Encyclopedia
Original cost of self-produced fixed assets
The initial cost of self-produced fixed assets is determined as the cost of finished products calculated in accordance with paragraph 2 of article 319 of this Code, increased by the amount of applicable excises for fixed assets that are excisable goods1.
Tax Code of the Russian Federation, as amended on 2025-01-01, article 257, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