Repair, modernization or refurbishment?

Question

Law in IT

The question arose of what kind of work to attribute to what (Repair, modernization or re-equipment)
With the repair, they came to a consensus - if something was replaced with a serviceable one, then this is a repair (they replaced the memory bar, a faulty hard drive, etc.)
Now the dispute comes with upgrades and upgrades.
For example, we replaced one 8 GB memory bar in the server with another 16 GB one. I think this is a modernization, since nothing broke, they just improved those characteristics.
But if we did not replace the memory bar, but put another one? The specs have improved, but we haven't changed anything, just added another bar to the existing slot. In this case, I think it's understaffing, but opinions are divided.
Does anyone have links to any document that specifies which of this term means what?

Answer 1

paragraph 2 of Art. 257 of the Tax Code of the Russian Federation.