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Original cost of property created using budget funds for targeted financing
The initial cost of property created using targeted budget funds is determined as the sum of expenses for its acquisition, construction, manufacture, delivery, and bringing it to a condition in which it is suitable for use, excluding value added tax and excise duties, except for cases provided for by this Code, reduced by the amount of expenses incurred at the expense of targeted budget funds1.
Tax Code of the Russian Federation, as amended on 01.01.2025, Article 257, paragraph 1 // Official Gazette of the Russian Federation. ↩