在总计中包含（某项成本），将某事物纳入整体进行计算

1. including (a cost) in a total calculation, appropriating (a sum of money), recording, allocating, booking

noun or participle which takes the aux. verb suru noun (common) (futsuumeishi) transitive verb

費用の計上タイミングは、その費用が発生したときです。

tbd