The mechanism for distributing the aforementioned expenditures using economically justified indicators – definition and meaning of "The mechanism for distributing the aforementioned expenditures using economically justified indicators"

The mechanism for allocating the aforementioned expenses using economically justified indicators — in cases where it is not possible to allocate direct expenses to a specific production process for manufacturing this type of product (work, service), the taxpayer determines independently in its accounting policy for tax purposes the mechanism for allocating the aforementioned expenses using economically justified indicators¹.

Federal Law No. 58-FZ dated June 6, 2005, "On Amending Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees" dated June 6, 2005, as amended on June 6, 2005, Article 1, Subparagraph 42 // RSZ RF. 2005. No. 24. Art. 2312. ↩