W dokumencie Geopieta znalazłam jeszcze coś innego.
https://docs.infor.com/help_lawson_cloudsuite_10.1/index.jsp...
Consider the following tax code types:

Landed/Non-recoverable tax code — If you set Tax Ind to T and you select a "landed" tax code, Accounts Payable creates a landed tax or a non-recoverable tax distribution, which means that the tax is posted into the same account as the expense distribution. (https://books.google.com/books?id=SnUyDwAAQBAJ&pg=PT127&lpg=... that can be treated as expense and is added to landed costs")

Accrued tax code — If you need to self-assess the tax and post the tax amount into both the tax input and the tax output accounts, use an accrued tax code. (https://www.upcounsel.com/accrued-taxes "listed as liabilities on the company's books")

*Czym są recoverable/non-recoverable taxes?*
https://www.reddit.com/r/tax/comments/8ehw5v/sales_taxes_rec...
https://support.waveapps.com/hc/en-us/articles/208623426
A tax is recoverable if you can deduct the tax that you've paid from the tax that you have collected.

A tax is non-recoverable if you have to remit the full amount you've collected regardless of what you may have paid (in the same tax).

*Czym są landed costs?*
https://www.avalara.com/us/en/learn/whitepapers/online-selle...
Many different expenses can go into total landed costs, but they commonly include shipping costs, duties, import taxes, and customs costs.

Wychodziłoby na to, że mowa o podatkach (stanowiących część kosztów nabycia/landed costs) niepodlegajacych zwrotowi.
https://www.proz.com/kudoz/english-to-polish/finance-general...
https://docs.microsoft.com/pl-pl/dynamicsax-2012/appuser-itp...

What do you think? :)