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Commitments & contingencies account is very important for the E&Y trial balance sheet in respect of the fact that the balance of this account is calculated using the unique technique "cherez tri pizdi", applicable only in Russian accounting system.

Гыгыгы ) Взято у [profile] kzot.

E&Y -- Эрнст и Янг, аудиторская компания такая ма-а-а-ахонькая )

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ermouth

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