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Reintroducing The Category Of Extraordinary Income And Expenses In The Accounting Practice

Table 1:

Company expenses incurred due to the spread of the novel coronavirus disease
A) Expenses for the provision of personnel safety according to labor protection regulations ↓ B) Expenses connected with suspension of activities due to the epidemiological situation↓
- testing of personnel for the disease;- disinfection of operating and service rooms;- provision of communication with personnel with remote access;- payment for services for delivery of employees to the place of work and back during the period of quarantine restrictions - etc.↓ - salary of employees for the downtime in connection with public health requirements; - remuneration of labour during suspension of activities caused by the pandemic;- fines and payments due to claims for violation of legislation in the field of sanitary and epidemiological welfare of the population;- etc.↓
General business expenses Miscellaneous expenses
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