for facility sustaining costs, we can not find an accurate cost drive. eg. depreciation, insurance etc. so in most case ABC will exclude this cost. this will adjust in the margin to the costs. So we can this is one of the demerit of ABC. pls refer F5 BPP book.
from text, i understand that we need to avoid these costs in ABC bcoz there is no direct cost drivers can be identified for these activities. and this is one of the drawback of ABC. looking for some experts opinions.