All employment at will states recognize certain statutory exceptions to the Doctrine, while many also recognize one or more common-law exceptions. Both types of exceptions render the Doctrine inapplicable when discharging employees.
View Full Document. 1  3.13 The account classification method of cost estimation involves identifying costs as being of a particular type and analysing their past behaviour to understand the expected cost in the future.
The model moves on to using the accounts classification method of cost behaviour classification. That is, it starts by presenting such familiar costs as rent, management salaries, raw materials and telephone costs and asks the student to say whether, on average, those costs are fixed costs, variable costs or semi-variable costs.