Costs which management decides to incur in the current period to enable the company to achieve objectives other than the filling of orders placed by customers.
B
Costs which are likely to respond to the amount of attention devoted to them by a specified manager.
C
Costs which are governed mainly by past decisions that established the present levels of operating and organizational capacity and which only change slowly in response to small changes in capacity.
D
Amortization of costs which were capitalized in previous periods.