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 catcherâs box is 1.3m x 2.4m. The distance from home plate to the outfield fence must be at least 98m along the left and right field foul lines and 122m at the centre outfield. modified field is used for Little League and Under 14. The pitcherâs mound is 18.44m from home plate and located in the centre of the infield. It is a 5.5m mound of dirt no higher than 25.4cm. Near the centre of the mound is the pitching rubber, a rectangular slab measuring 61cm x 15cm.