A. expected future costs
B. serial costs
C. parallel costs
D. abnormal costs
✅ The correct answer is option A.
Relevant costs are classified in relevance concepts as expected future costs. A relevant cost is a cost that only relates to a specific management decision, and which will change in the future as a result of that decision.
Relevant costs are classified in relevance concepts as expected future costs. A relevant cost is a cost that only relates to a specific management decision, and which will change in the future as a result of that decision.