of December 19, 2019 No. 25/79/70
About change of the resolution of the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Architecture of the Republic of Belarus of February 27, 2009 No. 37/18/6
Based on Item 2 of the resolution of Council of Ministers of the Republic of Belarus of November 16, 2001 "About measures for ensuring transition to new conditions of depreciation" the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Architecture of the Republic of Belarus DECIDE No. 1668:
1. Bring in the resolution of the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Architecture of the Republic of Belarus of February 27, 2009 No. 37/18/6 "About approval of the Instruction about procedure for depreciation of fixed assets and intangible assets" the following changes:
1.1. state Item 1 in the following edition:
"1. Approve the Instruction about procedure for depreciation of fixed assets and intangible assets it (is applied).";
1.2. in the Instruction about procedure for depreciation of fixed assets and intangible assets approved by this resolution:
in Item 1:
state part one in the following edition:
"1. This Instruction determines conditions of regulation of process of reproduction of the fixed assets including reflected in financial accounting of the organization (in accounting at the individual entrepreneur) as profitable investments in tangible assets (including the investment real estate), and also being objects of finance lease (leasing) (further - fixed assets), and intangible assets. This Instruction is not subject to application concerning the property reflected in off-balance accounts of financial accounting.";
", for banks, the non-bank credit and financial organizations - National Bank of the Republic of Belarus" to exclude from word part two;
exclude Item 2;
state Item 3 in the following edition:
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