Encyclopedia
Basic assets, rights to which are subject to state registration
Tangible assets, rights to which are subject to state registration — are accounted for in expenses in accordance with this article from the moment of the documentally confirmed fact of submission of documents for registration of such rights1.
Federal Law No. 39-FZ dated March 13, 2006, "On Amending Chapters 26-1 and 26-3 of Part Two of the Tax Code of the Russian Federation and Article 2-1 of the Federal Law 'On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Other Acts of Tax Legislation of the Russian Federation, as well as on Declaring Certain Acts (Provisions of Acts) of Tax Legislation of the Russian Federation as Lapsed" dated March 13, 2006, as amended on March 13, 2006, Article 1, Subparagraph 2#2 // Official Gazette of the Russian Federation. 2006. No. 12. Article 1233. ↩