Costs by type
Prime costs of current operations, which were actually incurred, broken down by type. Answer the question how much and what kind of costs are incurred.
Prime costs of a given period carrying by the economic entities within the operational activity may be presented in partition on type carrying by economic entities within the operational activity. Costs by type presents in profit and loss account by nature of expense include: amortisation and depreciation, consumption of materials and energy, taxes and charges, payroll, social security and other benefits and other costs by type.