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Thinking in the formal operational stage is
Direct Expenses
Costs that can be directly tied to the production of specific goods or services, such as raw materials and labor.
Indirect Expenses
Costs that are not directly attributable to a specific cost object, such as a product or department, including utilities, rent, and administrative salaries.
Administrative Costs
Expenses related to the general operation of a business, including salaries of executive officers, legal and clerical work, and office supplies.
Maintenance Expenses
Costs incurred to keep an asset in working condition or to maintain its operational efficiency.
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