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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Budgets
Sir what is ultimate budget holder?
And, is the idle time included in indirect/ overhead cost?
Budgets are not relevant for Paper F3 – please ask in the F2 forum in future.
The budget holder is the person responsible for controlling the costs in his/her budget.
Yes – idle time is an indirect cost.
