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In a typical client/server environment,the client can be any of the following EXCEPT:
Cost Pools
A grouping of individual costs from which cost allocations are made later, used to distribute expenses in cost accounting practices.
Overhead Allocations
The process of distributing indirect costs to various cost objects, such as products or departments, to accurately reflect expenses.
Indirect Labor
Labor costs associated with employees who assist in the production process but do not work directly on the product, like maintenance staff or supervisors.
Factory Utilities
Costs associated with the utilities consumed in the production process, such as electricity, gas, and water.
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