The losses incurred outside the warehouse of the entity and consist in permanent loss of the value of goods resulting from loss of functional features of commercial goods, for example losses incurred during transport, losses in stores resulting from damage, destruction, decay, loss of market, passage of the season, etc. They are not included in write-downs of inventories, but are presented in profit and loss accounts as other operating costs.

• Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union
  Place of publication: (Dz. Urz. UE L 174 z 26.06.2013, str. 1, z późn. zm.)