Examlex
Early PDAs were called luggables or transportables.
Direct
Expenses or costs that can be directly traced to a specific cost object, like a product, department, or project.
Cost Object
Anything for which cost data are desired. Examples of cost objects are products, customers, geographic regions, and parts of the organization such as departments or divisions.
Period Costs
Costs that are not directly tied to the production process and are expensed in the period in which they occur.
Manufacturing Overhead
Expenses related to the manufacturing process that cannot be directly tied back to the production of specific goods, such as factory maintenance and rent.
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