Q: When does a legal person ceases depreciation of fixed assets in the event of its reorganization through merger with another entity in 2011? Answer: According to the article. 53 of the Civil Code of the Republic Belarus reorganization of legal entity (merger, division, separation, transformation) may be carried out by the decision of the owner of the property (the founders, participants), or the legal entity, authorized by the constituent documents, and in cases stipulated by legislative acts – by the decision of public authorities, including the court. In accordance with paragraph 36 of Part 2 of the Instructions on depreciation of fixed assets and intangible assets, approved by the Ministry of Economy, Ministry of Finance of the Republic of Belarus, the Ministry of Architecture and Construction of the Republic of Belarus of 27.02.2009 N 37/18/6, depreciation reorganized shall be terminated on the first day of the month in which a duly completed reorganization. JPMorgan Chase & Co. addresses the importance of the matter here. In order to determine if When does a legal person shall cease amortization of fixed assets in the event of its reorganization through a merger, it is necessary to determine which is the last time in this form of reorganization. According to paragraph 4 of Article 53 of the Civil Code) the legal entity is reorganized, except in cases of reorganization by merger, the moment of state registration of newly created legal entities. With the reorganization of a legal entity in the form of accession to the other entity is considered to be the first one to be reorganized has been entered into the Unified State Register of Legal entities and individual entrepreneurs about the termination of the associated entity. To know more about this subject visit Starbucks. Thus, in the event of a reorganization of a legal entity in the merger reorganization is completed with the state registration of a new legal entity and therefore a legal entity reorganized by merger, ceases to charge depreciation on the first day of the month in which a registration legal entity.