Амортизация начисляется на все осно

Амортизация начисляется на все основные средства и нематериальные активы, находящиеся на балансе, независимо от характера их участия в производственном процессе.

Results (English) 1:

Depreciation is charged on all fixed and intangible assets on the balance sheet, regardless of the nature of their participation in the production process.

Results (English) 2:

Depreciation is charged on all fixed assets and intangible assets on the balance, regardless of the nature of their participation in the production process.

Results (English) 3:

Depreciation is calculated on all the main assets and intangible assets, which are on the balance sheet, regardless of the nature of their participation in the production process.