all costs and revenues are correctly assigned or allocated on the basis of consistently applied and objectively justifiable cost accounting principles; and
go sannfar nó go leithdháilfear i gceart na costais agus an t-ioncam ar fad ar bhonn phrionsabail na cuntasaíochta costála arna gcur i bhfeidhm go comhsheasmhach agus ar bhealach a bhfuil bonn cirt hoibiachtúil leis; agus