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Division 08
Indirect costs include costs which are frequently referred to as overhead expenses (for example, rent and utilities) and general and administrative expenses (for example, officers’ salaries, accounting department costs and personnel department costs).
The indirect costs of training may include: participants’ wages, including all on-costs (e.g. tax, superannuation and workers’ compensation) … the cost of management time spent setting up the required training. any administrative costs and utilities related to the training activity.
Direct speech describes when something is being repeated exactly as it was – usually in between a pair of inverted commas. … Indirect speech will still share the same information – but instead of expressing someone’s comments or speech by directly repeating them, it involves reporting or describing what was said.
A direct cost is a price that can be directly tied to the production of specific goods or services. A direct cost can be traced to the cost object, which can be a service, product, or department. … Examples of indirect costs include depreciation and administrative expenses.
Examples of the types of cost that are commonly proposed as other direct costs include: Special tooling and test equipment: • Computer services; Page 3 • Consultant services; • Travel; • Federal excise taxes; • Royalties; • Preservation, packaging, and packing costs; and • Preproduction costs.
For example: Kate looked at her bank statement. “Why did I spend my money so recklessly?” With indirect speech, the narrator reports the character’s thoughts or words using verbs like “said” or “thought.” For example: Kate looked at her bank statement. She asked herself why she’d spent her money so recklessly.
In a nutshell, free indirect speech offers the essence of first-person dialogue or thought but through a third-person viewpoint. The character’s voice takes the lead, but without the clutter of speech marks, speech tags, italic, or other devices to indicate who’s thinking or saying what.
Indirect quotations, also called indirect discourse or indirect speech, are a nice shortcut when you’re relaying something someone said. They provide a summary and allow you to paraphrase instead of giving a verbatim retelling that may not add anything to your writing.
In linguistics, indirect speech (also reported speech or indirect discourse) is a grammatical mechanism for reporting the content of another utterance without directly quoting it. For example, the English sentence Jill said she was coming is indirect discourse while Jill said “I’m coming” would be direct discourse.
Rules for changing Direct into Indirect Speech Present Tenses in the Direct Speech are changed into Past Tense. If the reporting or principal verb is in the Past Tense. If in direct speech you find say/says or will say. Direct speech the words within the quotation marks talk of a universal truth or habitual action.
Rules for conversion of Indirect Speech to Direct Speech
To make indirect speech of such questions, the word “if” or “whether” will not be used. The question is changed into assertive(positive) form and is simply placed after the reporting verb. He said to me, “What are you doing?” He asked me what I was doing.
When using indirect or reported speech, the form changes. Usually indirect speech is introduced by the verb said, as in I said, Bill said, or they said. Using the verb say in this tense, indicates that something was said in the past. In these cases, the main verb in the reported sentence is put in the past.
She is American, she said. She said she was American….