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| Russian | English |
| накопленная амортизация жилищного фонда | Housing accum. depreciation (Dynamics NAV 2009 SP1 Rori) |
| образовательный фонд | educational foundation (stachel) |
| основные фонды низкой стоимости | low-value asset (In Australia, a depreciating asset that is not a low-cost asset but which has an opening net book value less than $1,000 (as of July 1 in the year that it is allocated to the pool), and for which the organization has previously worked out any deduction using the reducing balance depreciation method) |