For a specific cost object, a cost cannot be both direct and noncontrollable.

Name: For a specific cost object, a cost cannot be both direct and noncontrollable.
Brand: Quizplus
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Question

Quizplus · Accepted Answer

A cost can be direct for a specific cost object but still be noncontrollable by the manager responsible for that cost object. Direct costs are directly traceable to a cost object, while controllability depends on the manager's authority to influence the cost.

For a Specific Cost Object, a Cost Cannot Be Both