Maintenance and overhaul of the building: differences, procedure. How is a major overhaul different from a renovation? Capital repairs of apartment buildings what kind of work

Polishchuk Vadim Igorevich,

Project manager

Overhaul and reconstruction: Many people mistakenly understand these terms as synonyms. Actually, it is not. There is a significant difference between the reconstruction and overhaul of any building. What it is - will be explained in this material.

What is a major overhaul

Capital repairs are carried out in construction if it is necessary to restore the characteristics of the object to current standards, with the restoration and (or) replacement of any parts of the construction object.

Definition of a major overhaul according to the Town Planning Code

Capital repairs of capital construction facilities(with the exception of linear objects) is a replacement and (or) restoration building structures capital construction facilities or elements of such structures, with the exception of load-bearing building structures, replacement and (or) restoration of systems engineering provision and networks of engineering and technical support for capital construction projects or their elements, as well as the replacement of individual elements of load-bearing building structures with similar or other elements that improve the performance of such structures and (or) the restoration of these elements (Article 1, clause 14.2 of the Town Planning Code of the Russian Federation) .

Overhaul of linear facilities- this is a change in the parameters of linear objects or their sections (parts), which does not entail a change in the class, category and (or) initially established indicators of the functioning of such objects and which does not require a change in the boundaries of the right of way and (or) security zones of such objects ( article 1, clause 14.3 of the Town Planning Code of the Russian Federation).

Based on the definition, it can be seen that during the overhaul (with the exception of linear facilities), the main technical and economic indicators (building area, construction volume, effective area, number of floors).

Definitions of a capital construction object and a linear object

Capital construction objects include buildings, structures, structures and objects whose construction has not been completed (with the exception of temporary buildings, sheds, kiosks and other similar objects). The objects of capital repairs are, for example, residential buildings and their parts (roofs, walls, etc.), apartment buildings and adjacent territories, structures, premises, etc.

According to the definition of the Urban Planning Code, linear objects include power lines, communication lines (including linear cable structures), pipelines, roads, railway lines and other similar structures. The overhaul of linear facilities includes, for example, overhaul roads, bridge repair and engineering systems.

What relates to the overhaul of buildings and structures

Major repairs are carried out when they are physically worn out and destroyed. This includes repair or replacement work. constituent parts buildings (structures) or entire structures, parts and engineering equipment.

The purpose of the overhaul

The purpose of the conduct is to eliminate the malfunction of all worn-out elements, including partial replacement or strengthening of foundations, bearing walls, frames, roofs and roofing for more durable, economical and maintainable materials.

Types of overhaul

Overhaul according to the principle of the quality of planning, the degree of internal improvement and the technical condition of buildings is divided into complex and selective.

Complex overhaul is a repair and replacement structural elements And engineering equipment and their modernization. It includes work covering the entire building as a whole or its individual sections, in which their physical and functional wear is compensated.

Selective overhaul- this is a repair with full or partial replacement of individual structural elements of buildings and structures or equipment, aimed at full compensation for their physical and partially functional wear.

Related concepts

In the City Planning Code modernization building is interpreted as the improvement of the technical and economic properties and characteristics of the object, carried out by replacing the systems and structural elements of the object with more efficient ones. During the overhaul of capital construction facilities, the building can be modernized: improving the layout by dismantling old non-bearing partitions and erecting new ones, re-equipping old engineering networks with new and modern ones. A similar situation is with linear objects. For example, during the overhaul of roads and bridges, the number of lanes for traffic does not increase, indicators of external engineering networks, such as power, pressure, voltage, do not change. But at the same time, it is allowed to replace materials with others, with better operational characteristics. For example, replacing cast iron pipes for polypropylene, aluminum cable- on copper, etc.

Technical re-equipment differs from a major overhaul mainly in the presence of changes technological process.

redevelopment during a major overhaul is possible only if the structural diagram building.

What is reconstruction

In Russian legislation, there are several meanings of the term "reconstruction", incl. in the Tax, Housing and Urban Planning Codes.

