Encyclopedia
Documentarily confirmed cost of property subject to depreciation
The documented confirmed cost of property subject to depreciation — the residual value of these assets, determined based on the records of the liquidating foreign organization (foreign structure without the formation of a legal entity)1.
Tax Code of the Russian Federation, as amended on April 28, 2023, Article 277, paragraph 2.2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