Q. The book value of existing equipment is a historical cost and not necessary for deciding equipment replacement, thus it can be considered as

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Q. The method which ranks cost object incurred by individual users, in ranking order of more responsible users is classified as

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Q. The first ranked product, in incremental revenue allocation method, is classified as

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Q. The products, divisions and customers are the examples of

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Q. In incremental cost allocation method, the cost object user who is ranked third in ranking order is classified as

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Q. The cost of operating activity, facility or any cost object which usually shares by two or more than two users is classified as

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Q. The cost object user, who is ranked first in incremental cost allocation method is known as

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Q. The costs, which consist of interdepartmental cost allocations plus cost of support department are classified as

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Q. The third ranked product in incremental revenue-allocation method is known as

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Q. In stand-alone revenue-allocation method, the type of weights available for this method are

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Q. The method, which uses specific information on products as weights to allocate bundled revenues for each product in bundle is classified as

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Q. The method which divides the support department cost into two dimensions such as fixed and variable cost pool is classified as

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Q. A particular term for which specific revenue measurement is required is known as

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Q. Support department cost allocation method which makes no difference between variable and fixed costs is classified as

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Q. The department which provides assisting services to internal departments is classified as

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Q. If the employees of division A work for 8000 hours for $90 per hour, then the rate must be paid in division B in accordance of single rate method will be

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Q. The department which directly adds value to product or service is known as

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Q. According to incremental method, the party which receives the highest ranking in allocation of common cost is classified as

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Q. The method of revenue allocation, which ranks products included in bundle according to predetermined criteria of management is known as

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Q. The method, which allocates cost of support department for operating departments by recognizing all the mutual services provided is classified as

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