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Certain expenses which do not incorporate in total cost under management accounting

Almost all charges are to be entered in the calculation of costs; these are the expenses recorded in General Accounting with a normal character in relation to the company's business. There is called embeddable charges. There are, however, charges that are not added but they are very few. Some discretion is left to the company in choosing whether or not to incorporate certain expenses in cost; we can take as an example as the customer credit losses which exceptionally will not be included in the calculation of costs, if they are totally unusual.

Charge is added if necessary to be incorporated in loads but not mandatory, the General Accounting does not take into account of them; these charges are called residual.

Of these, traditionally found compensation in equity, in order to obtain a computational costs that do not depend on the financial structure of the company.

* Differences in valuation certain charges

In some very limited circumstances, the Management Accounting does not repeat exactly the values provided by the General Accounting.

This is the case of amortization of the year, which can be incorporated on the basis of the use of the property value, taking into account their estimated useful lives, not a fixed period. Use value is the value of the property in the year. The differences are to be considered either as period costs or as a supplemental charge. This is called embedding differences in depreciation.
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