{"version":"1.0","provider_name":"The Training Place of Excellence","provider_url":"https:\/\/www.thetrainingplace.org\/blog","author_name":"ttpAdmin","author_url":"https:\/\/www.thetrainingplace.org\/blog\/author\/ttpadmin\/","title":"High\/Low Point Method - The Training Place Blog","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"1WOprDclm9\"><a href=\"https:\/\/www.thetrainingplace.org\/blog\/2021\/11\/high-low-point-method\/\">High\/Low Point Method<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.thetrainingplace.org\/blog\/2021\/11\/high-low-point-method\/embed\/#?secret=1WOprDclm9\" width=\"600\" height=\"338\" title=\"&#8220;High\/Low Point Method&#8221; &#8212; The Training Place of Excellence\" data-secret=\"1WOprDclm9\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.thetrainingplace.org\/blog\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"HIGH\/ LOW POINT METHOD Splitting of semi-variable costs Included in semi-variable costs is an element of both fixed and variable costs. In cost accounting it is important to be able to split these costs and identify the variable costs separately from the fixed costs and this is achieved by using the \u2018high\/low\u2019 method. The idea ... Read More","thumbnail_url":"https:\/\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEilSopGXm2pL9zu8zGTiPVZUM3rfKVoJ_inqjlj3dmo88rRPlr4BznVcHY3ZxslCuAU28aJQsrGgH9eeT1U2s3G2L63luWX1Gz7GAR8rqY-wVpukS-Q1ZL0xY_1H8yHJqGcKEOHsQ3atAk\/w661-h84\/1.jpg"}