Other Expenses

That portion of equity recognized on a statement of financial position (or balance sheet) as the difference between net book value (depreciated historical cost, base value or other basis not charged as an expense) and the balance sheet value (net of deferred taxes) of all assets whose value changes have not been reflected in an income statement-breeding livestock (raised or purchased), machinery, real estate, etc. (II-10, 19, 21)

Authorization Path: 2.2.5.2.43.1