Translation of "Hilfs- und betriebsstoffe" in English

A classic example is operating materials and supplies.

This shop dealt in provisions and supplies for ships.

In the nature of expense method they are part of revenue and raw materials and consumables used.

It is part of the Raw materials and consumables used in the nature of expense method.

Rights to emit CO2 gases are reported in the balance sheet under inventories (consumables and supplies).

Wolf was then the inventory turnover for raw, Auxiliary- materials and supplies to 32% raise.

In addition to primary and secondary raw materials, we source various operating supplies, investment goods, and services.

The Client shall furthermore make available all ancillary equipment and fluids necessary for the operation of the Service Objects.

Raw materials and supplies are recognized at the lower of average costs of purchase or net realizable values.

The sophisticated use of materials including chemical auxiliaries and operating supplies means that the press has to meet fairly exacting production engineering requirements.

Tangible fixed assets, raw materials and consumables which are constantly being replaced and the overall value of which is of secondary importance to the undertaking may he shown under "Assets" at a fixed quantity and value, if the quantity, value and composition thereof do not vary materially.

In national accounts used in macroeconomics, it refers to the contribution of the factors of production, i.e., capital (e.g., land and capital goods) and labor, to raising the value of a product and corresponds to the incomes received by the owners of these factors.

If under national law it is only partially capitalised or not capitalised at all, the current expenditure is part of Raw materials and consumables, other external charges, staff costs and other operating charges and the capital expenditure is included in the movement of the tangible assets included in company accounts under Fixed assets — tangible assets.

It is part of the heading other expenses or part of raw materials and consumables used (in some cases when the agency workers concern production activities) from the nature of expense method.

This exporter utilised the scheme to import raw materials, consumables and capital goods free of import duties, to procure goods domestically free of excise duty and to obtain sales tax reimbursement, and to sell part of its production on the domestic market.

It is the sum of labour costs, use of raw materials and consumables including energy costs and payments for operational leasing.

The main input raw materials are metal scrap, coke/electricity, sand (for moulding) and zinc (for galvanisation).

Dangerous substances in the meaning of the Order are raw materials, secondary materials and fuels for the purpose of manufacturing or the performance of a service which are

The process preferably takes place in closed cycles and permits the recycling of excess lacquer material as well as the auxiliary substances and process materials that are used.

Adjustments for freight and insurance therefore had to be made, re­ducing the c.i.f. import total to a f.o.b. valuation.

The ROU is immediately ready to use together with an A/C service unit. No other devices or auxiliary material and supplies required.

Included are all environmental effects during production, use and disposal of the product, as well as the associated up- and downstream processes (e.g. manufacture of raw, auxiliary and operating materials).

The companies of the Fresenius Group are obliged to purchase approximately € 1,739 million of raw materials and purchased components under fixed terms, of which € 334 million was committed at December 31, 2009 for 2010.