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DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2023
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of impact of the reclassification on affected consolidated balance sheet

 

As of December 31, 2022

 

As previously reported

Reclassification

After
reclassification

Selected Balance Sheet Data:

 

RUB

RUB

RUB

Term deposits

154

(154)

Other current assets

16,817

154

16,971

Long-term prepaid expenses

3,998

(3,998)

Other non-current assets

 

11,279

3,998

15,277

Schedule of impact of the reclassification on affected consolidated cash flow

2021

2022

 

As previously reported

 

Reclassifications

 

After reclassifications

 

As previously reported

 

Reclassifications

 

After reclassifications

Selected Statements of Cash Flows Data:

 

RUB

 

RUB

 

RUB

 

RUB

 

RUB

 

RUB

Investments in non-marketable equity securities

(3,143)

3,143

(649)

649

Proceeds from investments in non-marketable equity securities

944

(944)

21

(21)

Other investing activities

47

(2,199)

(2,152)

143

(628)

(485)

Net cash provided by / (used in) investing activities

21,994

21,994

(22,738)

(22,738)

Schedule of estimated useful lives of property and equipment

    

Estimated useful lives

Infrastructure systems and equipment

3.0-10.0 years

Office furniture and equipment

3.0 years

Buildings

10.0-20.0 years

Land rights

50.0 years

Leasehold improvements

the shorter of 5.0 years or the remaining period of the lease term

Other property and equipment

2.0‑10.0 years

Schedule of estimated useful lives of intangible assets

    

Estimated useful lives

Acquisition-related intangible assets:

Trade names and domain names

2.7-10.0 years

Customer relationships

4.9-15.9 years

Software

3.0-6.0 years

Supplier relationships

4.4-4.5 years

Other technologies and licenses

the shorter of 5.0 years or the underlying license terms