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Material expenses


Material expenses - material expenses are costs related to the acquisition and disposal of fixed assets, intangible assets, other non-current assets, as well as expenditures for improving real estate objects associated with their capital repairs, reconstruction or modernization1.

  1. Federal Law No. 110-FZ dated 06.08.2001 "On amendments and additions to Part Two of the Tax Code of the Russian Federation and certain other legislative acts of the Russian Federation on taxes and fees, as well as on the repeal of certain acts (provisions of acts) of the legislation of the Russian Federation on taxes and fees" dated 06.08.2001, amended on 24.11.2014, Article 1, paragraph 3#5 // Official Gazette of the Russian Federation. 2001. No. 33. Article 3413. ↩

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