Encyclopedia

Restoration cost of depreciable property


The replacement cost of depreciable property is determined as their original cost taking into account the revaluations carried out prior to the date of entry into force of this chapter1.

  1. Federal Law No. 110-FZ dated July 24, 2002 "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation" dated July 24, 2002, as amended on November 27, 2017, Article 1, paragraph 24 // Official Gazette of the Russian Federation. 2002. No. 30. Page 3027. ↩

Laws with commentary

Codes and federal laws