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This article examines aspects of contractual indirect cost accounting resulting from the provisions of the National Accounting Standard "Construction Contracts," the General Chart of Accounts, and other national accounting regulations related to contractual cost accounting. These aspects include the definition of contractual indirect costs, their composition and classification, the stages of allocating contractual indirect costs to the cost of products/services provided, and the accounting treatment of contractual indirect costs.
Popovici et al. (Mon,) studied this question.