Encyclopedia

Asset Value


The cost of property is recognized as documented expenses incurred for its acquisition (creation), carried out in accordance with the budget legislation of the Russian Federation1.

  1. Tax Code of the Russian Federation, as amended on 01.01.2026, Art. 277, subpara. 2 // RSZ RF. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws