Other operating costs are costs indirectly related to the unit's operating activity, in particular: loss on disposal of non-financial fixed assets, depreciation of leased or rented fixed assets, unplanned depreciation (impairment charges), penalties, fines, damages, receivables written down (partially) or written off (fully) as a result of bankruptcy, composition or restructuring proceeding, provisions created for certain or highly probable future liabilities (loss on economic transactions in progress), revaluation of non-financial assets, costs of maintaining social welfare facilities, donations or fixed assets transferred free of charge, extraordinary costs.

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

• Other operating costs

• Value of sold materials