Total operating costs include costs of products, goods and materials sold, and other operating costs.

In comparative variant, they cover: the value of sold products and materials in purchase price and total costs (according to types). In comparative variant of profit and loss account, revenues from sales of products adjusted with increase or decrease in stocks of finished and non-finished production are confronted with inter-period settlements (excluding financial ones) as well as the cost of generating benefits for the needs of the entity - according to costs by type. In comparative variant of profit and loss account, costs are grouped according to types, i.e. basic uniform elements.

Costs by type cover the following:

1. depreciation,
2. cost of materials and energy,
3. services made by other contractions,
4. taxes and duties,
5. wages and salaries,
6. services for the benefit of employees,
7. other costs.

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

• Total costs

• Cost of products sold (goods and services)
• Financial costs
• Costs of products, goods and materials sold
• Value of goods and materials sold according to purchase prices