Definicja depreciation bonus

Co znaczy 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.