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метода учёта расходов, при котором во внимание принимается вид экономической деятельности, при которых они возникают (The function of expense method allocates and combines expense items according to the activity from which the item arises. For example, cost of sales is a functional line item that may combine the following natural line items: raw material costs, labour and other employee benefit costs, depreciation or amortisation.  ifrs.org Millie) | |||