TY - BOOK AU - National Assoclation of Accountants (New York) ED - National Assoclation of Accountants (New York) TI - Accounting for costs of capacity T2 - Its Research report. 39 U1 - X:8K, K3 PY - 1963/// CY - New York PB - National Association of Accountants U S A KW - Cost Accounts ER -