Definition:
Costs of generating benefits for the needs of the entity released to own network of retail shops as well as costs of services for the benefit of own investments and for own company social benefit fund, finished with a positive result of development works included in intangible fixed assets as well as culpable shortages, failed production, unfounded indirect costs, written-off inter-period settlement of costs.

Source:

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

High-level terms

• Costs of products, goods and materials sold
• Sales revenues (excluding VAT)