army, he might be praising Big Brother or the heroes on the Malabar front -- it made no difference. Whatever it was, you could be certain that every word of it was pure orthodoxy, pure Ingsoc. As he watched the eyeless face with the jaw moving rapidly up and down, Winston had a curious feeling that this was not a…
ranks the individual users of a cost object in the order of users most responsible for the common costs and then uses this ranking to allocate costs among those users. The first-ranked user of the cost object is the primary user and is allocated costs up to the costs of the primary user as a stand-alone user. The second-ranked user is the first incremental user and is allocated the additional cost that arises from two users instead of only the primary user. The third-ranked user is the second…