Definition of reconstruction according to the Town Planning Code

Reconstruction of capital construction objects(with the exception of linear construction objects) is a change in the parameters of a capital construction object, its parts (height, number of floors, area, volume), including a superstructure, restructuring, expansion of a capital construction object, as well as replacement, redevelopment and (or) restoration load-bearing building structures of a capital construction object, with the exception of replacing individual elements of such structures with similar or other elements that improve the performance of such structures and (or) restoration of these elements (Article 1, clause 14 of the Town Planning Code of the Russian Federation). An example of work with capital construction projects is the reconstruction of residential buildings and premises, public buildings etc.

Reconstruction of linear objects- this is a change in the parameters of linear objects or their sections (parts), which entails a change in the class, category and (or) initially established indicators of the functioning of such objects (capacity, carrying capacity, etc.) or which requires a change in the boundaries of the right of way and (or) security zones of such objects (Article 1, clause 14.1 of the Town Planning Code of the Russian Federation). An example of work with linear facilities is the reconstruction of engineering networks (water supply and sanitation systems, electrical, gas, heat communications, etc.).

Interpretation of the concept of reconstruction in various regulatory documents

According to the Tax Code, reconstruction includes the reorganization of existing fixed assets associated with the improvement of production and an increase in its technical and economic indicators, carried out under the project for the reconstruction of fixed assets in order to increase production capacity, improve quality and change the range of products.

Obviously, the definitions of the term "reconstruction" given by the Tax and Urban Planning Codes differ significantly. The question arises: which of the definitions should be guided by, or one complements the other? Then it turns out that the reorganization is the reconstruction?

However, there is no definition of reconstruction in the Housing Code, while the term “reconstruction” is synonymous with major repairs, in terms of “replacement and (or) restoration of engineering systems and engineering networks”. It turns out that the interpretation of the Tax Code contradicts the Town Planning and Housing Codes?

Let's try to clarify. In accordance with paragraph 1 of Article 11 of the Tax Code Russian Federation(hereinafter - the Tax Code of the Russian Federation), institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.

Thus, if the building produces products (in other words, if the building in question is for production purposes) and this product is taxed, then it is necessary to be guided by the definition from the Tax Code. That is, the reconstruction in this case will be the replacement and (or) installation of equipment with a more advanced one, which will be able to produce new products or will increase the volume or improve the quality of products. If it is planned to replace old, morally and physically obsolete equipment with new, modern, then this will be a technical re-equipment; at the same time, it is allowed to change the production technology, but it is not allowed to increase production capacities and in question about the quantity and quality of products.

Related concepts

During reconstruction, it can also be carried out modernization properties and specifications buildings, systems and elements. However, these concepts should not be confused, as they are complementary.

The reconstruction of the building is different from technical re-equipment the optionality of changing the technological process and, on the contrary, the mandatory nature of the replacement (restoration) of supporting structures.

redevelopment during reconstruction, it is part of the concept of reconstruction of buildings and structures and includes work affecting the position of the load-bearing walls and structures of the building.

restoration often confused with reconstruction, however, these concepts differ mainly in that restoration includes works to strengthen and restore buildings and structures that are monuments of history, culture and art.

The reconstruction of houses, abandoned buildings in order to adapt to modern needs is gaining popularity, which is called renovation buildings. For example, the reconstruction and restructuring of an abandoned plant or factory building in order to turn it into an office center.

Differences between reconstruction and overhaul

Capital repairs and reconstruction, based on the definitions of the Urban Planning Code, differ in the degree of change in the construction object. During the overhaul of buildings and structures, objects are returned to their original state, suitable for operation; during reconstruction, changes in the key technical and economic parameters of the construction object can be made.

For example, when reconstructing highway the category of roads changes, the width of the carriageway, if these are external network engineering- then their power and length change. During the reconstruction of capital construction objects, it is necessary not only to eliminate the accumulated physical and moral deterioration, but also to bring the object to compliance with all applicable norms and rules.

Most of the buildings being renovated do not comply with all applicable standards, and this is understandable, because often the age of the building is calculated in decades, and the standards change almost every year.

Therefore, during a major overhaul, some deviation from current regulations. For example, a decision has been made to repair the roof of a building; at the same time, it is not necessary to improve the adjacent territory, increase the number of parking spaces, insulate facades, etc. And if it is decided to reconstruct the building, for example, build an extension or make an attic instead of an unused attic, then it is necessary to bring the entire building to the required current standards, starting from modern architectural solutions, layouts, and ending with the requirements for the energy efficiency of the building.

