costs to sell fin.

[Inchionette]

Пожалуйста, помогите перевести.

costs to sell - ?

Выражение встречается в следующем контексте:

2.Impairment tests are performed when there are indications that the book value exceeds the recoverable amount. Impairment tests are then carried out to determine that the net book amount of capitalized costs within each field area cost centre less any provision for site restoration costs exceed the anticipated future net revenue or fair value less COSTS TO SELL from oil and gas reserves attributable to the related field areas.

Заранее спасибо

[clone]

за вычетом издержек по продаже (затрат на продажу/реализацию)