Tips to cut costs often focus on accounting estimates, such as changing the method for calculating the depreciation, the cost allocation in the year of the business, the method of determining the price of capital. Businesses can also not recorded the entire production cost in the cost or capital cost which hangs down in the interim accounts as production costs, costs of unfinished business awaiting allocation, advance etc.; or established reserves debt securities, discount, the slow rotation, every broken ... not exactly
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