The amount of depreciation accrued for one month
The amount of depreciation accrued for one month is determined based on the product of the total balance of the corresponding depreciation group (subgroup) at the beginning of the month and the depreciation rates established by this article, according to the following formula: where A - the amount of depreciation accrued for one month for the corresponding depreciation group (subgroup); B - the total balance of the corresponding depreciation group (subgroup); k - the depreciation rate for the corresponding depreciation group (subgroup)1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 259.2, paragraph 4 // RSZ RF. 2000. No. 32. Art. 3340. ↩