Encyclopedia
Fixed Assets and Intangible Assets
Tangible assets and intangible assets - include tangible assets and intangible assets that are recognized as depreciable property in accordance with Chapter 25 of this Code, taking into account the provisions of this chapter1.
Tax Code of the Russian Federation, as amended on May 28, 2022, Article 346.5, subpara. 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