It is not required to obtain a building permit during a major overhaul, and the procedure for preparing for construction and putting the building into operation will be much easier, faster and cheaper than when reconstructing a building. Permission to renovate a building is often required by state and local governments, and the procedure for obtaining permits is lengthy and laborious. This is due to the fact that during the reconstruction of the house, new construction can be carried out, a very common practice is to build an attic on the roof of the building.

As for the design of major repairs and reconstruction, planning and drafting of the project is necessary for each type of work. This is due to the fact that the construction works in a building or part of a building, in one way or another, can affect neighboring buildings in the block. That is why it is important to carry out the work after coordination with the master plan of the quarter. At the same time, drawing up a project for reconstruction is a more time-consuming procedure and often requires additional approvals of the design assignment and the work organization project.

Developers are well aware of the difference between a major overhaul and reconstruction, trying with all their might to "get away" from the reconstruction of the building, since the preparation of documents can take more than a year, and in other cases - and more than one year. As a result, there are contentious issues between local governments and stakeholders.

In the next article, we will talk about the controversial situations that arose during the overhaul of buildings that we had to deal with in practice.

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Overhaul is a complex of works, the purpose of which is to eliminate the deterioration and shortcomings of housing, to replace failed communications. It became a necessity due to the large percentage of obsolescence of common house property.

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Since 2014, the implementation of these activities has passed from the state to the owners of residential and non-residential stock, who are obliged to pay for them. Contributions are made on a regular basis, monthly, and go to . The amount is indicated in the receipts that are sent to homeowners.

The frequency of major repairs is once every 25 years. Some of them can be carried out within the framework of current repair.

What it is?

Maintenance

It is necessary to distinguish between major and current repairs. They have different items of expenditure, a different fund and a certain similarity.

So, the following types of work can be carried out both during overhaul and current:

• Works on insulation, restoration and painting of facades, if required during the operation of buildings.
• Replacement roofing on the roof in case of violation of its waterproofing.
• Cosmetic repairs inside the entrances with the use of plaster and paintwork.
• Full or partial replacement, repair window frames in entrances, door blocks, replacement of glazing.

The list of works for both current and major repairs can vary individually. A joint decision must be made between and the apartment owners.

On regional level there are special programs for overhaul, within the framework of which it is possible to carry out current repairs of buildings. The program also determines the list and order of the planned work. You can get acquainted with such a list by contacting local authorities.

Does the operation of the building affect?

The regularity and need for major repairs, as well as the list of works, are directly affected by the features of the operation of a multi-storey building in which people live.

Section 6 of the Rules and Regulations for the operation of the housing stock is devoted to this issue. It considers the maintenance of housing, which is located on the territory of permafrost, in a zone of high seismic activity, as well as on salty soil.

The Rules do not clearly state how operating conditions affect the conduct of repair work a, however, there is a list of possible violations of the standards that must be eliminated during the overhaul.

The main provisions of the document:

• Soil features. When the building is located on subsiding soil, due to its high porosity and lightness, the risk of strong shrinkage of the building is increased. When carrying out repairs, it is mandatory to check the existing engineering communications for leaks. Installation of communications is carried out only from high-strength materials. In water supply systems, special locking mechanisms are mounted, which are necessary to stop the water supply in the event of a leak.
• seismically active zones. When carrying out major repairs or current indoors, a special frame is installed on the walls. When fixing even a small seismic activity, a technical inspection of the building is carried out, on the basis of which an act is drawn up. The document is necessary to make a decision on the need for repair work. Great importance paid to the strengthening of structures that ensure the safety and high stability of residential buildings.
• Permafrost. In this case, attention is paid to the control of work drainage system. It is important to prevent the penetration of water from the sidewalks into the foundation of buildings and its subsequent freezing. Overhaul of water supply systems is carried out not once every 25 years as usual, but on an individual basis when necessary and to prevent emergencies.

Overhaul apartment buildings– comprehensive work aimed at improving the quality of life in high-rise buildings. Assumes a series of technical requirements and regulated by law.

The legislation provides a place for describing each of the types of repair work that can only be carried out in relation to the common premises of homeowners, which means that there are differences between repairs and major repairs.

With these legislative acts should be familiar not only to employees of the managing organization, in order to proper organization activities for the maintenance of common property, but also the owners of apartments.

