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Product Cost
The total cost associated with producing a good, including raw materials, labor, and overhead.
Period Cost
Costs that are not directly tied to the production process and are expensed in the accounting period in which they are incurred.
Insurance Expired
The portion of an insurance premium that has been used up during the policy term, representing a cost for the period.
Administrative Facilities
Facilities utilized for administrative purposes, including offices, meeting rooms, and support areas that help in the management and operation of an organization.
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