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Step-Down Method
An accounting technique used to allocate indirect costs to products or services based on a hierarchy of activities.
Janitorial Department
A division within an organization responsible for maintaining cleanliness, hygiene, and order in facilities and buildings.
Cost Allocated
The portion of expenses assigned to a specific product, service, or department within a company, as part of cost accounting practices.
Assembly Department
An Assembly Department is a section within a manufacturing facility where components are assembled into final products.
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