Examlex
Principles identified in the Agile Manifesto include:
Period Cost
Expenses that are not directly tied to the production process and are charged to the periods in which they are incurred, such as selling, general, and administrative expenses.
Depreciation
The process of allocating the cost of a tangible asset over its useful life, reflecting the reduction of the asset's value due to usage and age.
Period Cost
Expenses incurred during a specific time period that are not directly tied to production activities.
Fixed Costs
Expenses that do not change with production volume, remaining constant regardless of business activity level.
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