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| English | Russian |
| promotional allowance | вознаграждение за продвижение (A payment offered to a customer by a vendor in exchange for promoting their products) |
| special depreciation allowance | амортизационная премия (A deduction from the depreciable basis of qualifying fixed assets taken in the first year of service. Rori) |
| special depreciation allowance | амортизационная премия (A deduction from the depreciable basis of qualifying fixed assets taken in the first year of service) |
| valuation allowance | резерв на переоценку (An account that is used to reduce the gross cost of an asset to then arrive at the net cost) |