The Ministry of Finance on 12 December 2005 issued Order #147n which puts an end to the continuous argument of taxpayers with the tax authorities on whether assets accounted on Account 03 as investments in profitable values are liable to Russian property tax. The Order introduced material amendments to Accounting Standard 6/01, and among the others included leased assets into the list of fixed assets. The Order has just been published but is effective starting 1 January 2006.