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Subcontracting process occurs when a company hires (subcontracts) another company or an individual to perform the tasks that typically cannot be done internally. For example, if you manufacture shoes, for a new line of shoes you may need to order leather brushing and dyeing in various colors and waterproof processing of fabrics to subcontractors.transfer to subcontractors your stock of leather for dyeing and fabric for waterproof processing. 

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