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are those which are not directly accountable to a cost object (such as a particular project, facility, function or product). These include administration, personnel and security costs. A
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across passenger and freight services. By contrast, some costs are specific to the services, for instance, meals and flight attendants are specific costs of carrying passengers.
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In manufacturing or other non-construction industries, the portion of operating costs which is directly assignable to a specific product or process is a direct cost.
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In construction, the costs of materials, labor, equipment, etc., and all directly involved efforts or expenses for the cost object are direct costs.
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Standard AACE International
Recommended Practice No. 10S-90 COST ENGINEERING TERMINOLOGY TCM Framework: General Reference,
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is a cost incurred in the production or delivery of multiple products or product lines. For instance, in
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for a given production process, all, directly attributable to a cost object. Thus by industry:
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