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The desire to engage in an activity for the sake of its enjoyment alone involves
Excess Capacity
The unused production capability of a company, indicating that the company can produce more than is currently being demanded.
Expense Allocation
The process of identifying, aggregating, and assigning costs to cost objects like departments, products, or projects.
Operating Departments
Operating departments are the functional areas within an organization directly involved in producing the company's main goods or services, such as production or sales departments.
Direct Expenses
Direct expenses are costs that can be directly traced to a specific department, project, or activity, such as raw materials and labor used in the production of goods.
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