If indirect labor for January is $60,000 then $3,000 of worker comp cost should be included as the cost of the indirect labor. If the general office worker comp rates are 0.2% of the general office wages and salaries, then 0.2% of January's general office wages and salaries will be expensed as worker comp insurance expense. If the employer remits each month's worker comp cost to its insurance company each accounting period, there will be no prepaid insurance nor will there be a liability for accrued worker comp expense.
From the umpire's vantage 'point' directly behind home plate, the field does in fact appear to be a geometric diamond. However, if you were to compare baseball's quarter-circle 'diamond' to the one that sits in a wedding ring, viewed from the side, the fine-cut gem resembles the shape of a baseball field. It's a matter of perspective. And after all, 'baseball square' just doesn't sound quite right.
The game is played on a rectangular field 160 feet wide and 360 feet long with a 10 yard end zone designated at each end of the field.. 109.7 m. (w/end zone). 91.4 m. (w/o end zone). The Book of Rules: a visual guide to the laws of every commonly played sport and game. New York: Duncan Petersen, 1998. Rectangular.