The fact is that sometimes dishonest employees of managing organizations pass off one type of activity for another, thereby trying to cash in on the ignorance of the owners on the difference in prices and volume of actions. Also, work to keep the house in a tidy condition can be carried out with a significant delay or even skipped.

Let's turn to the law. The town planning code of our country in the article in article 1 in paragraph 14.2 talks about what it is.

What is a major overhaul? Carrying out such actions involves either replacing or restoring (and in some cases simultaneous) intervention in the structure of the house and the general engineering and technical support of an apartment building.

Thus, we can conclude that the work carried out as part of the overhaul is global in nature, interfering with the internal structure of the house. This is the main difference between capital and current repairs.

The concept of current repair is significantly different from the above. What is average maintenance? You can get acquainted with this concept in the framework Methodological guide on the maintenance and repair of the housing stock in article 3, paragraph 5.

There is also Resolution 279 on major and current repairs, which can be downloaded below. In it you can also find out what belongs to the current repair, and what to the overhaul.

The concept of overhaul and current repairs: overhaul is a repair in order to prevent wear and tear at home and carry out global work. Carrying out current ones are planned actions that are performed in order to maintain the normal state and performance of the house.

It would seem that it is very easy for an ignorant person to get confused about what actions are being taken on the house at the moment. In addition, not every owner knows how often this or that repair should be carried out.

Let's try to understand the differences in order to understand the overhaul and maintenance, what is the difference? Is roof repair a major or current repair? Details about technical regulations and norms of SNiP for repairing the roof, as well as the overhaul and current repairs of the roof, read.

The difference between a current repair and a major overhaul

What is the difference between current repairs and major repairs?

The main difference between current and major repairs is that current repairs require much less costs than capital repairs.

Yes, and funds are taken to carry out these two types of actions from different sources.

As for the overhaul, it is carried out with the help of funds that are collected through systematic deductions from residents to the overhaul fund.

The funds form the appropriate mass that must be spent on the work. Also, sometimes subsidies from the state come to the overhaul fund of a particular house.

If a major overhaul is not carried out, the tenants can cooperate and apply to the court.

Deadlines

Another difference between major repairs and current repairs is the timing of their implementation. Current repairs are carried out every six months - a year, depending on what is stipulated in the contract between the owners of the premises in apartment building. Residents can ask at the general meeting for both early and later implementation of these actions.

As for the overhaul, it should be carried out in accordance with the Town Planning Code every three years (), in extreme cases - five years.

Schedules

Maintenance works are not discussed with the tenants until they are carried out. Residents can make their amendments and suggestions at one of the meetings and notify the managing organization about this.

The schedule for the overhaul work must be discussed with the tenants without fail. Since such manipulations can bring some inconvenience to residents, it is necessary to warn them about everything in advance.

Schedules for intervention in the system of work of various communications should be announced to citizens in order to enable them to prepare in advance for any inconvenience.

Why is there confusion?

Sometimes citizens confuse what specific work is being carried out in their house and do not understand what a major overhaul is, what a current one is.

This arises due to the fact that the managing organization does not sufficiently inform the people living in the house about what exactly is happening with the common areas.

For example, when engineering equipment is repaired, it can easily be confused with replacement. The fact is that the managing organization does not always notify citizens about what specific manipulations are being carried out and it is easy to confuse one with the other.

In addition, few tenants control the implementation process in their home.. How to distinguish a major overhaul from the current one?

A frequent and common case is the work to improve the territory. This activity can be carried out both within the framework of the overhaul and within the framework of the current one. It is easy to mislead citizens and make them think that more global work is being carried out for them than what was carried out as part of current actions.

Both and are mandatory procedures that must be carried out on time. They keep the house running and still for a long time not be in an emergency.

If you want your management company to perform all actions in accordance with the law and perform the necessary manipulations with the house on time, you yourself must be aware of the current legislation and its constant variability, understand that there is a difference between major and current repairs.

Know your rights and then no one can violate them.

Homeowners in multi-apartment buildings (MKD) are required to make monthly payments to overhaul fund. Works are financed from the received funds for replacement or repair obsolete parts of buildings.

The order of priority for the implementation of repair work in the MKD is established by the executive body state power subject and is reflected in regional program. in their home, citizens can visit the Housing Reform website.

