Encyclopedia
Expenses related to a specific object created in the process of developing the site
Expenses related to a specific object created during the development of a plot — expenses directly related to the construction of structures, which may subsequently be recognized as permanently used fixed assets at the taxpayer's discretion1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 325, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