Terms used in official statistics

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Long-term prepayments and accruals


Definition:
Deferred expenditures and other costs of inter-period settlements, which are settled in a period exceeding 12 months.

Source:
  • Act of 29 September 1994 on Accounting
    Place of publication: (Dz. U. z 2023 r. poz. 120, z późn. zm.)

Contact person on methodology:
GUS – Departament Przedsiębiorstw
e-mail:
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