of September 30, 2011 No. 162/101/45
About modification and amendments in the Instruction about procedure for depreciation of fixed assets and intangible assets
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 Instruction about procedure for depreciation of fixed assets and intangible assets approved by 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 (The national register of legal acts of the Republic of Belarus, 2009, No. 149, 8/21041; No. 304, 8/21719; 2010, No. 288, 8/22979), following changes and amendments:
1.1. state Item 2 in the following edition:
"2. Conditions of reference of property to fixed assets and intangible assets are determined according to the procedure, established by the legislation.";
1.2. in part four of Item 5 of the word "of December 20, 2001 No. 126 " about approval of the Instruction for financial accounting of intangible assets by the organizations financed from the budget " (the national register of legal acts of the Republic of Belarus, 2002, No. 14, 8/7663)" shall be replaced with words "of June 17, 2009 No. 78 "About approval of the Instruction about procedure for reflection in financial accounting of state-financed organizations of economic activities with objects of intangible assets and recognition No. 126 which voided resolutions of the Ministry of Finance of the Republic of Belarus of December 20, 2001" (The national register of legal acts of the Republic of Belarus, 2009, No. 162, 8/21165)";
1.3. second and third Item 9 to exclude parts;
1.4. state Item 12 in the following edition:
"12. Treat depreciable:
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