The Committee for Economy of the Regional Executive Committee hereby informs about amendments to certain provisions of the Instruction on the procedure for calculating depreciation of fixed assets and intangible assets, approved by the Resolution of the Ministry of Economy, Ministry of Finance, Ministry of Construction and Architecture dated 30.01.2026 No. 6/8/7.
Some adjustments are of an editorial nature. The main changes concern the calculation of depreciation for breeding cattle, as well as the tax accounting of depreciation charges for fixed assets acquired through budget funds and state extrabudgetary funds.
A provision has been supplemented, according to which organisations and individual entrepreneurs producing agricultural products have the right not to accrue depreciation on breeding animals. Previously, only working livestock was listed among the exceptions. In the new version of the Instruction, breeding cattle have been added to the exceptions. This means that from 01.01.2026, the right not to accrue depreciation on breeding cattle does not apply (sub-paragraph 6 of paragraph 1 of Resolution No. 6/8/7). Depreciation charges are made in the generally established order provided for by the Instruction.
At the same time, organisations retain the right to decide on the accrual (non-accrual) of depreciation in relation to other breeding animals, apart from cattle (pigs, sheep, goats, etc.), as well as working livestock.
The procedure for reflecting depreciation on certain fixed asset items in terms of the increase in value from their revaluation is changing. The amendment is provided for certain types of fixed asset items listed in the second part of paragraph 45 of the Instruction (navigable hydrotechnical structures, housing stock objects, external improvement objects, public roads, etc.), created (acquired, received, modified) using funds from the republican and (or) local budgets and state extrabudgetary funds.
In order to prevent additional losses for organisations that account for assets created (acquired, received, modified) using funds from the republican and (or) local budgets and state extrabudgetary funds on their balance sheets, Resolution No. 6/8/7 provides for (paragraph 45 of the Instruction) the inclusion of depreciation amounts:
regarding the value formed by the specified budgetary funds, as well as regarding the amounts of revaluation and (or) depreciation of this value – to other expenses (without attributing to production costs);
regarding the value not formed by budgetary funds, as well as the amounts of revaluation and (or) depreciation of this value – to production costs, sales expenses in the generally established manner.
Budgetary organizations were not affected by the changes. As before, they attribute depreciation charges for the fixed assets mentioned above to the reduction of the fixed asset fund (clauses 9 and 10 of Resolution No. 6/8/7).
The Resolution enters into force upon official publication and applies to relations that arose from January 1, 2026.