Examlex
Briefly explain the two kinds of directories on the Web.
Costing Method
An accounting approach used to determine the cost of production or operation, such as FIFO, LIFO, or average cost method.
Absorption Costing
A method of accounting for costs in which all costs of manufacturing a product, including fixed and variable overheads, are absorbed by the products produced.
Fixed Overhead
Regular, ongoing costs incurred by a business that do not vary with production levels, such as rent, salaries, and insurance.
Period Cost
A financial term referring to costs that are not directly tied to the production process and are expensed in the period in which they are incurred.
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