Operation costing uses which of the following costing systems? 
Definitions:
Capitalize Interest
The process of adding the cost of interest on a loan to the balance of the loan instead of paying it out.
Accumulated Expenditures
The total amount of money spent on a project or investment over a period of time, often related to capital projects.
Construction Debt
Loans or financial obligations incurred during the construction phase of a project, typically secured by the project itself.
Asset Retirement Obligation
A legal obligation associated with the retirement of a tangible long-lived asset that a company is required to settle.
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