REPLACEMENT COST is the total cost at current prices of an asset that is not necessarily an exact duplicate of the subject asset but serves the same purpose or function as the original.
UNUSUAL EXPENSES/(INCOME) is the sum of: Restructuring Charge, Litigation, Impairment of assets held for use or sale, portion of Purchased R&D written off, and Other Unusual Expense (Income).
BLACK HOLE EXPENDITURE is a capital R&D expenditure that does not give rise to a depreciable asset and is not otherwise deductible.
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