SK_DUMP — coefficient characterizing the damper up to 2020, is determined by the formula: SK_DUMP = (DAB_S + FAB + DDT_S + FDT) x (1 / 2)[1]. [1] Tax Code of the Russian Federation, as amended on 2026-01-01, Article 342.5, paragraph 11 // RSZ RF. 2000. No. 32. Art. 3340.