What is meant by overhaul

Major overhaul is complex of works and (or) services for replacement or repair:

• engineering and technical communications;
• parts of load-bearing structures;
• separate sections of non-load-bearing walls.

Money for the apartment building is coming in from home owners and are stored in specially created funds (Article 169 of the LC RF), the method of formation of which is chosen by the owners themselves. Funds can be formed:

1. On the account of the regional operator- the funds received by the fund are managed by the regional authorities. The money received from the owners of apartments in the MKD is stored in the general fund of the subject of the Russian Federation. The sequence of capital works is established by the regional program.
2. On an individual MKD account- The collected money goes to the repair of one particular house. Homeowners open a bank account, which can be managed by a management company (MC) or a housing cooperative.

Takes place in buildings where more than 3 apartments. In houses that recognized as emergency or subject to demolition, repair work at the expense of the fund is not carried out. The owners of apartments located in such buildings are exempted from the obligation to make payments.

What works are included in the overhaul of an apartment building

During the overhaul, malfunctions are completely eliminated, the degree of comfort of living improves. Implemented replacement worn out or obsolete parts of the building to similar or modern ones. During the overhaul, redevelopment of the premises may be carried out.

Depending on the amount of work performed, overhaul is divided into:

1. Complex- carried out to restore all damaged parts apartment building. Usually held every 25 years.
2. Partial- selective repair, involves the replacement of individual components of the house, for example, utilities. Such repairs are carried out if the implementation of complex work is associated with additional difficulties or insufficient funding.

Major overhaul differs from the current one in that it involves complete replacement of structures. Current repair involves carrying out minor work aimed at maintaining the normal condition of the MKD.

For example, replacing plastic windows, entrance doors at the entrance, landscaping adjoining territory, installation of stair railings, redecorating etc.

The owner of the property pays the costs of maintaining an apartment building, in fact, this is a fee for the management company for the work of carrying out current repairs. Work in progress of necessity emergencies are dealt with first.

Is the repair of the entrance included in the overhaul

Repair of the entrance is considered current if it is carried out in order to maintain it. appearance in favorable condition. Cosmetic and restoration work carried out at the expense of funds paid by tenants for the maintenance of housing. The current repairs in the entrance include:

• railing painting;
• whitewashing walls and ceilings;
• window glazing;
• removal of inscriptions;
• replacement of lighting fixtures;
• door replacement;
• painting of doors and slopes of the elevator.

The overhaul of the entrance includes the following works:

• installation, dismantling and transfer of walls;
• replacement of utilities;
• equipment upgrade.

The current repair of the entrance faster than capital. The timing of the repair work depends on the condition of the entrance and its total area. Overhaul may take longer more than 1 month and requires more funding, the current one is carried out on average once every 3-5 years.

Replacing windows and doors in the entrance is a current or major overhaul

In accordance with Art. 166 of the Housing Code of the Russian Federation, the replacement of windows and doors in the entrances of the MKD is not included in the list of overhaul works. Maintaining the driveway in good condition refers to current repairs to be carried out by the CC. Homeowners monthly for maintenance that are included in payment receipt utilities . It is due to these payments that work is carried out to replace windows and doors.

If the management company refuses to replace elements of common property or initiates fundraising for this type of repair work, homeowners of MKD have the right appeal against the actions of the managing organization. To do this, they can contact:

1. to the State Housing Inspectorate.
2. In Rospotrebnadzor.
3. To court.
4. To the prosecutor's office.

Replacement of the elevator under the MKD overhaul program

In accordance with federal law dated 21.07.2007 No. 185, the repair of an elevator is considered a major one, if a document has been adopted for the equipment declaring it unsuitable for operation. Expert opinion should contain a list of all faults, as well as a conclusion about the status of not only the equipment itself, but also the elevator shaft.

Inspection of the elevator should be carried out by qualified workers, in the presence of representatives of the management company or the HOA. Elevator replacement may be required during the period from 4 to 15 years of operation. At the same time, in the process of current repair, its individual elements should change.

If there are several elevators at the entrance, it is unacceptable to stop working all at once, repairs must be carried out sequentially. The elevator is being replaced within 1 to 2 months, depending on the number of storeys of the MKD.

