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Original cost of depreciable fixed assets


The initial cost of depreciable fixed assets is the amount of expenses incurred for their purchase, construction, manufacture, and bringing them to a condition in which they are suitable for use, excluding amounts of taxes accounted for as expenses in accordance with this Code1.

  1. Federal Law No. 110-FZ dated 06.08.2001, "On Making Changes 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 Declaring Certain Acts (Provisions of Acts) of the Russian Federation on Taxes and Fees as Expired" dated 06.08.2001, amended on 24.11.2014, Article 1, paragraph 1#9 // Official Gazette of the Russian Federation. 2001. No. 33. Page 3413. ↩

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