{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kz/kgd/individual-income-tax-declaration-schedule-220-02",
  "version": "1.0.0",
  "title": "Kazakhstan Individual Income Tax Declaration — Schedule 220.02 (Fixed Asset Deductions)",
  "description": "The Ministry of Finance of the Republic of Kazakhstan's \"Форма 220.02 — Вычеты по фиксированным активам\" (Form 220.02, fixed-asset deductions), Appendix 2 to the Individual Income Tax Declaration (Form 220.00, `kz/kgd/individual-income-tax-declaration`, GOV-3477). Filed with the State Revenue Committee (Комитет государственных доходов, KGD) as an attachment to Form 220.00 whenever the taxpayer marks appendix22002Attached on the main declaration, computing the fixedAssetDeduction line of the companion Form 220.01 schedule (`kz/kgd/individual-income-tax-declaration-schedule-220-01`, GOV-3484). Approved as Appendix 10 to Order of the Minister of Finance of the Republic of Kazakhstan No. 695 of 12 November 2025, published in full, unauthenticated, on the Ministry of Justice's own legal-information system, ИПС «Әділет». This v1.0.0 models Form 220.02 in full across both of its pages: the opening/closing value-balance and depreciation computation for each of the Tax Code's four statutory fixed-asset groups (lines 220.02.001 through 220.02.011, covering the opening value balance, assets received and disposed, subsequent expenses increasing the balance, the closing value balance, depreciation charges, the double depreciation rate, recognized loss on full-group disposal, the sub-300-MCI de-minimis deduction, subsequent expenses deducted directly, and the total fixed-asset deduction), plus the separate leased-asset subsequent-expense line (220.02.012) that is not split by asset group. Every numbered line splits into the same four Roman-numeral sub-items (I-IV, one per statutory fixed-asset group) except line 220.02.012, which the form itself prints as a single ungrouped value. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of the Republic of Kazakhstan or the State Revenue Committee.",
  "status": "draft",
  "jurisdiction": {
    "country": "KZ",
    "level": "national"
  },
  "authority": {
    "name": "Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan)",
    "abbreviation": "KGD",
    "url": "https://kgd.gov.kz"
  },
  "process": {
    "type": "filing",
    "language": "ru"
  },
  "source": {
    "url": "https://adilet.zan.kz/rus/docs/V2500037390",
    "retrievedAt": "2026-07-17",
    "documentRef": "Приложение 10 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.02"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-17",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-17",
    "notes": "GovSchema Standard Research cycle GOV-3506, deepening Kazakhstan's Taxes vertical by authoring the second of the ten disclosed companion schedules to Form 220.00 (Form 220.02, fixed-asset deductions), the schedule the GOV-3484 cycle's own boundary check for Form 220.01 already located at images 176-177 of the same specimen. Independently re-fetched this cycle: https://adilet.zan.kz/rus/docs/V2500037390 (HTTP 200 via curl -k; the TLS-chain-missing-intermediate quirk already documented for this domain in the GOV-3459/GOV-3477/GOV-3484 cycles is a server misconfiguration, not a real access gate). Form 220.02 itself is embedded as two scanned page images, /files/1576/49/176.jpg and /files/1576/49/177.jpg, each independently re-fetched (curl -k, HTTP 200) and read visually at native and zoomed (3x, via the sharp npm package) resolution to transcribe every numbered line (220.02.001 through 220.02.012) and Roman-numeral sub-item in full. Boundary-confirmed at both ends: image 176.jpg's own header prints \"форма 220.02 стр. 01\" directly (not inferred), and the next image, 178.jpg, was fetched and confirmed to already be Form 220.03 page 1 (\"ДОХОД, ПОДЛЕЖАЩИЙ ОСВОБОЖДЕНИЮ ОТ НАЛОГООБЛОЖЕНИЯ В СООТВЕТСТВИИ С МЕЖДУНАРОДНЫМИ ДОГОВОРАМИ\"), confirming Form 220.02 is exactly two pages — matching the page count the GOV-3477 cycle's own parent Form 220.00 VERIFICATION.md had already disclosed (\"220.02 (fixed-asset deductions) — images 176-177, 2 pages\"), so no correction to that estimate was needed this cycle (unlike the GOV-3484 cycle's own Form 220.01 page-count correction). Every line except 220.02.012 splits into four Roman-numeral sub-items (I-IV); zoomed crops of both pages confirmed line 220.02.012 alone prints a single ungrouped amount box (see the schema description). The four repeating column headers on every amount grid (трн/млрд/млн/тыс — trillion/billion/million/thousand place-value groups) are the same single boxed-digit money-amount entry convention already confirmed for Form 220.01 and the parent Form 220.00, not four independent values — each numbered line/sub-item is modelled as one number field in tenge. No submission was made and no live kgd.gov.kz/cabinet.salyk.kz account was created or required to author this schema."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-17"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "iin",
      "label": "ИИН",
      "type": "string",
      "required": true,
      "description": "The taxpayer's 12-digit Individual Identification Number (ИИН), the same identifier used on the main Form 220.00 declaration this schedule is attached to.",
