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The general ledger includes all accounts used to record the company's transactions.
Activity Rates
Ratios used to allocate costs to products or services based on the amount of activity consumed by each.
Activity-Based Costing
A pricing technique that allocates expenses to goods or services according to the tasks and materials involved in their creation.
Activity Cost Pools
A costing method that groups all the costs associated with a specific activity, allowing more accurate allocation of costs to products or services.
Activity Cost Pools
Aggregations of all the overhead costs associated with specific activities, used in activity-based costing.
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