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Амортизация основных средств в налоговых целях. Особенности исчисления
В свежем номере журнала эксперт прежде всего рассматривает порядок определения стоимостного базиса основных средств на момент перехода на новые правила исчисления амортизации основных средств в налоговых целях. На условных примерах автор разъясняет каковы особенности применения линейного метода амортизации основных средств; изменение, с учетом последних нововведений, подхода к вычету затрат/расходов на ремонт не только собственных, но и арендованных основных средств, порядок их выбытия и др.
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The date of publishing:
29 September /2021 08:00
Catalogul tematic
Impozitul pe venit | Noutăți | Amortizarea
Tags:
амортизация | основные средства | выбытие ОС | арендованные ОС
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