      "sourceRef": "Item 1",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "taxPeriodYear",
      "label": "Налоговый период, за который представляется налоговая отчетность: год",
      "type": "integer",
      "required": true,
      "description": "The calendar year of the tax period for which this schedule is filed.",
      "sourceRef": "Item 2",
      "validation": {}
    },
    {
      "name": "fixedAssetValueBalanceOpening",
      "label": "Стоимостный баланс групп (подгрупп) на начало налогового периода",
      "type": "number",
      "required": false,
      "description": "Value balance of the fixed-asset groups (subgroups) at the start of the tax period — the parent line summed from the four statutory group sub-items below.",
      "sourceRef": "Line 220.02.001",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueBalanceOpeningGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Opening value balance for Group I fixed assets.",
      "sourceRef": "Line 220.02.001 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueBalanceOpeningGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Opening value balance for Group II fixed assets.",
      "sourceRef": "Line 220.02.001 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueBalanceOpeningGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Opening value balance for Group III fixed assets.",
      "sourceRef": "Line 220.02.001 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueBalanceOpeningGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Opening value balance for Group IV fixed assets.",
      "sourceRef": "Line 220.02.001 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueReceived",
      "label": "Стоимость поступивших фиксированных активов",
      "type": "number",
      "required": false,
      "description": "Value of fixed assets received (acquired) during the tax period — the parent line summed from the four statutory group sub-items below.",
      "sourceRef": "Line 220.02.002",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueReceivedGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Value of Group I fixed assets received during the tax period.",
      "sourceRef": "Line 220.02.002 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueReceivedGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Value of Group II fixed assets received during the tax period.",
      "sourceRef": "Line 220.02.002 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueReceivedGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Value of Group III fixed assets received during the tax period.",
      "sourceRef": "Line 220.02.002 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueReceivedGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Value of Group IV fixed assets received during the tax period.",
      "sourceRef": "Line 220.02.002 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueDisposed",
      "label": "Стоимость выбывших фиксированных активов",
      "type": "number",
      "required": false,
      "description": "Value of fixed assets disposed of during the tax period — the parent line summed from the four statutory group sub-items below.",
      "sourceRef": "Line 220.02.003",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueDisposedGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Value of Group I fixed assets disposed of during the tax period.",
      "sourceRef": "Line 220.02.003 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueDisposedGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Value of Group II fixed assets disposed of during the tax period.",
      "sourceRef": "Line 220.02.003 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueDisposedGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Value of Group III fixed assets disposed of during the tax period.",
      "sourceRef": "Line 220.02.003 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueDisposedGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Value of Group IV fixed assets disposed of during the tax period.",
      "sourceRef": "Line 220.02.003 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueIncreaseSubsequentExpense",
      "label": "Последующие расходы по фиксированным активам, относимые на увеличение стоимостных балансов групп (подгрупп) в соответствии с пунктом 3 статьи 281 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "Subsequent expenses on fixed assets that increase the value balance of the groups (subgroups), under paragraph 3 of Article 281 of the Tax Code — the parent line summed from the four statutory group sub-items below.",
      "sourceRef": "Line 220.02.004",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueIncreaseSubsequentExpenseGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Balance-increasing subsequent expense for Group I fixed assets.",
      "sourceRef": "Line 220.02.004 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueIncreaseSubsequentExpenseGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Balance-increasing subsequent expense for Group II fixed assets.",
      "sourceRef": "Line 220.02.004 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueIncreaseSubsequentExpenseGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Balance-increasing subsequent expense for Group III fixed assets.",
