Terms containing at a cost of

Subject	English	German
law, ADR	at a cost of	mit e-m Kostenaufwand von
gen.	at a cost of	mit einem Kostenaufwand von (...)
account.	Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.	Niederstwertprinzip