Thus, the data of these accounts are directly shown in the balance sheet. ... The group labeled aBasic expenses and cost calculationa is shown in figure 8-1 as type 1, since unexpired costs and outlays on balance are entered in the balance anbsp;...
|Title||:||The Soviet Financial System: Structure, Operation, and Statistics|
|Author||:||Daniel Gallik, Cestmir Jesina, Stephen Rapawy|