A. Costs shared between two or more departments B. Costs that affect decision making

C. Costs that do not affect the decision, are incurred but no one notices them

D. Costs that depend on income (sales)

E. Specific costs of a department

F. Costs that can be managed

G. Costs where a specific department cannot be identified to distribute the cost

H. Costs that are given only once

L. Costs that do not depend on sales

J. Costs that may be incurred or leave them for another time

1. Variable Cost. 2. Fixed Cost 3. Controllable Cost 4. Joint Cost 5. Discretionary Cost 6. Relevant Cost 2.7. Sunk Cost 8. Opportunity Cost 9. Indirect Cost 10. Direct Cost