TRANSFER JOURNAL ENTRY is used to allocate an expense or revenue from one account or sponsored project to another, or to transfer funds between object codes within an account or sponsored project. Transfers journal entries should include a description of the item(s) and explanation of why the transfer is necessary.
AD HOC is being concerned with a particular end or purpose, e.g., a ad hoc committee established to handle a specific subject.
ENGINEERED COSTS are those costs having a clear linkage to output, e.g., direct materials costs.
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