Standards for natural wastage, animal mortality and stock loss

We have prepared a practical guide to setting your own, economically justified shortage standards. It is suitable for any company or organization that is required to determine its own shortage standards. It is also useful for tax administrators who control these standards. It contains all the ordinances that have ever determined the amount of mank standards in all possible areas. These can be a very valuable guide in determining your own standards, as there are currently no valid regulations.

In this publication we present several methods for the most correct determination of standards. For examples of these methods, pre-populated tables are also provided for setting custom values. The publication provides several sample inter-company directives required for tax deductibility under the Income Tax Act. The problems in this area are illustrated by examples of court decisions.