What to do if materials were not used on creation of the main means

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During the carried-out inventory of materials it was revealed that on sch. 10 "Materials" continue to be registered materials, actually used in of this year for creation of object of the main means. How to reflect corrective records in organization accounting? Whether truly will be to reflect in organization accounting used on creation of the main means materials on sch. 91 "Other income and expenses", as Instruction No. 26...

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