{'rm': 'En il quint economic da vendita (procedura dals custs da la svieuta) ston vegnir preschentadas mintgamai separadamain almain las suandantas posiziuns, e quai en la suandanta successiun:', 'en': 'If the cost of sales method is used (activity-based costing method), a minimum of the following items must be shown individually and in the specified order:'}