The Cost of Precious Metals
The cost of precious metals is determined in accordance with the prices of the world market (at the time of evaluation, per gram for each fineness), where the calculation is based on the cost of a troy ounce of the corresponding precious metal, determined according to special reference and informational literature or according to the quotations of precious metals provided by the Central Bank of the Russian Federation. The cost of the precious metal in the jewelry item, taking into account primary labor costs and non-recoverable losses, is calculated using the following formula: the weight of the item multiplied by the current price per gram of the precious metal of the corresponding fineness, multiplied by the coefficient for adjusting the retail price of the precious metal to wholesale valuation. On average, jewelry enterprises have adopted a coefficient of 1.24 (1, 2)
Source: of the Russian Customs Service dated 20.01.1999 No. 01-15/1361
"ON THE ISSUANCE OF INSTRUCTIONS AND METHODOLOGICAL RECOMMENDATIONS"
(together with "INSTRUCTIONS ON THE PROCEDURE FOR TRANSFERRING, RECEIVING, ACCOUNTING, STORING AND HANDING OVER ITEMS SUBMITTED FOR EXPERTISE TO CUSTOMS LABORATORIES AND CONTAINING PRECIOUS METALS AND PRECIOUS STONES", approved by the Russian Customs Service on 11.01.1999 No. 01-23/1359, "METHODICAL RECOMMENDATIONS ON THE PROCEDURE FOR CONDUCTING AN INSPECTION OF JEWELLERY ITEMS CONTAINING PRECIOUS METALS AND STONES WITH PARTICIPATION OF A SPECIALIST AND RECORDING THE RESULTS IN THE PROTOCOL", approved by the Russian Customs Service on 11.01.1999 No. 01-23/1360)
Морфология
Род
Понятие «стоимость драгоценных металлов» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | стоимости драгоценных металлов | стоимостей драгоценных металлов |
| Д | стоимости драгоценных металлов | стоимостям драгоценных металлов |
| В | стоимость драгоценных металлов | стоимости драгоценных металлов |
| Т | стоимостью драгоценных металлов | стоимостями драгоценных металлов |
| П | стоимости драгоценных металлов | стоимостях драгоценных металлов |