This should draw deferment of reclamation works on the relevant administrative dokumentom.Esli in the Yamalo-Nenets Autonomous District of the Tyumen region, or the objects were put into operation until the period from October to April, then their introduction into operation without performing a complex remediation should be considered to be committed in violation of applicable ., depending on the compliance costs remediation to be accounted for in the next poryadke.1. If possible remediation lawfully transferred to the nearest climatic periods, when possible implementation of the relevant papers, while the object is introduced into the operation and will be credited in the Fixed assets before the end of remediation – the cost of reclamation as expenses reasonably arising in the process of production can be attributed to the Expenses activities (Section 5 pbu 10/99 ‘expenses of an organization’ * (4)).
In tax accounting in accordance with paragraph 2 of Art. 261 of the Tax Code for reimbursement of complex damage to natural resources, land users in the process of construction and operation objects are included in other expenses evenly over five years but not more than life. Upon completion of the contract with the contractor carried out the cost of this contract are included in other expenditure from 1 st of the month in which signed the final act of the executed works with the contractor under this contract (Clause 3, Article. 325 Tax Code) .2. If an object is put into operation without rehabilitation unlawfully – in the accounting no grounds recognized as an expense from ordinary activities for the remediation costs as expenses associated with the creation of a fixed asset, but incurred after putting the object in fixed assets..