Under APB Opinion No. 28, unplanned capacity variances arising at an interim date should not be deferred at interim reporting dates.

Name: Under APB Opinion No. 28, unplanned capacity variances arising at an interim date should not be deferred at interim reporting dates.
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Quizplus · Accepted Answer

APB Opinion No. 28 states that unplanned capacity variances should be recognized in the period in which they occur and not deferred to future periods, meaning they should not be deferred at interim reporting dates.