(c) the value of vehicles, equipment and installations, taken in part exchange upon purchase of new items of the same kind; the net purchase price shall be entered in the accounts as the historical cost for the valuation of the inventory.
c) sõidukite, tarvikute ja sisseseade väärtus, kui need on võetud tagasi osalise tasuna uute samalaadsete artiklite ostmisel; varude hindamiseks kirjendatakse ostu netohind kontodele soetusmaksumusena.