obliged to request a comprehension about the harmony for these costs.
If the attendant does not report his disagreement during ______________ from the moment of receipt of the guardian's request, it is believed that the Boldman agrees for emergency costs.

In the case when the keeper made extraordinary storage costs, without receiving a preliminary agreement on these costs, although according to the circumstances, it was possible, and the clerk subsequently did not approve them, the keeper was entitled to demand compensation for emergency costs only within the damage that could be It causes things if these costs were not produced.

4.7. Emergency expenses are reimbursed by the core over storage costs.

5. Responsibility of the clerk to take a thing back

5.1. After the expiration of the storage period, the braceman undertakes to immediately pick up the thing transmitted to storage.

5.2. If it is not fulfilling its obligation to take a thing back, including when it is evasion from getting a thing, the keeper has the right, after the written warning of the compacker, independently sell the thing in the manner prescribed by the current legislation of the Russian Federation.

5.3. The amount reversed from the sale of things is transmitted to the atmosphew minus the amount due to the custodian, including its expenses for the sale of things.

6. The duty of the keeper to return the thing

6.1. The keeper is obliged to return the one thing that was transferred to the storage.

6.2. The thing must be returned to the keeper in the state in which it was stored, taking into account its natural deterioration, natural loss or otherwise due to its natural properties.

6.3. Simultaneously with the return of things, the keeper is obliged to pass the fruits and revenues obtained during its storage.

7. Responsibility of Party

7.1. The keeper is responsible for the loss, shortage or damage to the thing in the presence of its fault (intent or negligence).

7.2. The keeper is recognized as innocent if with that degree of caringness and diligence, which of it was required by the nature of the obligations and terms of turnover, he accepted all measures to properly execute the obligation, and also if it does not prove that the loss, shortage or damage occurred due to insurmountable force or from - For the properties of the thing about which the keeper, taking it to storage, did not know and should not know.

7.3. For a loss, shortage or damage to the storage of things after the obligation of the glad female take this thing back, the keeper responds only if there is intent or coarse care.

7.4. Losses caused to the attendant loss, shortage or damage to things are reimbursed by the keeper in accordance with the provisions of the current legislation of the Russian Federation.

7.5. Losses caused to the collapse of the loss, shortage or damage to things, reimburse:

1) for the loss and shortage of things - in the amount of its value;
2) for damage to the thing - in the amount of the amount to which its cost has decreased.

7.6. In the event that as a result of damage for which the keeper is responsible, the quality of the thing has changed so much that it cannot be used on the originality, the attendant has the right to refuse it and demand from the keeper of the value of this thing, as well as other losses, unless otherwise Provided by law.

7.7. The compactor is obliged to compensate the custodian damages caused by the properties of the storage of things if the keeper, taking a storage thing, did not know and should not have known about these properties.

8. Force - Major

8.1. The parties are exempt from liability for partial or complete non-fulfillment of obligations under this Agreement, if they prove that non-performance was due to the circumstances of the force majeure arising after the conclusion of this Agreement as a result of emergency circumstances, such as flooding, fire, earthquake, and other natural phenomena, as well as War, military actions, blockade, prohibitive actions of the authorities and acts of state bodies, strikes, destruction of communications and energy supply, explosions arising during this Agreement that the parties could not foresee or prevent. Such circumstances do not include, in particular, violation of duties on the part of the debtor counterparties, the lack of the debtor the necessary funds.

8.2. Upon the occurrence of the circumstances referred to in paragraph 8.1 of this Agreement, each Party should not be informed about them in writing the other side. The notice should contain data on the nature of the circumstances, as well as the official documents certifying the availability of these circumstances and, if possible, assess their impact on the possibility of executing the party to their obligations under this Agreement.

8.3. If the party does not direct or fail to send the notice provided for in paragraph 8.2 of this Agreement, it is obliged to compensate the second party incurred by the second side of the loss.

8.4. If the coming circumstances listed in paragraph 8.1 of this Agreement, and their consequences continue to act more than _________________, the parties hold additional negotiations to identify acceptable alternative ways to implement this Agreement.

9. Termination of storage at the request of the core

9.1. The keeper is obliged to return the thing to the first requirement to return the thing, even if provided for by paragraph 1.2 of this contract, its storage has not yet completed.

10. Final provisions

10.1. Any changes and additions, additional agreements to this Agreement are valid provided if they are made in writing and are signed properly authorized by the representatives of the parties.

10.2. All notifications and messages should be sent in writing. Notifications and messages will be considered properly fulfilled if they are sent by registered mail, telegraph, telegraph, telephoma, telephs, or delivered personally on legal (postal) addresses to the parties to receipt by the relevant officials.

10.3. This Agreement is drawn up in two copies with the same legal force, one instance for each of the parties.

10.4. This Agreement comes into force from the moment of the transfer of the stack by the custodian to the custodian and is valid until the parties fulfill their obligations under this Agreement.