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The accounting expenditure is the sum of values (expenditure side) in the profit and loss account which is determined by the accounts and which is necessary for the maintenance of the business so that the assets are set in motion in such a way that the purpose of the business can be achieved.

Term-Nr.: 351

German: Aufwand (116)

Source: LK-Lötscher, 11.05.2020

Notice: The contents of this terminology collection Lawpedia® with a focus on business law (especially financial market law) have been researched with great care and compiled on the basis of an extensive flash card, training materials and literature. The various sources (as far as they could be found) can be found in the abbreviations and source references. References to other sources are welcome. Despite the care taken, the provider cannot accept any liability for the accuracy, completeness and topicality of the information provided. The information is of a general nature in particular and does not constitute legal advice in individual cases.

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