      "sourceRef": "Line 220.02.004 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueIncreaseSubsequentExpenseGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Balance-increasing subsequent expense for Group IV fixed assets.",
      "sourceRef": "Line 220.02.004 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueBalanceClosing",
      "label": "Стоимостный баланс групп (подгрупп) на конец налогового периода",
      "type": "number",
      "required": false,
      "description": "Value balance of the fixed-asset groups (subgroups) at the end of the tax period — the parent line summed from the four statutory group sub-items below.",
      "sourceRef": "Line 220.02.005",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueBalanceClosingGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Closing value balance for Group I fixed assets.",
      "sourceRef": "Line 220.02.005 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueBalanceClosingGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Closing value balance for Group II fixed assets.",
      "sourceRef": "Line 220.02.005 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueBalanceClosingGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Closing value balance for Group III fixed assets.",
      "sourceRef": "Line 220.02.005 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetValueBalanceClosingGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Closing value balance for Group IV fixed assets.",
      "sourceRef": "Line 220.02.005 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetDepreciationCharge",
      "label": "Амортизационные отчисления по фиксированным активам",
      "type": "number",
      "required": false,
      "description": "Depreciation charges on fixed assets — the parent line summed from the four statutory group sub-items below.",
      "sourceRef": "Line 220.02.006",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetDepreciationChargeGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Depreciation charge for Group I fixed assets.",
      "sourceRef": "Line 220.02.006 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetDepreciationChargeGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Depreciation charge for Group II fixed assets.",
      "sourceRef": "Line 220.02.006 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetDepreciationChargeGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Depreciation charge for Group III fixed assets.",
      "sourceRef": "Line 220.02.006 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetDepreciationChargeGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Depreciation charge for Group IV fixed assets.",
      "sourceRef": "Line 220.02.006 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetDoubleDepreciationRate",
      "label": "Двойная норма амортизации в соответствии с пунктом 4 статьи 280 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "Double depreciation rate applied under paragraph 4 of Article 280 of the Tax Code — the parent line summed from the four statutory group sub-items below.",
      "sourceRef": "Line 220.02.007",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetDoubleDepreciationRateGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Double depreciation rate amount for Group I fixed assets.",
      "sourceRef": "Line 220.02.007 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetDoubleDepreciationRateGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Double depreciation rate amount for Group II fixed assets.",
      "sourceRef": "Line 220.02.007 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetDoubleDepreciationRateGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Double depreciation rate amount for Group III fixed assets.",
      "sourceRef": "Line 220.02.007 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetDoubleDepreciationRateGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Double depreciation rate amount for Group IV fixed assets.",
      "sourceRef": "Line 220.02.007 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetGroupBalanceRecognizedLossOnFullDisposal",
      "label": "Величина стоимостного баланса группы и признаваемый убыток по подгруппам (I группы) при выбытии всех фиксированных активов",
      "type": "number",
      "required": false,
      "description": "Value of the group's balance and the recognized loss for subgroups (Group I) upon disposal of all fixed assets in the group — the parent line summed from the four statutory group sub-items below.",
      "sourceRef": "Line 220.02.008",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetGroupBalanceRecognizedLossOnFullDisposalGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Recognized loss on full disposal for Group I fixed assets.",
      "sourceRef": "Line 220.02.008 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetGroupBalanceRecognizedLossOnFullDisposalGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Recognized loss on full disposal for Group II fixed assets.",
      "sourceRef": "Line 220.02.008 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetGroupBalanceRecognizedLossOnFullDisposalGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Recognized loss on full disposal for Group III fixed assets.",
