ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of November 18, 2022 No. 2090

About modification of Classification of the fixed assets included in depreciation groups

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to the Classification of the fixed assets included in depreciation groups, approved by the order of the Government of the Russian Federation of January 1, 2002 No. 1 "About Classification of the fixed assets included in depreciation groups" (The Russian Federation Code, 2002, No. 1, Art. 52; 2016, No. 29, Art. 4818).

2. This resolution becomes effective since January 1, 2023.

Approved by the Order of the Government of the Russian Federation of November 18, 2022 No. 2090

Changes which are made to Classification of the fixed assets included in depreciation groups

1. To add the subsection "vehicles" of the Section "The Fourth Group (Property with Useful Life Over 5 Years to 7 Years Inclusive)" after the line item concerning vehicles for municipal services and content of roads with line item of the following content:

2. In the subsection "vehicles" of the Section "The Fifth Group (Property with Useful Life Over 7 Years to 10 Years Inclusive)" the line item concerning vehicles of special purpose other, not included in other groups to exclude.

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