постоянные производственные расходы(The key difference between gross margin and contribution margin is that fixed production costs are included in the cost of goods sold to calculate the gross ... Alexander Demidov)
расходы на создание основных средств(The original costs of fixed assets reported in a balance sheet are not meant to be indicators of the current replacement costs of the assets. | The original costs of fixed assets should theoretically include certain costs in addition to their purchase or construction costs. Alexander Demidov)