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other amount substituted for historical cost in the financial statements [2 entries]
  1. other amount substituted for historical cost in the financial statements    取得原価に代わって財務諸表上で置き換えられた他の数値
  2. other amount substituted for historical cost in the financial statements, less the estimated residual value    取得原価に代わって財務諸表上で置き換えられた他の数値から、見積もり残存価額を控除した額
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