Costs related to sale, liquidation of fixed assets, intangible fixed assets (net value), written off costs of investments newly started, which did not yield the intended economic result, not planned depreciation write-offs, expired, depreciated and irrecoverable liabilities written off, equivalent of provisions built up for receivables and certain and probable loss (excluding losses related to financial operations), consequences of revaluation of tangible assets, damages and penalties paid, costs of litigious proceedings, donations to legal and natural persons, costs of maintenance of own social facilities (excluding indirect costs of services provided in these facilities).

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

• Total costs

• Other operating costs