Статья: Основные подходы к формированию накоплений на реновацию и модернизацию оросительных систем на счетах организаций, обеспечивающих подачу воды сельскохозяйственному потребителю

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8 Grazhdanskiy kodeks Rossiyskoy Federatsii (Chast' 1) [Civil Code of the Russian Federation (Part One)]. Federal Law of November 30, 1994, no. 51-FZ, as of September 1, 2018, available: http:consultant.ru/document/cons_doc_LAW_5142/2a54eb7c0c87a49c41aa

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100193/, 2018. (In Russian).

11 Metodicheskie ukazaniya po opredeleniyu velichiny smetnoy pribyli v stroitel'stve (MDS 81-25.2001) [Methodology Instructions for Determining Estimated Profit in Construction (MDS 81-25.2001)]. Gosstroy of Russia [State Committee for Construction]. Moscow, 2001, available: http:files.stroyinf.ru/Data1/8/8428/, 2018. (In Russian).

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13 Krasnoshchekov V.N., Marin S.V., 2009. Sistema platezhey za ispol'zovanie vodnykh resursov v sel'skom khozyaystve [System of payments for the use of water resources in agriculture]. Prirodoobustroystvo [Environmental Engineering], no. 5, pp. 96-102. (In Russian).

14 Bystritskaya N.S., Ovchinnikova E.V., Kupriyanov I.V., 2013. Metodicheskie osnovy rascheta platy za podachu vody sel'skokhozyaystvennym predpriyatiyam v zone neustoychivogo uvlazhneniya [Methodical basis for calculating payments for water supply to agricultural enterprises in the zone of unstable moistening]. Ekonomika prirodoobustroystva i upravleniya prirodnymi resursami [Economics of Environmental Engineering and Natural Resources Management], no. 2, pp. 110-114. (In Russian).

15 Bystritskaya N.S., Krivov R.A., 1988. O plate za vodu v oroshaemom zemledelii [On payment for water in irrigated agriculture]. Melioratsiya i vodnoe khozyaystvo [Irrigation and Water Management], no. 6, pp. 8-9. (In Russian).

16 Ward F.A., 2012. Finansovye mekhanizmy v oroshaemom zemledelii. Vyp. 1. Finansirovanie upravleniya vodnymi resursami i infrastruktury v sel'skom khozyaystve stran OESR [Financial mechanisms in irrigated agriculture. Vol. 1. Financing of water resources management and infrastructure in agriculture of OECD countries]. Tashkent, 51 p., available: http:cawater-info.net/library/rus/carewib/financial_mechanisms_1.pdf, 2018. (In Russian).

17 Dukhovnyy V.A., Pinkhasov N.N., Mirzaev M.A., 2009. Finansovye i ekonomicheskie instrumenty (finansirovanie otrasli - rol' gosudarstva, plata za vodu i uslugi i dr.) Financial and Economic Instruments (Financing the Industry - the Role of the State, Payment for Water and Services, etc.), available: http:cawater-info.net/bk/iwrm/pdf/049.pdf, 2018. (In Russian).

18 Shavva K.I., 2004. Metodika opredeleniya tarifov na vodu, podavaemuyu dlya orosheniya sel'skokhozyaystvennykh kul'tur iz poverkhnostnykh vodoistochnikov [Methods for determining the tariffs for water supplied for irrigation of crops from surface water sources]. Vestnik Odesskoy gosudarstvennoy akademii stroitel'stva i arkhitektury [Bull. of Odessa State Academy of Civil Engineering and Architecture], no. 13, pp. 216-220, available: http:mx.oga-sa.org.ua/handle/123456789/768, 2018. (In Russian).

19 Roshchina Yu.V., 2012. K voprosu o tsene vody, ispol'zuemoy dlya poliva sel'skokhozyaystvennykh kul'tur [On issue of the price for water used for irrigation of agricultural crops]. Vestnik ZHGTU [Bull. of ZhSTU Journal], no. 1(59), pp. 196-200, available: https:elibrary.ru/download/elibrary_22536031_35334145.pdf, 2018. (In Russian).

