Property Tax Instruction Amended

• Account 45 "Dispatched goods" is added to the list of accounts which is used in the calculation of property tax. Since sales are now recorded for accounting purposes on the basis of the moment of transfer of title of ownership of goods (works, services), this account is used to record goods which have been dispatched but due to the contractual terms cannot yet be considered as sold. In addition goods transferred by a principal to a commissioner are also accounted for on this account. This amendment was made due to the fact that such goods remain in the seller's ownership.