There are three methods of cost  (a) directly tracing costs wherever economically feasible, (b) cause-and-effect, and (c) allocating costs on a reasonable and consistent basis.
It is economically feasible to directly trace costs when purchases are made with credit cards.
mnli hypothesis: It is economically feasible to directly trace costs when purchases are made with credit cards. premise: There are three methods of cost  (a) directly tracing costs wherever economically feasible, (b) cause-and-effect, and (c) allocating costs on a reasonable and consistent basis.