Article 52 Enterprises shall calculate expenses and costs at the actual amounts incurred.

第五十二条企业应当按实际发生额核算费用和成本。

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Cost basis the purchase price after commissions or other expenses. Cost basis is used to calculate capital gains or losses when the security is eventually sold.

成本基础扣除佣金或其他开支后的购买价格。成本基础可在出售证券时用作计算资本收益或损失。

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Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.

作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。

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There are formulas to phase out the tax credit as your income goes up, equations to calculate what expenses you have left after claiming the credit, formulas to apportion a 529 withdrawal between the remaining education expenses and ineligible uses, and then formulas to apportion the ineligible portion between principal and interest.

FORBES: Paying for College: Federal Tax Credits and Deductions

The AOTC may be claimed in the same year that a tax-free distribution is made as long as the same expenses are not used to calculate the tax-free distribution AND the American Opportunity Tax Credit.

FORBES: College Tax Credit: The $2,500 American Opportunity Tax Credit

It is very important to remember that you cannot claim any of the college tax credits, including the AOTC, based on expenses that were used to calculate the tax-free portion of a distribution from a 529 college savings or prepaid plan, or a Coverdell Education Savings Account (ESA).

FORBES: College Tax Credit: The $2,500 American Opportunity Tax Credit