18 Expenditures on a qualifying asset include only those expenditures that have resulted in payments of cash, transfers of other assets or the assumption of interest-bearing liabilities.
18 Tingimustele vastavast varaobjektist tulenevad väljaminekud sisaldavad ainult neid väljaminekuid, mille tulemusel on toimunud rahaline makse, muu vara üleandmine või intressi kandvate kohustiste tekkimine.