In addition, the definition of "Reconstruction" of Article 1 contains a paragraph 14 of the Construction Code of 29.12.04g 190-FZ, under which the reconstruction – it changes the parameters of capital construction objects, their parts (height, number of floors, area, indicators of capacity or volume) and quality engineering support. Analysis of the provisions of these documents showed that they contain a number of contradictions that may have a significant impact on the tax consequences, for example: In accordance with the departmental construction norms BCH 58-88 (P), during the repair can be economically expedient upgrading of the building or facility: improvement plan, increase the quantity and quality of services, equipment missing types of engineering equipment. For more information see this site: Stefan Krause. At the same time, in accordance with clause 5.3. above norms (58-88 ANS (P)), the renovation of buildings (objects) based on the existing urban environment and existing design standards in addition to work carried out at major repairs can be carried out: changes in space planning, construction of superstructures vstroek, outbuildings. That is the actual redevelopment of the building (for example, separation of space into rooms (or, conversely, the union rooms in one) can be classified as a renovation, and how to repair (if it is found improvement plan, which is quite a subjective test). Thus, in the absence of a clear classification of maintenance and restoration of fixed assets in the current legislation, basis for determining the types of repairs should be the relevant documents developed by the technical services organizations. In the absence of relevant services within the organization a basis for Classification of type of repair can be concluded the service organization. .