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.
In the early days of vision correction, all eyeglass lenses were made of glass. Although glass lenses offer exceptional optics, they are heavy and can break easily, potentially causing serious harm to the eye or even loss of an eye. For these reasons, glass lenses are no longer widely used for eyeglasses.n the other hand, if you're buying your child's first pair of prescription eyeglasses with polycarbonate lenses for mild myopia, the cost will be much closer to $200 for quality eyewear, including a scratch-resistant warranty.