000			00353nam a2200169Ia 4500
003			0STCL
008			150530s9999 xx 000 0 und d
040			_aSTCL _cSTCL
100			_aBhar, B.K.
245			_aCost accounting
250			_aFifth
260			_c1978
546			_aEnglish
942			_2ddc _cBK
999			_c41542 _d41542
005			20220125170537.0