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| Russian | English |
| косвенная компенсация | indirect compensation (The fixed compensation awarded to an employee in order to promote employee retention) |
| косвенные затраты | indirect cost (A cost that is not directly attributed to the production of an item or the performance of a service) |
| косвенный метод | indirect reconciliation method (A method of deriving the net income provided by operating activities by adjusting for revenue and expense items that do not result from cash transactions) |