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Is 'packing material consumed' a part of 'rm consumed'?

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25 May 2014 Is 'packing material consumed' a part of 'cost of raw material consumed' if 'packing material consumed' has not been mentioned discretely anywhere in the main financial statement/schedules/notes?

13 June 2014 in my opinion, Packing material is not direct input, instead of showing it as raw material consumption, you must show it store consumption or packing material itself.



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