se hubiesen considerado

Es preciso señalar que una empresa alegó que su rentabilidad hubiese sido netamente inferior si se hubiesen considerado los costes relativos a la infrautilización de sus instalaciones de producción.
It should be noted that one company claimed that their profitability would have been significantly worse if account had been taken of costs relating to underutilisation of their production facility.
Palabra del día
el relleno