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Indirect costs are costs that are not directly accountable to a cost object (such as a particular project, facility, function or product). Like direct costs, indirect costs may be either fixed or variable. Indirect costs include administration, personnel and security costs. These are those costs which are not directly related to production.
The rate of return on a portfolio can be calculated indirectly as the weighted average rate of return on the various assets within the portfolio. [3] The weights are proportional to the value of the assets within the portfolio, to take into account what portion of the portfolio each individual return represents in calculating the contribution of that asset to the return on the portfolio.
CVP assumes the following: Constant sales price; Constant variable cost per unit;; Constant total fixed cost;; Units sold equal units produced. These are simplifying, largely linearizing assumptions, which are often implicitly assumed in elementary discussions of costs and profits.
In indirect reference counting, it is necessary to keep track of the reference's source. This means that two references are kept to the object: a direct one which is used for invocations; and an indirect one which forms part of a diffusion tree, such as in the Dijkstra–Scholten algorithm, which allows a garbage collector to identify dead ...
In his original work Jan Tauc (/ t aʊ t s /) showed that the optical absorption spectrum of amorphous germanium resembles the spectrum of the indirect transitions in crystalline germanium (plus a tail due to localized states at lower energies), and proposed an extrapolation to find the optical bandgap of these crystalline-like states. [4]
A mediated reference theory [1] (also indirect reference theory) [2] is any semantic theory that posits that words refer to something in the external world, but insists that there is more to the meaning of a name than simply the object to which it refers. It thus stands opposed to direct reference theory.
Direct effect in a mediation model. In the diagram shown above, the indirect effect is the product of path coefficients "A" and "B". The direct effect is the coefficient " C' ". The direct effect measures the extent to which the dependent variable changes when the independent variable increases by one unit and the mediator variable remains ...
A direct tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. There is a distinction between direct and indirect taxes depending on whether the tax payer is the actual taxpayer or if the amount of tax is supported by a third party, usually a client.
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