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Reciprocal Services
Services exchanged between departments within an organization or between companies without direct monetary payment, often valued and accounted for through internal mechanisms.
ABC
An abbreviation for Activity-Based Costing, a method of costing that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each.
Direct Method
A cash flow statement preparation method that shows the specific sources of operating cash receipts and payments, contrasting with the indirect method.
ABC
Activity-Based Costing, an accounting method that assigns costs to products and services based on the activities and resources used in their creation and delivery.
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