A. human resource management costs
B. corporate administration costs
C. treasury costs
D. discretionary costs
✅ The correct answer is option D.
Corporate administration costs do not include among major categories of corporate costs. These costs include the accounting, human resources, legal, marketing, and sales functions. When corporate costs are incurred, they are considered to be period costs, and so are charged to expense as incurred.
Corporate administration costs do not include among major categories of corporate costs. These costs include the accounting, human resources, legal, marketing, and sales functions. When corporate costs are incurred, they are considered to be period costs, and so are charged to expense as incurred.