Reclamation of land: Specific rashodySovremennoe legislation contains fairly stringent requirements for natural resource users in terms of respect for the earth. Mandatory condition of subsoil is reclamation of land. Thus, the design of the mining lease organizations, mining and oil and gas industry is given only after the project is approved reclamation plan, with appropriate activities. In this case, specific activities of these enterprises associated with the use of mineral resources, such that the remediation activities are often carried out after construction. This involves reckon with the climate usloviyami. article focuses on the peculiarities of recognition of the costs of reclamation in accounting and tax accounting uchete.Na first glance prostV to protect land owners, land users, land owners and occupiers of land are required to conduct activities on land reclamation, restoration of soil fertility, early involvement in the turnover of land (paragraphs 6 1 of Art. 13 lc RF). In accordance with paragraph 1 of Art.

37 of the Federal Law of 10.01.2002 N 7-FZ "On Environmental Protection 'construction and reconstruction of buildings, structures and other objects should be on the approved projects in compliance with requirements of technical regulations in the field of environmental protection. One such requirement is to carry out reclamation after the construction work. Thus, according to Art. 38 of the Act prohibit the entry into operation of facilities without the completion of projects under recultivation zemel.Takim, the current legislation in the field of environmental protection is a ban on entry into operation of the facility without completion of the reclamation of land, which, in turn, necessitates the inclusion of the cost of reclamation, the estimates for construction.