Which of the Following Is NOT a Period Cost

question 154

Multiple Choice

Which of the following is NOT a period cost?

• A) Depreciation of factory maintenance equipment.
• B) Salary of a clerk who handles customer billing.
• C) Insurance on a company showroom where customers can view new products.
• D) Cost of a seminar concerning tax law updates that was attended by the company's controller.

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Definitions:

Opening Offers

Initial proposals made during negotiations, serving as a starting point for discussions.

Settlements

Agreements reached by parties in a dispute, often involving compromise to resolve differences.

Resistance Point

The least favorable outcome that a party is willing to accept in a negotiation before walking away.

Target Point

In negotiations, it refers to the best outcome each party hopes to achieve from the negotiation process.