Encyclopedia

Non-operating expenses


Non-operating expenses are expenses related to the implementation of an asset management trust agreement (including depreciation of assets, as well as compensation for the trustee), which are recognized as non-operating expenses by the management entity1.

  1. Federal Law No. 57-FZ dated May 29, 2002, "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated May 29, 2002, as amended on November 27, 2017, Article 1, paragraph 3#6 // Official Gazette of the Russian Federation. 2002. No. 22. Article 2026. ↩

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