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Aggregate initial cost of fixed assets


Total initial cost of fixed assets — the total initial cost of fixed assets provided by the applicant organization for inclusion in the agreement on the creation of new capacities and (or) modernization (reconstruction) of existing capacities for the production of goods that are petrochemical products, and put into operation during the period from January 1, 2022, to December 31, 2028, inclusive, also takes into account changes in the initial cost of fixed assets resulting from modernization (reconstruction) carried out during the period from January 1, 2022, to December 31, 2028, inclusive1.

  1. Tax Code of the Russian Federation, as amended on January 1, 2025, Article 179.8, paragraph 5 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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