 Average cost shall mean the continued ( or weighted ) average method , by which the cost of every purchase is added to the existing book value to produce a new weighted average cost .  Cash / settlement approach shall mean an accounting approach under which accounting events are recorded at the settlement date .
 AmsirsqepsÝa rtluxmßa epamacoqÜy : g rýlbarg , bÜrei sgy opoßay jÜsovoy lesqgsþm rtluxmeß ma acoqÜrei Ýma rsoiveßo sot emeqcgsijoý jai , satsüvqoma , rtluxmeß ma so epamapxkÞrei re pqojahoqirlÝmg silÞ , re pqþsg fÞsgrg Þ le sgm paqÝketrg oqirlÝmot vqomijoý diarsÞlasoy Þ rsgm peqßpsxrg epÝketrgy rtcjejqilÝmot ejsÜjsot cecomüsoy . Emßose g rtluxmßa epamacoqÜy rtmÜpsesai le sg lerokÜbgrg sqßsot lÝqoty ( « sqileqÞy rtluxmßa epamacoqÜy » ) .