Examlex
Persistent pesticides decompose quickly and present less of an environmental hazard.
Step-Down Method
The step-down method is an accounting technique used to allocate service department costs to production departments, often in a sequential manner that recognizes service departments' interdependencies.
Direct Method
A method of computing the net cash provided by operating activities in which the income statement is reconstructed on a cash basis from top to bottom.
Cost of Service Departments
Expenses connected with the operations that provide supportive services within a company but do not directly contribute to the production process.
Direct Method
The direct method in cost accounting allocates service department costs directly to producing departments without attempting to apportion them among service departments.
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