Methods of formation of normative repair fund in geological organizations

Abstract

Since January 1, 1991, in accordance with the letter of the State Planning Committee of the USSR № 61-13 of May 11, 1990. "On indices of change of norms of depreciation deductions for full restoration of the active part of the basic production funds" enterprises, associations and organizations regardless of the form of ownership and departmental subordination carry out all water repairs of fixed assets at the expense of the cost of works (products, services) and circulation costs, while depreciation norms for capital repairs of all types of fixed assets do not apply.

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