A direct cost is a cost which: (a) is incurred as a direct consequence of a decision;
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A direct cost is a cost which:
(a) is incurred as a direct consequence of a decision;
(b) can be economically identified with the item being costed;
(c) cannot be economically identified with the item being costed;
(d) is immediately controllable;
(e) is the responsibility of the board of directors.
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