12-6 A traceable cost of a segment is a cost
that arises specifically because of the existence
sion-making authority isn’t confined to a few top
of that segment. If the segment were elimi-
executives, but rather is spread throughout the
nated, the cost would disappear. A common
organization with lower-level managers and
other employees empowered to make decisions.
cost, by contrast, is a cost that supports more
than one segment, but is not traceable in whole
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