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• Үнэ цэнийн бууралтыг бүртгэх механизм нь байгууллага хөрөнгөдөө өртгийн загвар, дахин үнэлгээний загвар хоёрын алийг ашигладаг болохоос өөр өөр байна. • Өртгийн загвар ашигладаг бол үнэ цэнийн бууралт нь гарзын дт-д, хуримтлагдсан үнэ цэнийн бууралт/хөрөнгө дансны кт-д бичигддэг. Гарз нь орлогын тайланд хаагдана.
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