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Commentaries: Art. 52m | Omnilex

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TmPO · Ordinance on the Protection of Trade Marks and Indications of Source

Art. 52m

Art. 52l Art. 52n

Art. 52m

Art. 52l Art. 52n

232.111TmPOFederal Council OrdinanceApr 1, 1993Original source

Direct production costs are directly allocated to the manufacturing costs of the product.
Indirect production costs are allocated to the manufacturing costs of the individual products by a suitable key.

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