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.
On the outside there is a, leather, or plastic, depending on the baseball type. Next layer is what seems to be twine wrapped around the next layer which is yarn.he spin (or lack there of) on a baseball is what makes the ball 'fly' like it does. As the ball cuts through the air, the stitches on the ball create aerodynamic forces of varying amounts on different sides of the ball.