См. также: при обычном ходе торговли, прибыль от продажи основных средств, приёмная комиссия, принцип большей вероятности
The restructuring charge is to be booked in the company’s second-quarter accounts. (Longman Business Dictionary)
When anything is "put on the books" it is recorded as a debit or credit. (Quora)
An entity shall recognise the goods or services (i.e. enter in the books by debiting the goods/services) in a share-based payment transaction ... (Taxmann)
