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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 8, 2007 No. 1314

About approval of the Procedure for write-off of objects of state-owned property

(as amended on 26-02-2025)

According to article 5 of the Law of Ukraine "About management of objects of state-owned property" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for write-off of objects of state-owned property which is applied.

2. For warlike situation action of paragraphs of the sixth - the eighth item 4 of the Procedure for the write-off of objects of state-owned property approved by this resolution stops in case information which is subject to promulgation concerns objects of critical infrastructure, except the objects of critical infrastructure determined in Item 9 of the list of sectors of critical infrastructure approved by the resolution of the Cabinet of Ministers of Ukraine of October 9, 2020 No. 1109 "Some questions of objects of critical infrastructure" (The Official Bulletin of Ukraine, 2020, No. 93, of Art. 2994; 2024, No. 15, Art. 962).

Prime Minister of Ukraine

V. Yanukovych

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 8, 2007 No. 1314

Procedure for write-off of objects of state-owned property

General part

1. This Procedure determines the mechanism of write-off of objects of state-owned property which objects of construction in progress (incomplete capital investments into irreversible tangible assets), tangible assets which according to the legislation are recognized fixed assets (means), other non-current tangible assets (further - property) are.

Write-off of property is performed in the method provided by this Procedure.

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