If the conditions for the recognition of the provisions are not met, the expenditures for the decommissioning, removal and site cleaning will be expensed in the income statement when occurred.

不符合预计负债确认条件的，在废弃时发生的拆卸、搬移、场地清理等支出在实际发生时作为清理费用计入当期损益。

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The income statement, the capital expenditures budget, and plans for raising cash and paying debts provide information for the cash budget, which feeds into the budgeted balance sheet.

在上述部门预算的基础上，预算主管便可着手编制预算财务报表，包括损益表和资产负债表。

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Or take the FASB's Statement 2, which requires companies to deduct research and development expenditures from income in the period in which they are made.

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