In this respect, it is noted that a credit cost allowance is not based on actual payment terms and costs, but on an opportunity cost based on the payment terms agreed at the time of sale.
Sellega seoses märgitakse, et krediidikulude kohandused ei põhine tegelikel maksmistingimustel ja kuludel, vaid alternatiivkulul, mis põhineb maksetingimustel, milles lepitakse kokku müügi ajal.