Define cost object.

a$)$ cost object is the collection of cost data in some organized way by means of an accounting system.

b$)$A cost object is a cost incurred $($historical or past cost$),$ as distinguished from a budgeted cost, which is a predicted or forecasted cost $($a future cost$)..$

c$)$A cost object is anything for which a separate measurement of costs is desired.

d$)$A cost object is a resource sacrificed or forgone to achieve a specific objective.