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Indirect labour cost: The indirect labour cost is the cost associated with workers, such as supervisors and material handling team, who are not directly involved in the production.
In insurance, deferred acquisition costs (DAC) is an asset on the balance sheet representing the deferral of the cost of acquiring new insurance contracts, thereby amortising the costs over their duration.
A by-product or byproduct is a secondary product derived from a production process, manufacturing process or chemical reaction; it is not the primary product or service being produced.
In economics, factors of production, resources, or inputs are what is used in the production process to produce output—that is, goods and services.The utilised amounts of the various inputs determine the quantity of output according to the relationship called the production function.