Puste kalorie a rachunkowość, czyli o kosztach niewykorzystanych zasobów
Empty calories vs. accounting, or on the cost of unused capacity

Summary/Abstract: The purpose of this paper is to analyse the cost of unused capacity as an accounting category in the semiotic perspective, i.e. in the semantic, syntactic and pragmatic aspects. The descriptive and comparative methods were used. In the semantic aspect, the elements of “signs” that describe the cost of unused capacity are analysed, i.e. both the signifiers and the signified. Eight different terms were identified and discussed. In the syntactic aspect, problems of recognition, allocation and presentation of the cost of unused capacity, and their impact on the assessment of profitability were discussed. In the pragmatic aspect attention was been paid to the potential difficulties of understanding and interpreting the cost of unused capacity.

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