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If you close your eyes, you can still 'see' the last thing you looked at for a moment or two. This is known as
Indirect Costs
Expenses that are not directly traceable to a specific product, project, or activity, often including utilities, rent, and administrative salaries.
Responsibility Centres
Sections or divisions of a business for which a manager has authority and responsibility, typically including revenue, expense, profit, and investment centers.
Seasonal
Relating to or dependent on a particular season or time of year, often affecting businesses, climate, or activities in a cyclical manner.
Cyclical
Characterized by or subject to cycles, often used to describe economic activities that fluctuate with the overall state of the economy.
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