22.12.2006 - As the corporate property tax object for the Russian companies are acknowledged the movable and immovable property registered in the accounting balance sheet as objects of the fixed assets. The residential fund objects which are the immovable property objects registered in the accounting balance sheet as the fixed assets objects are referred to the corporate property tax objects. Whereas these objects are excluded from the number of objects the repayment of price of which by amortization accrual is not foreseen. In relation to the residential fund objects accepted by accounting as the fixed assets objects the amortization must be accrued after January 1, 2006, and regarding the residential fund objects registered in the accounting balance sheet before the indicated date the organizations continue to accrue the depreciation in the end of the year.