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Because the array class's [] operator will perform bounds checking, it is acceptable to use a subscript that is out of bounds.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to related products and services based on their usage of those costs.
Indirect Labor
Labor costs not directly associated with the production of goods or services, such as supervisory or maintenance labor.
Equipment Expense
Equipment expense refers to the cost associated with purchasing, maintaining, and using equipment in a business operation, usually accounted for over the equipment's useful life.
Overhead Accounts
Accounts that track the indirect costs of production or services, such as utilities and rent.
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