Accordingly, the cost of restoration costs as directly related to the creation of the object on the basis of paragraph 8 pbu 6 / 01 ‘Accounting for Fixed Assets’ * (1) included in the initial cost of fixed assets. The tax allowance for the costs of restoration, carried out before entering constructed facilities into operation, subject to the provisions of paragraph 1 of Art. 257 of the Tax Code also form the initial tax value of fixed sredstv.Prakticheskie Ministry of Environment and Natural Resources of the Russian Federation N 525 and the rf Committee for Land Resources and Land N 67 from 22.12.1995 approved by the general provisions on land remediation, removal, preservation and rational use of topsoil (hereinafter – the main provisions of reclamation). According to Section 4 of this document reclamation for agricultural, forestry and other purposes, requiring the restoration of soil fertility, carried out sequentially in two stages: – Technical – biologicheskiy.Tehnichesky phase includes planning, building embankments, removal and application of topsoil, the device of hydraulic and drainage works, dumping of toxic overburden, as well as other work, creating the necessary conditions for the further use of reclaimed land for their intended purpose or for carrying out activities to restore soil fertility (biological stage).
Biological stage includes a set of agricultural and phyto-reclamation activities aimed at improving the physical, chemical, biochemical and other properties pochvy.V paragraph 7 of the Basic Provisions of remediation is a list of expenses included in the cost of reclamation. Among these costs are given, in particular, the costs of: – the elimination of industrial sites, transport and communications, power grids and other objects, in which the need has passed – the purchase and planting saplings – the restoration of fertility of reclaimed land passed to the agricultural, forestry and other uses (cost seeds, fertilizer and ameliorants, fertilizing and ameliorants, etc.) – the activity of the working commissions on acceptance and transfer of reclaimed land (transport costs, payment of experts, conduct field examinations, laboratory tests, etc.) – Other works under reclamation projects, depending on the nature of the violation of land and future use of reclaimed uchastkov.Iz above obvious that the restoration – a complex process, requiring compliance with certain stages, considering the climate zone, which is undergoing construction that takes a sufficiently long period of time..