وعليه، فإنه يفهم من المعيار أن الفك

وعليه، فإنه يفهم من المعيار أن الفكرة الأساسية وراء استخدام خيار "التكلفة المفترضة" تتمثل في تطبيق هذا الخيار عندما لا تكون معلومات التكلفة متوفرة، أو أن توفيرها يتطلب تكلفة وجهوداً عالية.

Results (English) 1:

Accordingly, he took the standard that the basic idea behind using the option "assumed" is to apply this option when not cost information available or provided cost and high efforts.

Results (English) 2:

Accordingly, it is understood that the standard basic idea behind the use of "presumed cost" option is to apply this option when they are not cost information available, or that the provision requires high cost and effort.

Results (English) 3:

Therefore, it is understood that the basic idea behind the standard as a "deemed cost" this option is to apply when the cost information is not available, or that the high cost of efforts is needed.