وقد يتم التوزيع ـ مثلاً ـ على أساس

وقد يتم التوزيع ـ مثلاً ـ على أساس القيمة النسبية لمبيعات كل منتج سواء فى المرحلة الإنتاجية التى تصبح المنتجات عندها قابلة للفصل أو عند إتمام الإنتاج. عادة ما تكون معظم المنتجات الفرعية بطبيعتها ذات قيمة متدنية. وفى هذه الحالة يتم قياس وحدات المنتج الفرعى غالباً على أساس صافى القيمة البيعية وتخفض بها تكلفة المنتج الرئيسى ونتيجة لذلك لا تختلف القيمة الدفترية للمنتج الرئيسى كثيراً عن تكلفته.

النتائج (الإنجليزية) 1:

For example, the distribution may be based on the relative sales value of each product, both in the production phase, which products will then be separated or at the completion of production. Most of the sub-products inherently low value usually. In this case, the measured product units subheading often on the basis of net realizable value and reduce the main cost of the product as a result is not the main book value of the product are very different from its cost.

النتائج (الإنجليزية) 2:

Distribution, for example, may be based on the relative value of each product's sales, either at the production stage at which the products become detachable or at the completion of production. Most sub-products are usually of a low value. In this case, the units of the branch product are often measured on a net selling value basis and the cost of the main product is reduced and as a result the book value of the main product is not very different from its cost.

النتائج (الإنجليزية) 3:

For example, based on the relative sales value of each product, whether in the production stage, the product can be separated or completed in production. Most of the sub products are usually of low value. In this case, the unit of the sub product is often the main product based on the net sales value and cost reduction, so the book value of the main product is different from its cost.