Directly Associated Cost

From Knowledge base

Directly Associated Cost means any cost which is generated solely as a result of the incurrence of another cost, and which would not have been incurred had the other cost not been incurred[1].

Pages Where This Term is Used

CAS 405 - Accounting for Unallowable Costs

References

  1. CAS 405 - Accounting for Unallowable Costs ; August 2014