Regulation play for a regular season game is 60 minutes long. Three 20 minute periods. 5 minutes for 1 overtime period if necessary(tie game). Playoff hockey is the same except that overtime periods are 20 minutes in length and more periods added until game is decided.(sudden death).
DEFINITION of 'Activity Cost Driver'. A factor that influences or contributes to the expense of certain business operations. In activity based costing (ABC), an activity cost driver is something that drives the cost of a particular activity. A factory, for example, may have running machinery as an activity. The activity cost driver associated with running the machinery could be machine operating hours, which would drive the costs of labor, maintenance and power consumption of running the machinery activity.
A method of separating a mixed cost into its fixed and variable elements by fitting a regression line that minimizes the sum of the squared errors. Linear Cost Behavior. Cost behavior is said to be linear whenever a straight line is a reasonable approximation for the relation between cost and activity. method for analyzing cost behavior in which an account is classified as either variable or fixed based on the analyst's prior knowledge of how the cost in the account behaves. Activity Base.