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- on purchase from citizens of an individual house with outdoor constructions (the house is bought as the basic Gilles - the certificate of bureau of technical inventory of the balance (residual) cost of a structure. In the absence of the specified reference it is possible to submit the certificate of bodies of the Gosstrakh of the insurance cost of structures;

Depreciation charges are a monetary value of the cost of means of labor postponed for a work product. On the scale of all national economy depreciation charges act as a source of means for simple reproduction of fixed assets. The separate enterprises and the organizations can use these assignments for expanded reproduction of the fixed assets. It is caused by distinction in compensation of fixed assets at cost and in a natural form as means of labor wear out gradually, and renew in a natural form at the same time, through certain rather long period of time.

The enterprises and the economic organizations carry out at the expense of own means modernization, reconstruction and expansion of production both contract, and economic in the ways. In the conditions of transition to the market responsibility for target and effective uses of own means is assigned to investors that causes features of financing of such capital investments.

The means mobilized during construction as a result of realization of excess and unnecessary materials and the equipment, use of earlier paid material values and first of all the equipment, and also elimination of receivables which belongs to capital investments belong to other own means of the enterprises and organizations for capital investments. This source is called as mobilization of internal resources in construction.

At write-off of fixed assets before full transferring of their cost on expenses of production and the address nedonachnslenny depreciation charges are compensated for the account of profit, being at the command the enterprises and the organizations.

- on construction, reconstruction and capital repairs of garden lodges and improvement of garden sites - the reference of board of gardening association that the borrower is his member with the indication of subjects to performance of work;