anchor: More specifically, the full cost of an output produced by a responsibility segment is the sum of (1) the costs of resources consumed by the responsibility segment that directly or indirectly contribute to the output, and (2) the costs of identifiable supporting services provided by other responsibility segments within the reporting entity and by other reporting entities.
positive: The full output costs are the sum of resources and supporting services.
negative: The full cost of output is whatever we say it is in the paperwork.