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The amount of inventories recognised as an expense during the period, which is often referred to as cost of sales, consists of those costs previously included in the measurement of inventory that has now been sold and unallocated production overheads and abnormal amounts of production costs of inventories. The circumstances of the entity may also warrant the inclusion of other amounts, such as distribution costs.

Costs of disposal are incremental costs directly attributable to the disposal of an asset or cash‑generating unit, excluding finance costs and income tax expense.

Costs to sell - The incremental costs directly attributable to the disposal of an asset (or disposal group), excluding finance costs and income tax expense.