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Residual value of intangible assets


The residual value of intangible assets is determined as the difference between their initial cost and the amount of depreciation accrued during the period of use1.

  1. Tax Code of the Russian Federation, as amended on 2025-01-01, Article 257, subpara. 7 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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