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Taxes and Taxation
Reference:

. Regular operation cycle and taxations of earned assets

Abstract: The article includes a new approach to classification of earned assets among the capital assets for the formation of taxable basis for the purpose of company property tax. Keywords: tax, operation cycle, capital assets, term of useful application, turnover assets, nonturnover assets.

Keywords:

nalogi, operatsionnyi tsikl, nalog na imushchestvo organizatsii, aktivy, osnovnye sredstva, oborotnye aktivy, vneoborotnye aktivy

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