escribed for indirect costs (time). the results of the modernization of the property exceeds the value of 20,000 rubles. and the useful life is greater than 12 months, is depreciable property to recognize, identify on it useful life, the depreciation rate and the amount of depreciation. Project cost is recognized in financial expenses at the time of commissioning, to recover. Depreciation is calculated only on the value of upgrading. p align="justify"> .11. Approve for tax purposes straight-line method of depreciation. p align="justify"> .12. In respect of newly acquired fixed assets apply depreciation premium of 30% of the original value of the property. p align="justify"> .13. Depreciation charge a premium of 30% of the costs incurred in the case completion, retrofit, renovation, modernization and technical upgrading and eradication of depreciable assets. p align="justify"> .14. Depreciation is an expense related to the production and sales, as the amount of accumulated depreciation in accordance with subparagraph 3 of paragraph 2 of Article 253 of the Tax Code.further calculation of depreciation - depreciation premium on the original value of the property to exclude.
.15. With the acquisition of property previously used to determine the rate of depreciation on the assets is calculated based on the useful life reduced by the number of months of operation of the facility by its previous owners.of property
.16. In determining the amount of material costs when writing off raw materials and methods used to estimate the average cost. p align="justify"> .17. In determining the value of purchased goods purchased for resale, use the estimates of the average cost. br/>
