Transportation and Procurement Costs
70. Transportation and procurement costs are expenses incurred by an organization directly related to the process of procuring and delivering materials to the organization. Transportation and procurement costs include:
- costs associated with loading materials onto transportation vehicles and their transportation, payable by the buyer in addition to the price of these materials as stipulated in the contract;
- costs related to maintaining the procurement and warehouse apparatus of the organization, including expenses for paying wages to employees directly involved in procurement, acceptance, storage, and issuance of purchased materials, employees of specialized procurement offices, warehouses, and agencies organized at locations where materials are procured, and employees directly engaged in the procurement (purchasing) of materials and their delivery (accompanying) to the organization, as well as contributions for social needs of these employees
Source: Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n (as amended on December 24, 2010) "On Approval of Methodological Guidelines for Accounting for Inventories" (Registered by the Ministry of Justice of the Russian Federation on February 13, 2002 No. 3245)
Морфология
Род
Понятие «транспортно-заготовительные расходы» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | транспортно-заготовительного расхода | транспортно-заготовительных расходов |
| Д | транспортно-заготовительному расходу | транспортно-заготовительным расходам |
| В | транспортно-заготовительный расход | транспортно-заготовительные расходы |
| Т | транспортно-заготовительным расходом | транспортно-заготовительными расходами |
| П | транспортно-заготовительном расходе | транспортно-заготовительных расходах |