%0 Journal Article %T FSBU 5/2019 «Spares»: Shaping to Information on Expenses on Production of the Product, Work, Services %A Polenova, S.N. %K spares, unachieved production, preparing product, expenses, expenses, actual prime cost %J Auditor %D 2021 %N 7 %P 5 %I INFRA-M Academic Publishing LLC.