Audit and economical analysis

Depreciation of fixed assets and intangible assets of production value

a)

The amount of depreciation, calculated on the basis of financial lease (leasing) of fixed production assets, calculated in accordance with the legislation on accounting

b)

Intangible assets of industrial value (with the exception of goodwill (the price of the firm)) Amount of depreciation deductions calculated in accordance with the legislation on accounting. In the case of intangible assets (with the exception of goodwill (the price of the company), which cannot determine the useful life, the depreciation standard is set for five years, but cannot exceed the term of the obligation

5. Other production costs . These include other costs directly or indirectly related to production, not included in the content above.