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Expenses incurred in cases of completion, additional equipment, reconstruction, modernization, and technical re-equipment of fixed assets objects


Expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets — are recognized as material expenses in full amount as the corresponding objects are put into operation1.

  1. No. 32. Art. 3340.
  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 259, paragraph 7 // RSZ RF. ↩

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