of December 22, 2012 No. 117/80/37
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; 2011, No. 142, 8/24527), following changes and amendments:
1.1. in subitem 3.1 of Item 3:
in the paragraph the second:
words", the individual entrepreneur who made the decision on conducting financial accounting" to exclude;
shall be replaced with words words of "operating or non-operating expenses" "other expenses on the current activities, other expenses";
word in paragraph three of "operating or non-operating expenses" shall be replaced with words "other expenses on the current activities, other expenses";
1.2. in part one of subitem 4.2 of item 4:
in the paragraph the second to replace the words "General Production Expenses" and "General running costs" respectively with the words "General Production Costs" and "General business costs";
the fourth to state the paragraph in the following edition:
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