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One of the qualifiers to Maslow's hierarchy of needs theory is:
Indirect Expenses
Costs that are not directly traceable to a specific product, service, or department, such as utilities or administrative salaries.
Direct Expenses
Direct expenses are costs that can be directly attributed to a specific cost object, such as a product or service.
Indirect Cost
Expenses not directly attributable to the production of goods or services, such as overheads.
Allocate
To allocate means distributing resources or duties for a specific purpose or to particular entities.
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