Definicja depreciation bonus
In Russia, a special depreciation that you can apply in addition to the ordinary depreciation to reduce the asset net book value in the tax depreciation area. In case of investments and improvements, the law allows you to include a maximum of 10% of the acquisition cost in the amount of expenses. You can write off the depreciation bonus amount once:In the month following the month of acquisition for investments In the month of acquisition for improvements
The ordinary depreciation can be posted only after posting the depreciation bonus.
Słownik i definicje SAPa na D.