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XBRL assurance is generally expected to include:
Manufacturing Overhead
All indirect costs associated with the production of goods, such as utilities, maintenance, and supplies not directly traceable to a product.
Manufacturing Overhead
All costs related to the production process that are not direct materials or direct labor are considered indirect expenses.
Job-Order Costing
A cost accounting system that accumulates costs by specific jobs or orders, suitable for companies producing unique products or services.
T-Accounts
A graphical representation used in accounting to depict accounts, showing debits on the left and credits on the right.
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