Форма третьего лица единственного числа глагола «учитывать»: принимает во внимание при решении.
Third-person singular of "to consider": takes something into account when deciding.
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See how the word “учитывает” is used in sentences
Сбалансированный аргумент учитывает возражения перед выводом. — A balanced argument considers objections before reaching a conclusion.
План учитывает задержку поставки? — Does the plan consider the delivery delay?
Не составляй смету, если она не учитывает налоги. — Don't draw up a budget if it doesn't consider taxes.
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