Exaction applies to property of the debtor to the extent necessary for the performance of the enforcement order, including implementation costs.
Exaction by the enforcement order primarily applies to the cash assets of the debtor.
“In case where the cash assets that are necessary to meet the demands of the claimant are missing, the exaction applies to other property of the debtor, except for the property upon which the exaction is not allowed by the law,” Advocate Arpine Yegikyan informs to Iravaban.net
Exaction upon the debtor’s property applies in the following order:
1) In case where the debtor is a juridical person:
a) Upon the fixed assets not involved in the production directly,
b) integrated products,
c) unfinished products, including, raw materials and semi-finished product,
d) other property (including real estate).
2) In case where the debtor is an individual person:
a) personal property,
b) real estate.
According to the advocate, “Exaction applies to the property of the next priority only after exaction on the primary property. The property of the next priority may be exacted only when it is obvious that the cost of the previous priority is not sufficient to cover the costs of the claimant.”
In case when there are different types of property in of the same priority the order of exaction is decided by the Compulsory Enforcement Service
Source` Iravaban.net