shrinkages

shrinkages
 недостача (усушка, уменьшение); превышение запасов по данным учета над фактическим их наличием; сокращение запаса в связи с хищением, порчей, испарением и т.п.; вычитается из общей суммы запасов.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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