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The amount of direct expenses relating to the inventory of goods remaining in stock


The amount of direct expenses related to the inventory remaining in stock — the product of the average percentage and the value of the inventory remaining at the end of the month1.

  1. Federal Law No. 57-FZ dated May 29, 2002 "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated May 29, 2002, as amended on July 24, 2009, Article 1, paragraph 4#5 // Official Gazette of the Russian Federation. 2002. No. 22. Article 2026. ↩

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Codes and federal laws