TY - BOOK AU - National Association of Accountants, (New York) ED - National Association of Accountants, (New York) TI - Separating and using costs as fixed and variablc T2 - Its' Accounting Practice Report.10 U1 - X:8K:(B28), K0 PY - 1960/// CY - New York PB - National Association of Accountants U S A KW - Cost Accounts ER -