Struktura kosztów uzyskania przychodów
Structure of the costs in the income tax

Summary/Abstract: A part of the tax bill is the procedure of determining the costs of taxation. In the tax law, they are referred to as cost of revenues. The effect of the cost of revenues accounting is the determination of the costs which are deducted from the revenue in a given period. Tax costs should therefore be not only properly identified, but also assigned to the proper months, quarters and years. From the point of view of the timing of recognition in the income statement costs make up a complex structure which should be fixed in the records of the entity. It is therefore necessary to isolate the costs incurred and not paid, costs incurred ultimately and conditional costs, directly and indirectly related to the revenue, as well as costs entered during the period and to be deducted in the future.

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