20 Vasil'ev S.M., Safarova N.I., 2010. Puti povysheniya ekonomicheskoy effektivnosti ispol'zovaniya oroshaemykh zemel' [Ways to increase the economic efficiency of using irrigated lands]. Puti povysheniya effektivnosty oroshaemogo zemledeliya: sbornik statey FGNU «RosNIIPM» [Ways of Increasing the Efficiency of Irrigated Agriculture: Collection of Articles of Russian Scientific Research Institute of Land Improvement Problems]. Novocherkassk, Helikon Publ., vol. 43, pp. 199-203. (In Russian).

21 Krasnoshchekov V.N., Marin S.V., 2008. Metodika obosnovaniya normativov platy za ispol'zovanie vodnykh resursov v sel'skom khozyaystve [Methodology of substantiation of standards payments for water resources use in agriculture]. Mezhdunarodnyy nauchnyy zhurnal [International Scientific Journal], no. 3, pp. 48-55. (In Russian).

22 Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu «Uchet osnovnykh sredstv» PBU 6/01 [On Approval of the Provision on Accounting “Accounting for Fixed Assets” PBU 6/01]. Order of the Ministry of Finance of Russia of March 30, 2001, no. 26n, as of May 16, 2016, available: http:consultant.ru/do-cument/cons_doc_LAW_31472/a0ad79e0ddcc

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23 Manzhina S.A., 2018. K voprosu razvitiya metodiki opredeleniya platy za podachu vody vodopotrebitelyam [To the issue of developing the methodology for the water supply charge to water consumers]. Puti povysheniya effektivnosty oroshaemogo zemledeliya [Ways of Increasing the Efficiency of Irrigated Agriculture], no. 3(71), pp. 231-235. (In Russian).

24 Ob utverzhdenii metodiki po opredeleniyu urovnya arendnoy platy za nezhilye zdaniya (pomeshcheniya) [On the Approval of the Methodology for Determining the Level of Rent Payment for Non-residential Buildings (Premises)]. Order of the Ministry of Architecture, Construction and Housing and Communal Services of the Russian Federation no. 209 of September 14, 1992. Garant Expert, 2018. (In Russian).

25 Ob utverzhdenii Plana schetov bukhgalterskogo ucheta finansovo-khozyaystvennoy deyatel'nosti predpriyatiy i organizatsiy agropromyshlennogo kompleksa i Metodicheskikh rekomendatsiy po ego primeneniyu [On Approval of the Chart of Accounts for Bookkeeping of Financial and Economic Activities of Enterprises and Organizations of Agro-industrial Complex and Methodological Recommendations on its use]. Order of the Ministry of Agriculture of Russia, no. 654 of June 13, 2001, available: http:consul-tant.ru/document/

cons_doc_LAW_66752/, 2018. (In Russian).

26 Ob utverzhdenii Polozheniya po vedeniyu bukhgalterskogo ucheta i bukhgalterskoy otchetnosti v Rossiyskoy Federatsii [On Approval of the Accounting and Bookkeeping Regulation in the Russian Federation]. Order of the Ministry of Finance of Russia of July 29, 1998, no. 34n, as of April 11, 2018, available: http:consultant.ru/document/cons_doc_LAW_20081/, 2018. (In Russian).

27 Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu «Otsenochnye obyazatel'stva, uslovnye obyazatel'stva i uslovnye aktivy» (PBU 8/2010) [On Approval of the Accounting Regulation “Provisions, Contingent Liabilities and Contingent Assets” (PBU 8/2010)]. Order of the Ministry of Finance of the Russian Federation of December 13, 2010, no. 167n, available: http:sprbuh.systecs.ru/uchet/pbu/pbu_8_2010.html, 2018. (In Russian).

28 Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) [Tax Code of the Russian Federation (Part Two)] of August 5, 2000, no. 117-FZ, as of November 27, 2018, available: http:consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=310897&rnd=4CCD13CFF1DFFCF114997E12C8035D1F&from=108978-8056#08966526769024246, 2018. (In Russian).

29 Pis'mo Minfina Rossii [The Letter of the Ministry of Finance of Russia] of November 29, 2005, no. 03-03-04, 1/386, available: http:consultant.ru/cons/cgi/online.cgi?req=doc;

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