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    <description>Selling and Distribution Overheads comprise indirect costs from readiness for delivery until reaching the consumer, measured at invoice or agreed price net of recoverable taxes and discounts, with post sale costs estimated reasonably, imputed and abnormal costs excluded, long term overheads amortised, and subsidies or recoveries deducted to determine net overheads; assignment must follow Cause and Effect or Benefits Received principles and presentation and disclosure requirements mandate a separate cost head and explanations of allocation basis and material adjustments.</description>
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