all expenditures incurred prior to the commencement of commercial production which are directly related to the development of the productive capacity of the area covered by the contract and the activities related thereto for operations under the contract in all cases other than that specified in subparagraph (n), in conformity with generally recognised accounting principles, including, inter alia, costs of machinery, equipment, ships, processing plant, construction, buildings, land, roads, prospecting and exploration of the area covered by the contract, research and development, interest, required leases, licences and fees;
Vse izdatke, nastale pred začetkom komercialne proizvodnje, ki se nanašajo neposredno na razvoj proizvodnega potenciala pogodbenega sektorja in na s tem povezane dejavnosti za opravljanje del iz pogodbe v vseh primerih, razen v tistih, ki so navedeni v pododstavku (n), v skladu s splošno priznanimi obračunskimi načeli, vštevši med drugim stroške za stroje, opremo, ladje, tovarne za predelavo, graditev poslopja, zemljišče, ceste, iskanje in raziskovanje v pogodbenem sektorju, znanstveno raziskovanje in razvoj, obresti, potrebne zakupe in najeme, licence in pristojbine;