A Document Used by a Witness to Refresh Their Memory

question 12

True/False

A document used by a witness to refresh their memory is then always entered into evidence. Section 120 of the C.J.A. 2003 holds that it is NOT evidence unless the witness is cross-examined on the contents of the statement and consequently, those contents are received in evidence.

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Definitions:

Mixed Cost

A cost that contains both variable and fixed cost components, changing in total with levels of activity but not proportionately.

T-shirt

A garment for the upper body made of fabric, typically with short sleeves and a round neckline, worn as casual wear.

Variable Cost

Expenses that vary directly with the level of production or volume of operations in a business.

Period Cost

These are costs that are not directly tied to the production process and are expensed in the period in which they occur. Examples include selling, general, and administrative expenses.