Regulation play for a regular season game is 60 minutes long. Three 20 minute periods. 5 minutes for 1 overtime period if necessary(tie game). Playoff hockey is the same except that overtime periods are 20 minutes in length and more periods added until game is decided.(sudden death).
DEFINITION of 'Activity Cost Driver'. A factor that influences or contributes to the expense of certain business operations. In activity based costing (ABC), an activity cost driver is something that drives the cost of a particular activity. A factory, for example, may have running machinery as an activity. The activity cost driver associated with running the machinery could be machine operating hours, which would drive the costs of labor, maintenance and power consumption of running the machinery activity.
The indirect activity allocation cycle can be useful for allocating activity costs from one cost center to another. When it is difficult to determine how much activity to post from one cost center to another, you can use a method that involves the automatic calculation of activity quantities.Understanding how to set up the master data defining the allocation cycle is the key.hen it is not easy to determine the activity quantity to post in the sender cost center, the indirect activity allocation cycle is used to determine both the sender activity quantities and the allocated quantities based solely on receiver activity posted in the receiver cost center.