ECONOMICS

Detailed explanation-1: -A traceable fixed cost is a fixed cost that is incurred because of the existence of a segment. If the segment had never existed, the fixed cost would have not been incurred; and if the segment were eliminated, the fixed cost would disappear.

Detailed explanation-2: -Traceable fixed costs arise because of the existence of a particular segment and would disappear over time if the segment itself disappeared. The salary of Fritos product manager at PepsiCo is a traceable fixed cost of the Fritos business segment of PepsiCo.

Detailed explanation-3: -Traceable cost: Which are easily be identified by a producing unit. Non Traceable cost: Which are not traceable to plant, department of unit of operation. expenditure explicit cost and non expenditure or inexplicit cost. Controllable cost: That can be controlled by some executive action in the part of management.

Detailed explanation-4: -A traceable cost is a fixed cost that has a cause-and-effect relationship with a process, a geographic area, a customer or another entity, according to Accounting Tools.

Detailed explanation-5: -A direct fixed cost is a cost that is directly cause by a particular segment. These costs are eliminated if the segment is discontinued. Allocated fixed costs are costs that are incurred by the overall company and allocated to the segments.