      "sourceRef": "Line 220.02.008 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetGroupBalanceRecognizedLossOnFullDisposalGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Recognized loss on full disposal for Group IV fixed assets.",
      "sourceRef": "Line 220.02.008 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetGroupBalanceBelow300MciDeduction",
      "label": "Величина стоимостного баланса группы (подгруппы) менее 300 месячных расчетных показателей, относимая на вычет",
      "type": "number",
      "required": false,
      "description": "Value of the group's (subgroup's) balance below 300 monthly calculation indices (MCI), deductible in full — the parent line summed from the four statutory group sub-items below.",
      "sourceRef": "Line 220.02.009",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetGroupBalanceBelow300MciDeductionGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Sub-300-MCI de-minimis deduction for Group I fixed assets.",
      "sourceRef": "Line 220.02.009 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetGroupBalanceBelow300MciDeductionGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Sub-300-MCI de-minimis deduction for Group II fixed assets.",
      "sourceRef": "Line 220.02.009 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetGroupBalanceBelow300MciDeductionGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Sub-300-MCI de-minimis deduction for Group III fixed assets.",
      "sourceRef": "Line 220.02.009 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetGroupBalanceBelow300MciDeductionGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Sub-300-MCI de-minimis deduction for Group IV fixed assets.",
      "sourceRef": "Line 220.02.009 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetSubsequentExpenseDeduction",
      "label": "Последующие расходы по фиксированным активам, относимые на вычеты в соответствии с пунктом 3 статьи 281 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "Subsequent expenses on fixed assets deducted directly, under paragraph 3 of Article 281 of the Tax Code — the parent line summed from the four statutory group sub-items below.",
      "sourceRef": "Line 220.02.010",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetSubsequentExpenseDeductionGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Directly-deducted subsequent expense for Group I fixed assets.",
      "sourceRef": "Line 220.02.010 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetSubsequentExpenseDeductionGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Directly-deducted subsequent expense for Group II fixed assets.",
      "sourceRef": "Line 220.02.010 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetSubsequentExpenseDeductionGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Directly-deducted subsequent expense for Group III fixed assets.",
      "sourceRef": "Line 220.02.010 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fixedAssetSubsequentExpenseDeductionGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Directly-deducted subsequent expense for Group IV fixed assets.",
      "sourceRef": "Line 220.02.010 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalFixedAssetDeduction",
      "label": "Итого вычетов по фиксированным активам",
      "type": "number",
      "required": false,
      "description": "Total deductions for fixed assets — the parent line summed from the four statutory group sub-items below, and the figure carried into the companion Form 220.01 schedule's own fixedAssetDeduction line.",
      "sourceRef": "Line 220.02.011",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalFixedAssetDeductionGroupI",
      "label": "I группы",
      "type": "number",
      "required": false,
      "description": "Total fixed-asset deduction for Group I fixed assets.",
      "sourceRef": "Line 220.02.011 I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalFixedAssetDeductionGroupII",
      "label": "II группы",
      "type": "number",
      "required": false,
      "description": "Total fixed-asset deduction for Group II fixed assets.",
      "sourceRef": "Line 220.02.011 II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalFixedAssetDeductionGroupIII",
      "label": "III группы",
      "type": "number",
      "required": false,
      "description": "Total fixed-asset deduction for Group III fixed assets.",
      "sourceRef": "Line 220.02.011 III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalFixedAssetDeductionGroupIV",
      "label": "IV группы",
      "type": "number",
      "required": false,
      "description": "Total fixed-asset deduction for Group IV fixed assets.",
      "sourceRef": "Line 220.02.011 IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "leasedFixedAssetSubsequentExpenseDeduction",
      "label": "Последующие расходы по арендуемым основным средствам, относимые на вычеты в соответствии со статьей 281 Налогового кодекса",
      "type": "number",
      "required": false,
      "description": "Subsequent expenses on leased fixed assets deductible under Article 281 of the Tax Code — the only line on this schedule not split by statutory fixed-asset group, printed as a single ungrouped amount box on the form.",
      "sourceRef": "Line 220.02.012",
      "validation": {
        "minimum": 0
      }
    }
  ]
}