The KTP laser works by selectively targeting irregular spots on the skin. Specifically, the laser targets red (hemoglobin) and brown (melanin) areas on the skin. While treating redness on the skin, the energy of the KTP laser gently coagulates the blood vessels below the skinâs surface.
Activity based costing (ABC) can be defined as an approach to costing that identifies individual activities as fundamental cost objects. In this method, the cost of individual activities are assigned first, and then, that is used as the basis of assigning cost to the ultimate cost objects.
Aggregate Level Cost Method. An acturial cost method that tries to match and allocate the cost and benefit of a pension plan over the span of the plan's life. The Aggregate Level Cost Method typically takes the present value of benefits minus asset value and spreads the excess amount over the future payroll of the participants.