The Russian Ministry of Finance recently released Guidance Letter No. 03-03-06/1/96344 on the increase and extension of the increased deduction for costs associated with the acquisition of the right to use computer programs and databases. The letter explains that currently, an increased deduction is provided by applying a coefficient of 1.5 to costs associated with the acquisition of the right to use computer programs and databases under license and sublicense agreements with the copyright holder, as well as costs for the acquisition of exclusive rights to computer programs worth less than the amount of the value of depreciable property specified...