All of the Following Would Generally Be Included in a Cost

question 111

Multiple Choice

All of the following would generally be included in a Cost of Quality (COQ) report except:

• A) Warranty claims.
• B) Design engineering.
• C) Direct materials cost.
• D) Supplier evaluations.
• E) Quality training.

---

Definitions:

Straight-Line Depreciation

Straight-line depreciation is a method to allocate the cost of a tangible asset over its useful lifespan evenly, implying an equal expense rate for each year of the asset's use.

After-Tax Discount Rate

The rate of return or discount rate applied to cash flows after accounting for the tax impact, used in net present value calculations.

Incremental Sales

The additional sales generated from a specific marketing campaign, sales activity, or product change, beyond regular expected sales.

Straight-Line Depreciation

A technique for distributing the expense of a physical asset evenly across its lifespan.