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Amortization
Depreciation is recognized as an expense on a monthly basis based on the amount of depreciation accrued, calculated in accordance with the procedure established by Articles 259, 259.1, 259.2 and 322 of this Code1.
Tax Code of the Russian Federation, as amended on May 21, 2020, Article 272, paragraph 3 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