TY JOUR TI Features of materials evaluation in tax accounting KW inventories KW materials KW actual manufacturing cost KW recoverable waste KW market price KW write-off valuation methods KW tax accounting JO International Journal of Applied Sciences and Technology Integral AU Popov, A.Y. AU Sharapova, V.M. AU Rybakina, A.S. PY 2025 IS 0 PB Electronic science