списываться до возмещаемой стоимости(Non-current assets have been written down to replacement value where required. | Inventories are written down to replacement value when the cost of inventories is not estimated to be recoverable due to obsolescence or ... Alexander Demidov)
возмещаемая стоимость(Replacement Cost value is the amount it would cost to repair or replace an item with one of the same kind and quality as the original – in today's market. Alexander Demidov)