The Belarusian Council of Ministers has issued Decree No. 84 of 30 January 2017 on suspending depreciation of assets in 2017. According to the decree, taxpayers may elect to suspend the depreciation of fixed assets and intangible assets for the period 1 January 2017 to 31 December 2017, with the useful life of the assets extended by an equal period. The election, however, is not available for …