Re-equipment
Retrofitting - works caused by changes in the technological or functional purpose of equipment, buildings, structures, or other depreciable fixed assets, increased loads and (or) other new characteristics1.
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 Acts of the Legislation of the Russian Federation on Taxes and Fees, as well as on Declaring Certain Acts (Provisions of Acts) of the Legislation of the Russian Federation on Taxes and Fees as Lapsed," dated 06.08.2001, amended on 24.11.2014, Article 1, paragraph 2#9 // Official Gazette of the Russian Federation. 2001. No. 33. Page 3413. ↩