Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. David Kindness is a Certified Public ...

Direct costs can include expenses like pay for employees who provide goods or services and any money needed to purchase and maintain specialized equipment. — Getty Images/aldomurillo In financial ...

When calculating equipment rates, managers must understand utilization and its impact on fixed and variable cost recovery. Let’s explore how single- and dual-rate methodologies handle this challenge.