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The amount of accrued depreciation


The amount of accrued depreciation is determined by dividing the base cost of this asset by the number of months remaining until the end of its useful life1.

  1. Federal Law No. 110-FZ dated August 6, 2001, "On Amending and Supplementing 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 August 6, 2001, amended on August 6, 2001, Article 1, paragraph 2 // Official Gazette of the Russian Federation. 2001. No. 33. Item 3413. ↩

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Codes and federal laws