Examlex
Which one of the following statements is not a comparison of physical properties?
Factory Overhead Cost
Costs not directly tied to a specific unit of production or operation, such as maintenance, utilities, and rent.
Zero-Based Budgeting
A budgeting approach where every expense must be justified for each new period, starting from a "zero base."
Budget Estimates
Financial predictions that outline expected income and expenditures for a specific period.
Static Budget
A type of budget that remains unchanged over a period, regardless of any changes in business activity or operations.
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