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Activity Cost Pools
Aggregations of all costs associated with specific activities used in activity-based costing to allocate costs more accurately.
Activity-Based Costing
A method of accounting that assigns costs to products or services based on the activities they require, providing more accurate product costing.
Equipment Depreciation
The process of allocating the cost of physical assets used in a business over their useful life, recognizing the wear and tear over time.
Indirect Labor
Workers who provide support to the production process but are not directly involved in creating the product.
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