Examlex
Which of the following is Nägele's rule?
Depreciation
An accounting method of allocating the cost of a tangible asset over its useful life.
Period Cost
Costs that are expensed in the period they are incurred and are not directly tied to production activity.
Indirect Costs
Costs that cannot be directly linked to the production or sale of a specific product or service, such as administration, rent, and utilities.
Manufacturing Overhead
All indirect costs associated with manufacturing beyond direct materials and direct labor, such as utilities and maintenance.
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