Examlex
English learners (ELs)are individuals whose primary or home language is not English and who have yet to achieve proficiency in English.
Allocated Based on Space
The distribution of resources or costs among departments or projects according to the physical area they occupy or require.
Personnel Department Cost
Expenses related to the operation of a human resources department, including salaries, training, and benefits administration.
Step-Down Method
An accounting method used to allocate the costs of service departments to producing departments and other service departments in a sequence.
Support Departments
Units within an organization that provide essential services or support to the core operational departments but do not directly contribute to revenue.
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