Incremental costing basis

[svetlana_1981]

Помогите, пожалуйста, с переводом Incremental costing basis

Контекст: Incremental costing basis for cash flow projection. Calculation of the project performance key ratios [NPV, internal rate of return (IRR) and payback period] should be done using incremental costs. In the instance of a new infrastructure, only the additional cash flows incurred by the new system should be included, i.e., the processing power needed to operate the additional system. Likewise, only the incremental benefits (cash inflows) accruing from this new system should be compared to the cash outflows. Cash flows are not similar to accounting cost; in particular, amortisation and depreciation costs should not be included in all cash flow projections.

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