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незавершённые капитальные вложенияstresses
gen. capital expenditures in progress (Alexander Demidov)
account. in-progress capital investments (Andrew052)
Незавершённые капитальные вложения
account. Capital Work in Progress (CWIP; Capital work in progress represents costs incurred to date on a fixed asset which is still under construction at the balance sheet date. accountingclarified.com Millie)