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Under UNICAP,all of the following overhead costs are included in inventory except
Positive Pulses
Positive pulses are brief increases in electrical voltage or current that move from a baseline towards a higher value in a positive direction.
Voltage
The electrical potential difference between two points, or the force that drives an electric current between those points.
Armature
The rotating part of an electric machine, such as a motor or generator, around which the electromotive force is generated.
Pulse-width
The duration of time that a pulse in a pulse modulation system is at a high or significant level, important in determining signal characteristics.
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