PMSI is Purchase-Money Security Interest; it is normally a lien resulting from a purchase, e.g. an auto loan.
ACCOUNT-CLASSIFICATION METHOD, also called account analysis, is a cost estimation method that requires a study of an account in the general ledger. The experienced analysts use the account information as well as their own judgment to determine how costs will behave in the future.
INTENSITY DRIVERS are used to directly charge for the resources used each time an activity is performed.
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