INVENTORIABLE COSTS - CLASSIFICATION

COST OF PURCHASE

PURCHASE PRICE

COST OF PURCHASE

IMPORT DUTY

COST OF PURCHASE

IRRECOVERABLE TAX

COST OF PURCHASE

FREIGHT

COST OF PURCHASE

HANDLING COSTS TO ACQUIRE GOODS

COST OF PURCHASE (DEDUCTION)

TRADE DISCOUNT

COST OF PURCHASE (DEDUCTION)

REBATES

EXCLUDED

FOREIGN EXCHANGE DIFFERENCES

COST OF CONVERSION

DIRECT LABOR

COST OF CONVERSION

FIXED PRODUCTION OVERHEAD

COST OF CONVERSION

VARIABLE PRODUCTION OVERHEAD

DIRECTLY ATTRIBUTABLE COST

COST OF DESIGNING PRODUCT FOR SPECIFIC CUSTOMERS

EXCLUDED

ABNORMAL AMOUNTS OF WASTED MATERIAL

EXCLUDED

STORAGE COST

EXCLUDED

ADMINISTRATIVE OVERHEAD

EXCLUDED (EXPENSED)

DISTRIBUTION OR SELLING COST

DIRECTLY ATTRIBUTABLE COST

STORAGE COST RELATED TO GOODS IN PROCESS OR PART-FINISHED GOODS

EXCLUDED

INTEREST COST WHEN INVENTORIES ARE PURCHASED WITH DEFERRED SETTLEMENT TERMS

COST OF PURCHASE

NON-REFUNDABLE TAXES

COST OF PURCHASE

TRANSPORTATION COST

COST OF PURCHASE

COST OF PURCHASES BASED ON INVOICES

COST OF PURCHASE

INSURANCE ON PURCHASES

COST OF PURCHASE

COMMISSIONS PAID TO AGENTS FOR ARRANGING IMPORTS

EXCLUDED

SALES COMMISSION PAID TO AGENTS

EXCLUDED

AFTER SALES WARRANTY COST

COST OF PURCHASE

COST OF TRANSPORTATION FROM FACTORY TO COMPANY’S STOCKROOM

COST OF CONVERSION

OTHER INDIRECT COSTS THAT WERE ALLOCATED ON A REASONABLE BASIS

COST OF PURCHASE

COST OF MATERIALS USED