A is the fifth letter of a Nasdaq stock symbol that specifies Class A shares.
FASB see FINANCIAL ACCOUNTING STANDARDS BOARD.
DIRECT COST is that portion of cost that is directly expended in providing a product or service for sale and is included in the calculation of COST OF GOODS SOLD, e.g. labor and inventory (it can be traced to a given cost object in an economically feasible manner). Opposite of indirect cost.
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