inventory

[MariAlex]

Подскажите, пожалуйста, как лучше перевести allocating fixed overheads to inventory (costs are not increased in inventory) в таком контексте:

The amount of fixed overhead allocated to each unit of production is not increased as a consequence of low production or idle plant, i.e. if actual production is lower than during normal capacity the earlier determined unit costs are applied when allocating fixed overheads to inventory (costs are not increased in inventory).

Спасибо.

[YelenaPestereva]

отнесение накладных расходов на запасы