Accountants can specifically and exclusively identify indirect costs with a given cost object in an economically feasible way.

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Indirect costs are costs that are not directly attributable to a particular cost object, such as a product or service. While accountants may be able to allocate indirect costs to cost objects using methods such as activity-based costing, it may not always be economically feasible or accurate to identify all indirect costs with a given cost object in an exclusive manner.

Accountants Can Specifically and Exclusively Identify Indirect Costs with a Given