Directly Associated Cost
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
- ↑ CAS 405 - Accounting for Unallowable Costs ; August 2014