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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.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 259, paragraph 7 // RSZ RF. ↩