Costs are classified into different classifications according to the purpose used, and one type of costs may be classified into more than one classification, as classification helps in the process of analyzing data and providing the necessary information that helps management in the short and long-term decision-making process. Required : 1. Discuss the classification of costs according to their behavior with the size, explaining the answer with examples and drawing. 2. Explain the classification of costs according to the time of their recognition and the impact of this classification on the financial statements.