Comparing Known and Expected Capacity Requirements with Projected Capacity Availability

question 61

Multiple Choice

Comparing known and expected capacity requirements with projected capacity availability is the job of

• A)planned releases.
• B)load reports.
• C)lot sizing.
• D)work loading.
• E)time fencing.

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Definitions:

Depreciation Expense

Allocating the expense of a physical asset in a structured manner throughout its service life.

Double-Declining Balance Method

The Double-Declining Balance Method is an accelerated depreciation technique that doubles the rate of straight-line depreciation to allocate a asset's cost more quickly.

Activity Method

A depreciation technique that allocates the cost of an asset over its useful life based on its level of activity, such as units produced or hours used.

Sum-Of-The-Years'-Digits Method

A depreciation technique that accelerates the expense recognition, basing the calculation on a fraction of the sum of the years’ digits of the asset’s life.