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INFORMASJON
kommentar	Denne termen stammer fra termbasen KBN-basen

RELASJON

BOKMÅL

ANBEFALT TERM
term	-
referanse	Horngren

ENGELSK
definisjon	costs arising from periodic (usually yearly) decisions regarding the maximum outlay to be incurred. They are not tied to a clear cause-and-effect relationship between inputs and outputs

ANBEFALT TERM
term	discretionary costs
referanse	Horngren