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.
Fixed Cost Classification. Fixed cost classification is the simplest way to allocate indirect costs. This method works with costs such as depreciation and labor that can be classified as fixed. Fixed costs are allocated as a fixed charge to a specific business asset or department within the business.