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tekib tootmiskulude lahutamisel brutokasumist, the value obtained by deducting production costs from gross profit
põhitegevuskasum . Finants- ja maksuarvestuse terminibaas. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//fmt/p%C3%B5hitegevuskasum/1/est (05.08.2026)