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English to French translations [PRO] Bus/Financial - General / Conversation / Greetings / Letters
English term or phrase:cost of inventories
17. Overheads other than manufacturing overheads are included in the cost of inventories only to the extent that they clearly contribute to bringing inventories to their present location and condition. For example, it is appropriate to include costs incurred in designing products for specific customers or a proportion of the overhead costs of a manager who is involved in both production and non-production functions. See a list of costs required to be inventoried in Appendix B.