(1) The amount of material damage caused to the employer is determined based on the actual losses calculated on the basis of accounting data.

(2) In cases of theft, loss, destruction or damage of the employer's property classified as fixed assets, the amount of material damage is calculated based on the book value (cost price) of material assets, taking into account the degree of wear and tear in accordance with the established norms.

(3) In cases of theft, shortage, destruction or deliberate damage of material assets, except the property specified in the second paragraph, the damage is established based on the in force prices of the relevant locality on the day the damage was caused according to statistical data.