Depreciation rate
Depreciation rate — by formula: K = [1/n] x 100%, where K is the depreciation rate as a percentage of the initial (restoration) cost of the depreciable property; n is the useful life of this depreciable property, expressed in months1.
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 4#5 // Official Gazette of the Russian Federation. 2001. No. 33. Page 3413. ↩
Понятие «норма амортизации» женского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | нормы амортизации | норм амортизации |
| Д | норме амортизации | нормам амортизации |
| В | норму амортизации | нормы амортизации |
| Т | нормой амортизации | нормами амортизации |
| П | норме амортизации | нормах амортизации |