расход текущего периода(Expenses used for generating business revenue incurred during a period of time when benefits were also received; when a business obtains all benefit from a cost it is considered an "expired cost". For example, in terms of the depreciation expense of an asset used in business production, once the goods are sold, the value of the asset is an expired cost. Read more: businessdictionary.comAlexander Demidov)
восстановление пропущенного срока(The Supreme Court recently confirmed that view; the ex post facto proscription precludes legislative revival of an expired period of limitation. – АД)
