The amount of direct expenses attributable to the balance of unsold goods – definition and meaning of "The amount of direct expenses attributable to the balance of unsold goods"

The amount of direct expenses attributable to the balance of unsold goods — as the product of the average percentage and the cost of the ending inventory of goods¹.

The amount of direct expenses attributable to the balance of unsold goods — the product of the average percentage and the cost of the ending inventory of goods².

2312.

Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 320, subpara. 4 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Federal Law of June 6, 2005 No. 58-FZ, "On introducing amendments to Part Two of the Tax Code of the Russian Federation and certain other legislative acts of the Russian Federation on taxes and fees" of June 6, 2005, as amended on 2009-11-25, Art. 1, subpara. 4 // RSZ RF. 2005. No. 24. Art. ↩