is and was – phrases

Terms for subject Gold mining containing is and was | all forms

English	Russian
shipping and handling expenses are taken into account as 10%	затраты на транспортно-заготовительные расходы до места назначения в размере 10% (Leonid Dzhepko)
the highest temperature of 15 degrees is typical of August, and the lowest -30 degrees falls on January	наивысшая температура +15 градусов бывает в августе, а наименьшая в -30 градусов в январе (Leonid Dzhepko)