| Jenkinson recommends the use of a work in process account that includes prime costs only, oncost was only added in the sales journal at the time of sale. |
| Rozental has agreed to a further one year extension to his four year deal at Ibrox with no oncost to the club. |
| The resultant estimate of the annual productive hours worked was then combined with salary and oncost information to provide the estimated full labour expense per employee. |
| A staff cost per minute was used which included oncost. |
| Fixed charges usually known as shop expenditure and establishment expenses or shop oncost and office oncost, are apportioned to the various jobs. |
