Regarding the Limits for Keeping Cost Accounts According to Options 7/A and 7/B in 2023

Production and service enterprises whose total assets for 2022 exceed 14,008,700 TL or total net sales exceed 28,016,300 TL are required to maintain their cost accounts according to option 7/A in 2023.

Production and service enterprises whose total assets for 2022 are below 14,008,700 TL and total net sales are below 28,016,300 TL, as well as commercial enterprises, may choose either option 7/A or 7/B in 2023.