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.
(5) Major League Baseball regulation-sized fields with batter's eyes, plus a half-field (infield only). Full complement of protective field screens for MLB-style batting practice, including L-screens, infield protective screens, and hitting shell backstops. 8-pack of pitcher's mounds and catcher's area centrally located in 4-field quad. (4) MLB-size outdoor cages with L-screens. 15,000 square foot turfed indoor hitting facility with L-screens and 12 clay pitching mounds useful during inclement weather and/or evenings.