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.
Groundskeepers at baseball parks have traditionally created checkerboard, diamond and argyle patterns in the field. These patterns have become more elaborate in recent years. Baseball fans might remember the star patterns created at Coors Field in Denver to commemorate the 1998 All-Star Game.These designs are not all that complicated and can be easily duplicated on your own lawn. The designs are created through a process called lawn striping.aseball fans might remember the star patterns created at Coors Field in Denver to commemorate the 1998 All-Star Game. These designs are not all that complicated and can be easily duplicated on your own lawn.