Overhaul of the roof of an apartment building

Overhaul of the roof of the MKD is carried out at serious damage roof or its complete dilapidation. Roof and attic renovation work includes:

• drainage reconstruction;
• restoration of damaged roofing;
• replacement of rafters;
• arrangement of grounding and drainage.

If damaged more than 40% of the roof area it needs to be completely replaced. In all other cases, the repair is considered current and carried out by the UK. All types of repair work are carried out as planned in the warm season.

The decision to carry out major repairs of the roof is made owners at a general meeting. Once the decision has been made, tenants must draw up written request to the CC with a request for a refurbishment. After submitting the application, the roof is inspected for damage and an act is drawn up, which indicates all the existing defects.

Roof repair works are carried out at the expense of funds transferred to the renovation fund. If the collected funds are not enough, the management company may offer the owners:

• independently contribute the missing amount;
• save money by making higher payments for capital repairs.

List of services and / or works on the overhaul of common property

In accordance with paragraph 1 of Art. 166 ZhK RF in list of works overhaul includes:

• roof repair;
• repair of intra-house engineering systems of heat, electricity, gas, water supply and sanitation;
• restoration of the facade and foundation of the house;
• replacement and modernization of elevators and shafts;
• repair of basement, machine and block rooms.

These works are carried out at the expense of overhaul fund, which is formed from minimum size fees set by local law. By decision of the executive authority, the list of works can be supplemented following repairs:

• facade insulation;
• arrangement of exits to the roof;
• installation of metering devices for the consumption of communal resources and services, including general house meters;
• reconstruction of a non-ventilated roof.

By decision of the homeowners, the monthly contribution for the overhaul of MKD can be increased(Clause 4, Article 166 of the LC RF). The funds raised through the raise can be spent to finance any services and repairs common property.

For example, payment for services construction control, development of project documentation, as well as to repay loans spent on overhaul.

How to know when my house will be renovated

The start date for the repair work for each specific MKD is set. The program is developed by the executive body of state power of the subject and is updated every year. You can see her test on the website of the authority or management company.

You can find out the queue for the overhaul of MKD on the Housing and Utilities Reform website, where information about approved regional programs is posted. To date, the site has published data more than 700 thousand objects.

About what events will be held and at what time, citizens can find out at the address of the house. To do this, you need to enter your details in line "Find your home" in the "Repair" tab. If the house is in the queue for overhaul, information about the planned events and the year of their implementation will be displayed.

On the site you can also find out information about the amount of the contribution for the overhaul, as well as the amount of funds collected by the owners and the amount of the current payment arrears.

Question to the auditor

budgetary educational institution concludes two contracts for repairs inside the premises (cladding the walls with plasterboard, painting the walls). The total amount of contracts is 700 thousand rubles. Is plasterboard wall cladding a major overhaul? What type of expenses to use - 244 or 223?

The concept of overhaul is also given in the Methodology for determining the cost of construction products on the territory of the Russian Federation MDS 81-35.2004, approved. Decree of the Gosstroy of Russia dated March 5, 2004 No. 15/1 (hereinafter - Methodology No. 15/1).

According to Part VIII "Internal Plastering, Facing and Painting Works" of Appendix 3 of Regulation No. 279, current repairs include:

• repair of plaster walls and ceilings with preliminary plastering (up to 10% of the plastered surface of walls and ceilings);
• change of wall cladding (up to 10% of the total area of ​​the tiled surface);
• painting of rooms and individual structures.

According to Part VIII "Internal Plastering, Facing and Painting Works" of Appendix 8 of Regulation No. 279, major repairs include:

• renewal of plastering of all premises and repair of plastering in the amount of more than 10% of the total plastered surface;
• change of wall cladding in the amount of more than 10% of the total area of ​​clad surfaces;
• continuous anti-corrosion painting of metal structures.

Thus, wall cladding with plasterboard (more than 10% of the total area of ​​clad surfaces) can be qualified as a major overhaul. Wall painting works are carried out as part of the current renovation.

Qualification of work on the repair of objects of non-financial assets is within the competence of officials institutions that can evaluate all the documents at their disposal ( project documentation, estimates, etc.) and the extent of the repair.

According to clause 5.1.2 sect. III instructions, approved. By order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, the expenses of institutions for the overhaul of non-financial assets are reflected in the element of types of expenses 243, current repairs - in element 244.