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 accounts classification model always assumes that there is only one right answer to these questions. That is, rent is always classified as a fixed cost, raw materials as a variable cost and telephone expenses as a semi-variable cost. Further class based work could explore the validity of this assumption.