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  • Container accounting – provision for return of bottles

    The Supreme Tax Court has held that a bottling plant may take up a provision for the deposits repayable on return of its own bottles, but not on those belonging to a pool. Payments for pool bottles in excess of the plant’s share in the pool are prepaid expenses or usage rights.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    container accounting, bottles, deposits
    Autor:in