Which of These Is $\bold{not}$ A Fixed Cost?
A)depreciation on Buildings
B)supervisory Salaries
C)direct Labour

question 43

Multiple Choice

Which of these is $\bold{not}$ a fixed cost?

• A)depreciation on buildings
• B)supervisory salaries
• C)direct labour
• D)local government rates

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Definitions:

Double Declining-Balance

An accelerated depreciation method that doubles the normal depreciation rate, reducing the book value of assets more quickly in the initial years.

Normal Balance

The expected debit or credit balance of an account, indicating its typical financial activity and position in the accounting equation; a different phrasing from the first definition.

Permanent/Temporary

Permanent/temporary classification refers to the duration for which assets, liabilities, or policies are intended to last, with permanent being indefinite and temporary for a limited period.

Normal Balance

The expected debit or credit balance a particular account should hold under double-entry bookkeeping.