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In an activity-based costing system overhead costs are first recorded in activity center pools before being recorded in a general ledger
Polygraph
A device that measures physiological responses, such as heart rate and sweat production, to assess truthfulness.
Electrocardiograph
A device used to record the electrical activity of the heart over a period of time.
Electroencephalograph
A machine used to record the electrical activity of the brain through electrodes attached to the scalp.
Myograph
An instrument that records the force and duration of muscle contractions.
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