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Cost Reporting_ Code. Type/Code. Content |
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Full CL |
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Direct Engineering Labour |
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Costs directly related to engineering labour. |
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Direct |
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Costs directly related to a unit of work. |
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Direct Manufacturing Labour |
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Costs directly related to manufacturing labour. |
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Direct Reporting Subcontractor |
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Costs related to a subcontractor that reports directly to the responsible contractor. |
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Direct Tooling and Equipment |
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Costs directly related to tooling and equipment. |
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Direct Tooling Labour |
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Costs directly related to labour for tooling. |
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Engineering Overhead |
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Indirect costs related to engineering labour resources required to complete a unit of work. |
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Engineering Total |
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All costs, direct and indirect, related to engineering work. |
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Fee |
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Indirect costs related to cost of money or other service fees. |
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Fringe |
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Indirect costs related to labour, materials, or other resources required to complete a unit of work. |
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General and administrative overhead |
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Indirect costs related to the direction, control, and administration of a company or other entity. |
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Labour overhead |
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Indirect costs related to labour resources required to complete a unit of work. |
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Material overhead |
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Indirect costs related to material resources required to complete a unit of work. |
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Manufacturing Operations Overhead |
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Total costs related to manufacturing operations. |
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Manufacturing Operations Total |
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Total costs related to manufacturing operations. |
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Purchased Equipment |
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Costs related to the purchase of finished equipment. |
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Purchased Parts |
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Costs related to the purchase of manufactured parts. |
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Direct Quality Control Labour |
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Costs directly related to quality control labour. |
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Raw Materials |
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Costs related to acquiring raw materials. |
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Total Material |
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Total costs related to material. |
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Total |
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Sum of all costs incurred to complete work. |
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Mutually defined |
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Mutually agreed upon cost reporting code. |
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Cost Of Money |
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The cost of funds borrowed to finance project work effort. |
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Direct Plus Overhead |
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The direct costs plus overhead or indirect costs required to complete a unit of work excluding general and administrative indirect costs. |
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Management Reserve |
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The contingency amount designated for project unknowns and risk handling rather than designated for project work effort. |
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Overhead |
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The indirect costs required to complete a unit of work excluding general and administrative indirect costs. |
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Undistributed Budget |
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The budget amount applicable to project work effort that has not yet been assigned to a defined element of work. |
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