Encyclopedia

Fixed Assets


Tangible assets — a part of property used as means of labor for the production and sale of goods (performance of works, provision of services) or for managing an organization with an initial cost exceeding 100,000 rubles1.

  1. No. 32. Art. 3340.
  1. Tax Code of the Russian Federation, as amended on 01.01.2025, Article 257, paragraph 1 // Official Gazette of the Russian Federation. ↩

Laws with commentary

Codes and federal laws