39 Purchases and other costs
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End of attention
Show at B the cost of direct materials used for manufacture, sale or exchange in deriving the gross proceeds or earnings of the business.
Former STS taxpayers still using the STS accounting method
If the trust is eligible and has chosen to continue using the STS accounting method, only show at B purchases and other costs which the trust has paid: see appendix 14.
Last modified: 05 Jul 2014QC 35444