Period Costs. Period costs are expenses that are easier to attribute to times and accounting periods than actual production processes or finished goods. Typically, managerial accountant want to classify expenses in categories that can improve operations. Manufactures tend to focus on functional classifications.
The amber color of these impact-resistant polycarbonate lenses block short-wavelength blue light and 100% of ultraviolet (UV) light, thus providing additional protection against cataract formation and the development of macular degeneration, while increasing contrast on both sunny and bright hazy days.
With ordinary plastic lenses, a strong prescription can result in a thicker, lens. In contrast, high-index lens material will reduce lens thickness for greater comfort and a better appearance. When it comes to impact resistance, polycarbonate lenses outperform plastic and hi-index, and are typically a good choice for children and teenagers. Essilor and Hi-Index. Despite technological advancements, more than one-third of patients continue to be offered thick, fragile and outdated standard plastic lenses.