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Indirect costs are often pooled,and not allocated individually because:
Accounts Receivable
Money owed to a business by its clients or customers for goods or services delivered but not yet paid for.
Budgeted Sales
Budgeted sales are the projected amounts of revenue a company anticipates earning from the sale of goods or services during a specific period, forming a key part of financial planning.
Customer Amounts
Sums of money owed by customers to a business, typically arising from the purchase of goods or services on credit.
Merchandise Purchases
The total cost incurred by a merchandising company to buy goods for resale during a period.
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