The author posted a question in Legal Advice
Can we charge depreciation on these fixed assets to presentment expenses? and got a better answer
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Response from 0[+++++]
It is common for large organizations to buy kitchen utensils and electrical appliances such as coffee makers, kettles, refrigerators, etc., which are used exclusively for official receptions. Such expenses can be recognized in tax accounting as entertainment expenses. Depending on the value of such goods, the expenses are written off as expenses either through the mechanism of depreciation or as a lump sum. However, in any case such expenses should not exceed the limits specified in item 2 of article 264 of the Tax Code of the Russian Federation
It is common for large organizations to buy kitchen utensils and electrical appliances such as coffee makers, kettles, refrigerators, etc., which are used exclusively for official receptions. Such expenses can be recognized in tax accounting as entertainment expenses. Depending on the value of such goods, the expenses are written off as expenses either through the mechanism of depreciation or as a lump sum. However, in any case such expenses should not exceed the limits specified in item 2 of article 264 of the Tax Code of the Russian Federation
Response from 0[+++++]
The utensils are not depreciated but written off as low-value items. Household appliances not for production processes most likely also low-value, and therefore does not reduce nnalogl.obrazovatelno base on profits.
The utensils are not depreciated but written off as low-value items. Household appliances not for production processes most likely also low-value, and therefore does not reduce nnalogl.obrazovatelno base on profits.