Encyclopedia

Restoration cost of depreciable fixed assets


The restoring cost of depreciable fixed assets — their initial cost taking into account revaluations carried out prior to the date of entry into force of this chapter1.

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

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